Articles

A Legal Indeterminacy Impasse: Charting India’s Digital Tax Measures through International Trade and Tax Rules

Indumugi C. & Disha Jain R in this article talks about WTO obligations of India and the two interim digital tax measures they launched against the international tax law framework.

‘Commencement of Trial’ in a Civil Suit: Resolving the Interpretive Imbroglio

Sarthak Bhardwaj & Shashwat Awasthi here aim to provide the readers with a comprehensive study of the meaning of ‘commencement of trial’ under Order VI, Rule 17 of the CPC. Then they move on to criticize the various interpretations attributed to the phrase ‘commencement of trial’ and argues that civil trials commence at the stage of cross examination.

Admissibility of Unlawfully Obtained Evidence in International Arbitration

Kartik Gupta attempts to resolve the dilemma faced in the exercise of the tribunal‘s discretionary power to balance the flexibility of the arbitration process on one hand, and the need to ensure a fair trial on the other.

Deprivation of Citizenship and the Indian State: Re-Imagining Section 10 of The Citizenship Act, 1955

Sahaj Mathur comprehensive assessment of Section 10(2)(b) and allied provisions that are applicable when the State seeks to pass a denationalization order under Citizenship Act, 1955.

Case Notes

Unlocking the Protection of Article 20(3): Case Note on State of Bombay V. Kathi Kalu Oghad

Kopal Mital here gives us a case note on State of Bombay v. Kathi Kalu Oghad is the landmark case which decided the scope of being a witness against oneself. The author also analysed the doctrine of forgone conclusion and its applicability in the Indian context.