Articles
Residential Status Of Firm And Company
The Income Tax Act, 1961 places a lot of importance on "Residential Status" because it has a significant impact on the calculation or ascertainment of tax liability. An Assessee is either (a) an Indian Resident or (b) not an Indian Resident.Individuals who are residents and HUFs may be either (a) Residents who are usual Residents or (b) Residents who are not usual Residents. Both Residents...
The English-Driven, Exclusivist Nature Of The Common Law Admission Test (CLAT)
A position of power and privilege for an individual or institution tends to lend its own perspective of viewing the world. It is, more often than not, a tunnel vision which unquestioningly views the surrounding as ‘normal’ and ‘obvious’ and stays in the dark from recognizing the layers of inequality and oppression present within our society. The recently concluded Common...
Institutional Arbitration – Breaking The Deadlock In Small-Value Lending Disputes
A commercial court in Delhi recently rejected an application to enforce an arbitral award due to unilateral appointment of the sole arbitrator in the dispute. For the uninitiated, arbitration is an out-of-court process where, after hearing the parties, the arbitrator renders the decision in the form of an arbitral award. Unilateral appointment is the appointment of an arbitrator by...
Federal Disputes And Original Jurisdiction Of Supreme Court Of India
Federal polities or federal countries are ones which have different levels of State agencies (such as legislature, executive and judiciary). By levels what has to be understood is that there are different levels and authorities of governance at the federal/national, state and/or local levels.India is a federal (sometimes quasi-federal) country having governance/state authorities at...
Year End Review : Supreme Court's Highs & Lows In 2022
Sixty two year old Mohammad Qamir, who had been languishing in a detention centre since 2015 after being caught up in the legal cobwebs relating to citizenship, got freedom only due to an innovative and proactive intervention made by the Supreme Court. Though born in India in 1959, he had gone to Pakistan as a child along with his mother in 1967 to meet his relatives. He later returned to...
Shipping Industry – A Complex Saga
Taxability of shipping industry has always been tricky and complex saga comparing to other service industry. To understand the tax implication of Shipping Industry, it is pertinent to understand the revenue model of shipping industry.It is often seen that exporters have approached Freight Forwarding Agency or Shipping Agency to move their goods either from their place of business or from Port...
Simplification Of Voluntary Liquidation In India
Before the introduction of Insolvency and Bankruptcy Code (“IBC”) in 2016, there were multiple overlapping statutes to govern the insolvency proceedings like Sick Industrial Companies, Act, 1985, Provincial Insolvency Act, 1920, Code of Civil Procedure, 1908, and SARFAESI Act, 2002, all these legislations apparently failed to address the bankruptcy issues. So, the Government of India in...
Toying With Human Rights – On Genocides, Massacres And Riots
In the words of Voltaire, those who can make you believe absurdities; can just as easily make you commit atrocities. This phrase holds a significant amount of truth about what goes on behind the smokescreen of genocides, massacres and riots. On the face of it, these mass atrocities appear to be the consequences of an irretrievable breakdown of dialogue between groups differing on matters...
Same Sex Marriage:The Current Conflict And The Way Forward
There is again a field ready for a confrontation between the government and the LGBTQIA+community as four gay couples have petitioned India's Supreme Court to allow same-sex marriages.The Supreme Court has given the government until January 6,2023 to respond. This action of the Supreme Court was followed by a vitriolicre mark from a member of parliament, Sushil Modi, who claimed that two...
Claim For An Agreed Sum Vis-À-Vis A Claim For Damages
One of the most common remedies for refusal or failure of a party toperform its part of the promise is an action for claim of damages. These damagescan be unliquidated or liquidated. The law as enunciated by courts in Indiastipulates that even when a contract provides for liquidated damages, theinjured party has to prove its loss and can claim damages corresponding to theactual loss caused to...
Guidelines On Sexual Assault Cases: Roles And Responsibilities Of Police Officials And Other Stakeholders
Given rising instances of sexual assault, the importance of taking drastic measures to curb the menace of sexual violence cannot be gainsaid. Apparently, there are laws that abjure the evil and attempt to rid the society of its demonic presence. Yet, sexual violence has escalated leaps and bounds into an epidemic that State now has little control over. To speak of the...
Personality Rights: Interpretation And Scope
When Amitabh Bachchan got rejected as a radio presenter for his baritone, little did he know that several years down the line he would be in the Courts seeking protection from the rampant commercial use of the same much-admired voice. Not only is the anecdote an inspiration for many, but also, it brings to the fore a legal concept of great significance in the current times i.e. the...