Set-Off and Counter-Claim under Order VIII CPC
Turning Defence into Offence in Civil Litigation Introduction In civil litigation, a defendant is not always confined to merely resisting
Written Statement under Order VIII CPC – Requirements, Timelines and Strategic Defences
Introduction Once a plaint is admitted and summons is served, the next crucial stage in a civil suit is the
Return of Plaint under Order VII Rule 10 CPC – When the Court Lacks Jurisdiction
Introduction Not every defect in a civil suit results in rejection. Sometimes, the court does not question the validity of
Rejection of Plaint under Order VII Rule 11 CPC – Grounds, Judicial Approach and Litigation Strategy
Introduction Not every civil suit proceeds to trial. Some suits are terminated at the very threshold — not because the
The Plaint under Order VII of the Code of Civil Procedure – Essential Contents and Common Drafting Errors
Introduction Every civil suit begins and stands on the strength of one document—the plaint. It is not merely a formality
Institution of Civil Suits under the Code of Civil Procedure – When and How a Suit Is Properly Filed
Introduction After determining jurisdiction—subject-matter, territorial, and pecuniary—the next crucial step in civil litigation is the institution of the suit. A
Pecuniary Jurisdiction under the Code of Civil Procedure – How Suit Valuation Determines the Proper Court
Introduction Even when a civil court has subject-matter jurisdiction and territorial jurisdiction, a suit may still fail if it is
Territorial Jurisdiction under the Code of Civil Procedure – Sections 16 to 20 CPC Explained with Practical Insight
Introduction Once it is established that a civil court has jurisdiction to try a suit under Section 9 CPC, the
Jurisdiction of Civil Courts under the CPC – Understanding Section 9 – “Suits of a Civil Nature”
Introduction One of the first and most decisive questions in any civil dispute is whether a civil court has jurisdiction
Structure of the Code of Civil Procedure, 1908 – Understanding Sections, Orders and Rules
Introduction For anyone new to civil litigation, the Code of Civil Procedure, 1908 (CPC) can appear intimidating. With numerous sections,
What Is the Code of Civil Procedure, 1908? – Object, Scope and Overall Scheme Explained
Introduction Every civil dispute brought before an Indian court—whether relating to property, contracts, recovery of money, injunctions, or commercial claims—moves
Why Procedure Often Decides Civil Cases: Understanding the Importance of the Code of Civil Procedure, 1908
Introduction In civil litigation, it is a common but costly misconception that having a strong legal right is enough to
Vicarious Criminal Liability Under the Negotiable Instruments Act: Kerala High Court Affirms Managing Director’s Responsibility in Cheque Dishonour Case
Introduction In V.J. Joseph v. The India Cements Limited & Ors. (2026), the Kerala High Court revisited the scope of
Union Budget 2026–27 and the Proposal of “Corporate Mitras”: Threat or Transformation for Practicing CAs, CSs and CMAs?
Introduction The Union Budget 2026–27 has proposed the creation of a new cadre of trained paraprofessionals, termed “Corporate Mitras”, aimed
Section 138, Negotiable Instruments Act: Corporate Status of Complainant Does Not Dilute Proof of Cheque Execution
Introduction In a significant decision reaffirming evidentiary rigour under Section 138 of the Negotiable Instruments Act, 1881, the Kerala High
Section 141, Negotiable Instruments Act: Criminal Liability of Company Officers Depends on Actual Control, Not Mere Designation
Introduction The Kerala High Court, in V.J. Joseph v. The India Cements Ltd. (2026), has reiterated a well-settled but often
Securities Transaction Tax (STT): Conceptual Framework and the Derivatives-Focused Recalibration under Union Budget 2026–27
Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of capital gains taxation in India’s
Startup Benefits under Union Budget 2026–27 Incremental Support, Strategic Silence, and the Maturing Startup State
Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic tax holidays, sweeping exemptions, or
Corporate Taxation of Buy-Backs, Investments and Capital Structuring after Union Budget 2026–27
Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs or investments, its decision to
Corporate Taxation under Union Budget 2026–27 : A Company-Centric Analysis of Policy Direction, Statutory Changes and Practical Implications
I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does not attempt headline-grabbing corporate tax