The term 'Moot Court' is a familiar one to law students. For the layman I guess it's best described as a mock court session. Every educational course is made up  of a theory portion and a practical portion. One of the practical aspects of a law ...

The True Justice League

Of the thousand odd superheroes created till today, I haven’t come across one decent lawyer superhero. Well there was a Harvey Birdman, Attorney at Law, but let’s face it, he’s no Batman! Considering that lawyers are the true upholders of justice,...

Sex Education - Views

In the 21st century it is the demand of time and i think teenagers must know about sex, sex does not mean how you satisfies your partners but you know at least the biology.Sex is a subject not to be taught with the time man or women themselves...

  The Ethics of Information Technology is a discipline that seeks to open new field in applied ethics and has emerged strongly from a few years ago in the Anglo world. The remote origins of IE are on increasing mass introduction of computers in...

Any kind of income earned by the assessee attracts income tax at the point of earining such income and tax law is not concerned how such income is expended. The Act makes an obligation to pay tax on all incomes received. The Income Tax Act, 1961,...

  As some of us are aware of the provisions of the Income Tax Act in regard to allowability of business expenditure. Business expenditure is allowed under Section 37 of the Income Tax. But let us examine an interesting case which has been decided...

Quote Your PAN Correctly Or Suffer 20%

  The yawning budget deficit has been compelling the government to take certain unusual measures to meet the deficit and the recent notification issued by Central Board of Direct Taxes is a case in point. It provides for mandatory quotation of...

Avoiding Being Taxed Second Time- DTAT

  When a person earns money the source of which is located outside the country and it becomes liable to tax in two countries. The country in which the income is earned and the one in which he is the resident. This is situation is very for...

Examining Issues Involving Patents

  The patent is one of the most important intellectual properties which is nothing but an exclusive right granted granted for an invention which may be in relation to a product or a process. How the society gains by giving protection to this...

The Principles Of Natural Justice

  The use of the term “Natural Justice” in the judicial context is very important and frequent. Although there is an adjective “natural” qualifying the noun “justice”, the concept has nothing to do with laws of nature which rather runs counter to...

  The history of the commissions set up to investigate into various events and recommend measures to prevent such events and to identify the causes behind them and the persons responsible in Independent India is a dubious one. It is time to...

Is Judicial Activism Desirable?

  Judicial activism is an area which has ,of late, generated a lot of controversy. The political parties and their leaders are strongly opposed to the role of the judiciary into areas which they consider to be their sole preserve. They interpret...

Taking A Look At The Indian Cyber Law

  The development in the field of Information Technology over the last decade is leaving very few people and sections of our society unaffected in a positive sense. And the presence of internet is all pervasive which is being looked upon as a...

Depreciation Under Income Tax Act

The term "Depreciation" has not been defined on the INcome Tax Act. For practical purpose depreciation means decrease in the value of property through wear and tear or obsolescence. Depreciation allowance is allowed in respect of building,...

Evidence- backbone of legal system

What is proof in ordinary talk When we differ on any matter and quarrel on any issue, we just say- "What is the proof' ?"  Thus proof is nothing but a way to confirm a fact or a view point.  It is aptly said that any wise person will not say...

  Filing of various returns under direct and indirect taxes has comes as a boon and is in varying stages of implementation. In fact in some cases it has been made mandatory. While the aims of the departments are obviously to create greater...

Using or Misusing A Law

  The violence against women in India is on the increase and it is not aimed against any particular stratum or section of women in our society. What is of interest is the fact that in some cases there are female members of the victim's family who...

Copyright As It Stands Today

  Copyright forms one of the Intellectual Property rights is well established in India following the establishment of WTO and ratification of the agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS). The objective of this...

  After the registration application is submitted the same is scrutinized by the Assistant Commissioner or the Deputy Commissioner and a Registration Certificate is issued within 7 working days with a registration number which is based 15 digit...

  There are several procedural aspects to be taken care by a set of people under the Central Excise Act. It is an attempt to give an overview of these procedures. These procedures relate to registration, production and storage records, removal of...

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