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Tax Exemptions Under Indian Law: A Comprehensive Analysis of Section 10 and Related Provisions of the Income Tax Act, 1961
Introduction Tax exemptions represent a cornerstone of India’s fiscal policy framework, serving as powerful instruments to incentivize specific economic activities, promote s
Schemes of Arrangement in Liquidation Under IBC
Introduction The intersection of corporate insolvency law and schemes of arrangement represents one of the most intricate aspects of modern Indian corporate jurisprudence. The Inso
Constitutional Validity of SARFAESI Act, 2002
Introduction The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 represents a watershed moment in India’s banking and fin
Anti-Dumping Duty And Countervailing Duty Under the Customs Tariff Act: Regulatory Framework, Legal Provisions, and Judicial Interpretation
Introduction International trade operates within a complex framework designed to balance free commerce with protection against unfair practices. Two critical instruments in this fr
POCSO Act and Default Bail: Legal Framework for Chargesheet Filing Without FSL Reports – Analysis of Punjab & Haryana High Court’s Landmark Ruling
Introduction The protection of children from sexual offences represents one of the most critical aspects of India’s criminal justice system. The interplay between investigati
