Blogs And Articles

By the team of Prime Legal
Supreme Court Reiterates Tax Law Principle: Only Explicit Legislative Provisions Can Impose Taxation
Supreme Court Reiterates Tax Law Principle: Only Explicit Legislative Provisions Can Impose Taxation
September 19, 2025by Primelegal Team

Introduction The Supreme Court of India has reiterated an essential tenet of the jurisprudence of taxation – tax liability should be imposed demo

Section 138C of the Customs Act and Electronic Evidence: Insights from Suresh Kumar & Co. Case
Section 138C of the Customs Act and Electronic Evidence: Insights from Suresh Kumar & Co. Case
September 3, 2025by Primelegal Team

Case Name: Additional Director General Adjudication, Directorate of Revenue Intelligence versus Suresh Kumar and Co. Impex Pvt. Ltd. & Ors. Co