Kunal Bhargava

Kunal Bhargava

Economic Legislation & Fiscal Policy Tax Law

Economic law columnist who writes about GST disputes, fiscal federalism, and the constitutional dimensions of taxation and spending. His weekly column connects finance bill provisions to constitutional guarantees.

Articles by Kunal (5)

Tax Law

Satnam Overseas v. Central Excise: Tax Law Precedent

Supreme Court ruling in Satnam Overseas Ltd. v. Commissioner of Central Excise clarifies excise duty obligations. March 2015 judgment impacts indirect tax compliance for exporters and manufacturers.

8 April 2026 · 5 min read · 1 views
Tax Law

Serai Kella Glass Works: A 1997 Excise Tax Ruling

Supreme Court's 1997 judgment in Serai Kella Glass Works v. Collector of Central Excise clarifies excise duty obligations for glass manufacturers under Indian tax law.

8 April 2026 · 5 min read · 1 views
Tax Law

Kalinga Tubes Tax Case: 1996 Supreme Court Ruling

Supreme Court decision in Commissioner of Income-Tax v. Kalinga Tubes Ltd. clarifies tax assessment principles. Single-judge bench examines fiscal obligations under Indian income tax law.

8 April 2026 · 5 min read · 0 views
Tax Law

Kerala Income Tax Case Sets Precedent on Tax Liability

Supreme Court's 1968 ruling in Commissioner of Income-Tax, Kerala v. K.B. Kalikutty clarifies tax assessment principles. Single-judge bench decision impacts fiscal obligations and taxpayer rights under Indian tax law.

8 April 2026 · 5 min read · 0 views
Family Law

HUF Partition Rights: Supreme Court Clarifies Mukherjee v. Ghosh

2001 Supreme Court ruling in Mukherjee v. Ghosh establishes critical principles for Hindu Undivided Family partition disputes. Key implications for succession law and family wealth division.

8 April 2026 · 6 min read · 0 views