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Legal
24
Apr

Basic Concepts of Income Tax

April 24, 2025
Income tax forms the backbone of a country’s fiscal framework, serving as a key source of revenue for the government. It facilitates national development, supports infrastructure, and funds welfare schemes. In India, the income tax system is governed primarily by the Income Tax Act, 1961, which outlines the framework for levy, computation, and collection of...
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24
Apr

Doctrine of Blending in Hindu Law

April 24, 2025
Hindu joint family law is a complex blend of ancient traditions and evolving jurisprudence. Among the key principles governing joint family property is the Doctrine of Blending. This doctrine recognises that a coparcener in a joint Hindu family may voluntarily abandon his claim over a self-acquired property by converting it into joint family property. When...
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23
Apr

Cheating under the Bharatiya Nyaya Sanhita, 2023: A Comprehensive Legal Analysis

April 23, 2025
The enactment of the Bharatiya Nyaya Sanhita, 2023 (BNS), marks a significant shift in India’s criminal jurisprudence, replacing the colonial-era Indian Penal Code, 1860 (IPC). Among the various reforms introduced, the redefinition and consolidation of offences related to cheating stand out. This article delves into the legal nuances of cheating under the BNS, analysing its...
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23
Apr

Case Summary: Samir Agrawal v. Competition Commission of India (2020) | Anti-Competitive Agreements

April 23, 2025
The Supreme Court’s decision in Samir Agrawal v. Competition Commission of India (2020) addressed pivotal issues under the Competition Act, 2002—primarily concerning the locus standi of informants and the legality of algorithmic pricing by app-based taxi services like Ola and Uber. Title of Case: Samir Agrawal v. Competition Commission of India & Ors. Court: Supreme...
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23
Apr

Income from House Property under the Income Tax Act, 1961

April 23, 2025
The Income Tax Act, 1961, classifies income into five heads, one of which is “Income from House Property”. This head pertains to rental income or the notional income derived from owning a property. It applies even when the property is not actually rented out. The rules under this head are unique, as taxation is based...
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21
Apr

“Tu Hai Kya Cheez?”: Courtroom Turns Hostile as Convict Hurls Chilling Threats at Judge

April 21, 2025
There was a time when stepping into a courtroom inspired awe and respect. The black robe symbolized authority—not of force, but of justice; not of fear, but of fairness. Today, that very sanctity is being trampled upon, not just by hardened criminals, but by a rising breed of audacious minds who believe that intimidation can...
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21
Apr

Presumption as to Dowry Death under the Bharatiya Sakshya Adhiniyam, 2023

April 21, 2025
Dowry deaths remain a grim reality in India despite several legislative safeguards. With the enactment of the Bharatiya Sakshya Adhiniyam, 2023 (BSA), which replaces the Indian Evidence Act, 1872, the evidentiary presumptions surrounding dowry deaths have been preserved and updated to suit contemporary legal needs. This article delves into the presumption as to dowry death...
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21
Apr

Income from Salaries under the Income Tax Act, 1961

April 21, 2025
The Indian Income Tax Act, 1961, classifies taxable income under five heads—one of the most significant being ‘Income from Salaries’. As the salaried class forms a substantial portion of India’s taxpayer base, understanding the legal framework surrounding this head of income is essential. The provisions for computation, exemptions, deductions, and tax treatment of salary are...
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21
Apr

Children and Armed Conflict under International Humanitarian Law

April 21, 2025
Armed conflicts have devastating consequences for all civilians, but none more so than children. Their vulnerability—both physical and psychological—makes them disproportionately affected by the horrors of war. International Humanitarian Law (IHL), also known as the law of armed conflict, seeks to protect children in both international and non-international armed conflicts. Despite legal safeguards, violations against...
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21
Apr

Jurisdiction Lies Where the Cause of Action Arises, Not Where the Company’s Head Office Is

April 21, 2025
Territorial jurisdiction is a foundational principle in civil litigation. It ensures that a lawsuit is filed in a court that has a real and proximate connection to the dispute. In Intellectual Property (IP) matters, this often gets complicated when the plaintiff, typically a company with a widespread business presence, chooses to file a suit in...
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