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E-Commerce Business and GST

April 14, 2022 3498 Views 0 comment Print

Unlock the potential of your E-Commerce business with GST. Learn about the impact of tax legislations on the growth and revenue of the e-commerce sector.

PMLA v. IBC

March 30, 2022 8760 Views 0 comment Print

The Insolvency and Bankruptcy Code, 2016 (hereinafter referred as IBC) has been enacted with a vision to balance between the protection of the company as going concern and safeguarding the interests of creditors by approving the corporate insolvency resolution plans by the learned Adjudicating Authority i.e. National Company Law Tribunal (NCLT)[1]. Since, its promulgation, IBC […]

वरिष्ठ नागरिकों के लिए लाभकारी कानूनों और योजनाओं का विश्लेषण

March 19, 2022 46518 Views 3 comments Print

बुढ़ापा एक सामान्य मानवीय प्रक्रिया है जो मानव जीवन चक्र में स्वाभाविक रूप से चलती रहती है। इस प्रकिया में मानव शरीर के अंगों के कामकाज की क्षमता में गिरावट आती है, परंतु, ज्ञान, गहन अंतर्दृष्टि और विविध अनुभवो का भंडार होता है। प्राचीन भारत के गुरुकुलों व विद्यालयों में “मातृ देवो भवः, पितृ देवो […]

भारत में महिलाओं के उत्थान और विकास से संबंधित कानूनों का विश्लेषण

March 15, 2022 75012 Views 1 comment Print

पुराने ज़माने से ही कहा जा रहा है कि औरते पैदा नहीं होती अपितु बनती है एवं उनमे दुनिया को बदलने की ताकत होती है, असमानता और संघर्ष की स्थिति में भी महिलाएं ऊपर उठने की क्षमता के साथ काम करती हैं और न केवल अपने जीवन को बदलती हैं बल्कि अपने पूरे समुदाय को बदलने का हौसला रखती है।

शपथ पत्र (Affidavit) Under Law

March 11, 2022 22671 Views 0 comment Print

The affidavit should essentially contain the details of the deponent for identification such as name, address as held by the Hon’ble Allahabad High Court in Harkrishan Khosla v. Alembic Chemical Works Co. Ltd.

Taxation Law: Relevancy of Statement Taken During Search, Arrest, Investigation Etc.

January 28, 2022 4038 Views 0 comment Print

Recording of statement is the most vital component of investigation and under Section 161 of Code of Criminal Procedure 1973 prescribe power to the Police to record the statement whereas the provisions of the Indian Evidence Act, 1872 provides safeguard regarding recording of confessional statements of the accused. The Constitution of India under Article 20(3) provides protection from compelling anyone to make statements which are self-incriminatory in nature.

Black Money- Restriction on Simultaneous Proceeding Under IT & BML Act

September 11, 2021 6150 Views 0 comment Print

Yashovardhan Birla Vs CIT (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai bench, in its order has examined the definition of ‘undisclosed asset’ in the Black Money (Undisclosed Foreign Income and Assets) and Impositions of Tax Act (BML Act) and held that the assets which constitute part of income tax proceedings and have been […]

GST – Taxability on Essential Items

September 9, 2021 4281 Views 1 comment Print

Under the goods and services tax (GST), the list of items are exempted from the GST, which contains essential items like milk and its by-products, papad etc. However, the recent rulings of the Authority of Advance Ruling (AAR) have raised objections with regard to the treatment of the exempted products, as such ruling make arbitrary […]

High Court Jurisdiction under Article 226 of Constitution

September 3, 2021 118458 Views 0 comment Print

The Constitution of India, under Chapter V part 6, constituted High Courts as the apex court in the concerned State for the protection and safeguard of the fundamental as well as the legal rights of a person irrespective of the citizenship of the person[1]. Article 226 of the Constitution empowers the Hon’ble High Courts to […]

Jurisdiction of Hon’ble High Court In Criminal Matters

September 3, 2021 4863 Views 0 comment Print

The cardinal legislation governing the jurisdictional question is the Code of Criminal Procedure, 1973 wherein under Chapter – XIII defines the jurisdiction vis-à-vis the criminal subject matter. The provisions provides complete list of ‘cause of action’ for establishing the jurisdiction of the Hon’ble High Court. The Hon’ble Supreme Court in Kaushik Chatterjee v. State of […]

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