Prem Lala Nahata v. Chandi Prasad Sikaria (2007)
Civil litigation often raises an important procedural question: Can a plaint be rejected merely because there is misjoinder of parties…
Church of Christ Charitable Trust & Educational Charitable Society v. Ponniamman Educational Trust (2012)
Civil litigation frequently raises an important procedural question: When can a plaint be rejected at the threshold under Order VII…
Kanakarathanammal v. V.S. Loganatha Mudaliar (1965)
Civil litigation often raises an important procedural question: Can a suit fail because all persons having an interest in the…
Deputy Commissioner, Hardoi v. Rama Krishna Narain (1953)
Civil litigation often involves disputes regarding who should be made a party to proceedings. Courts are frequently required to determine…
Mumbai International Airport Pvt. Ltd. v. Regency Convention Centre & Hotels Pvt. Ltd. (2010)
Civil litigation frequently raises an important procedural question: Who can be impleaded as a party in a civil suit? The…
Difference Between Tax, Fee, Cess and Surcharge
Introduction In taxation law, terms such as tax, fee, cess, and surcharge are frequently used and often create confusion because…
Kunjan Nair Sivaraman Nair v. Narayanan Nair (2004)
Civil litigation often raises an important procedural question: Can a second suit be barred under Order II Rule 2 CPC…
Concept and Scope of Income
Understand the concept and scope of income under the Income Tax Act, meaning of income, taxable income and sources of…
Definitions and Basic Concepts under the Income Tax Act
Understand key definitions and basic concepts under the Income Tax Act, 1961 including assessee, income, person and assessment year. Introduction…
Structure and Functions of CBDT and CBIC
Understand the structure and functions of CBDT and CBIC, their role in tax administration and regulatory powers in India. Introduction…