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Introduction Every civil dispute brought before an Indian court—whether relating to property, contracts, recovery of money, injunctions, or commercial claims—moves through
Introduction In civil litigation, it is a common but costly misconception that having a strong legal right is enough to win
Introduction In V.J. Joseph v. The India Cements Limited & Ors. (2026), the Kerala High Court revisited the scope of vicarious
Introduction The Union Budget 2026–27 has proposed the creation of a new cadre of trained paraprofessionals, termed “Corporate Mitras”, aimed at
Introduction In a significant decision reaffirming evidentiary rigour under Section 138 of the Negotiable Instruments Act, 1881, the Kerala High Court
Introduction The Kerala High Court, in V.J. Joseph v. The India Cements Ltd. (2026), has reiterated a well-settled but often misunderstood
Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of capital gains taxation in India’s securities
Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic tax holidays, sweeping exemptions, or new
Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs or investments, its decision to preserve
I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does not attempt headline-grabbing corporate tax rate
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