Author name: LEGEX LEO

Treaty Protection Prevails Over Allegations of Tax Avoidance in Tiger Global Case

Supreme Court reaffirms sanctity of DTAA, TRC, and grandfathered capital gains under India–Mauritius Treaty Full Case Name The Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International II Holdings & Ors. Citation 2026 INSC 60 | Civil Appeal Nos. 262–264 of 2026 Judge Justice R. Mahadevan Background of the Case The dispute

Gazette Publication as the Birth of Law in Trade Restrictions

Supreme Court reaffirms that unpublished notifications cannot burden importers and commercial rights Viraj Impex Pvt. Ltd. v. Union of India & Ors.2026 INSC 80 | Civil Appeal arising out of SLP (C) No. 1979 of 2019Decision dated: 21 January 2026Coram: Justice Alok Aradhe & Justice Pamidighantam Sri Narasimha Background of the Dispute Viraj Impex Pvt.

Close-up of a police officer handcuffing a suspect outdoors, enforcing law.

Digital Arrest and Virtual Custody: Are Online Police Notices Legally Valid?

A legal examination of arrest procedures, due process, and the myth of online detention In recent months, a disturbing trend has emerged across India where individuals receive phone calls or video calls claiming to be from police or investigative agencies. The caller informs them that they are “under digital arrest” or placed under “virtual custody”

Courts vs Algorithms: Can AI Decide Bail in India?

In India, bail is supposed to be simple. The Constitution promises personal liberty, and courts have repeated for decades that “bail is the rule, jail the exception.”Yet, in practice, bail hearings often depend on speed, discretion, and sometimes sheer luck. Now imagine adding a new player to this already fragile system: Artificial Intelligence. The question

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