The day after Cyclone Phailin hit Chatrapur in Ganjam district, Odisha in 2013. (Partha Paul)

Why the ICJ’s advisory opinion on climate change opens the window for a new, restorative vision of environmental law in India

After the International Court of Justice (ICJ) delivered its historic advisory opinion on climate change on July 23, much of the focus has been on what the court said on emissions, human rights, and financial reparations. But a profound thread runs through the judgment, which has been brought into sharper focus in the separate opinion…

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low angle photo of curtain wall building during daytime

Reassessing Tax Reassessment: Audit Objections vs. Change of Opinion Under the New Regime

Introduction The Finance Act, 2025, signals a watershed moment in India’s income tax law, redefining the boundaries of tax reassessment to enhance transparency, finality, and taxpayer protection. Central to these reforms are the rules governing when tax authorities may reopen assessments, a process formerly susceptible to overreach through audit objections and the subjective doctrine of…

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