Author: Tarun Choudhury

Remembering the 2.5 Million Who Fought and the History They Shaped When World War II broke out in 1939, India was still under British rule. The country was pulled into the conflict without a vote, a voice, or even a warning. Yet what followed was one of the most extraordinary—and often overlooked—chapters in global military history. A Volunteer Army Like No Other India didn’t just show up—it showed up in force. What began as a modest army of around 200,000 troops grew into a staggering 2.5 million-strong volunteer force by the end of the war. That’s the largest volunteer army…

The Supreme Court’s Split Verdict in ACIT v. Shelf Drilling Ron Tappmeyer Ltd. Why It Matters for Foreign Companies and Tax Timelines In early 2025, the Supreme Court of India delivered a split verdict in a tax dispute that could reshape how timelines for assessments work — especially for foreign companies operating in India. The case, Assistant Commissioner of Income Tax v. Shelf Drilling Ron Tappmeyer Ltd., asked a deceptively simple question: Do the time limits under Section 153(3) of the Income Tax Act also apply when an assessment is done under Section 144C — the route used for foreign…