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2280 Articles

Prem Lala Nahata v. Chandi Prasad Sikaria (2007)

Civil litigation often raises an important procedural question: Can a plaint be…

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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…

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Kanakarathanammal v. V.S. Loganatha Mudaliar (1965)

Civil litigation often raises an important procedural question: Can a suit fail…

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Deputy Commissioner, Hardoi v. Rama Krishna Narain (1953)

Civil litigation often involves disputes regarding who should be made a party…

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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…

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Difference Between Tax, Fee, Cess and Surcharge

Introduction In taxation law, terms such as tax, fee, cess, and surcharge…

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Kunjan Nair Sivaraman Nair v. Narayanan Nair (2004)

Civil litigation often raises an important procedural question: Can a second suit…

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Concept and Scope of Income

Understand the concept and scope of income under the Income Tax Act,…

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Definitions and Basic Concepts under the Income Tax Act

Understand key definitions and basic concepts under the Income Tax Act, 1961…

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Structure and Functions of CBDT and CBIC

Understand the structure and functions of CBDT and CBIC, their role in…

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