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 win
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 vicarious
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 at
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 Court
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 misunderstood
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 securities
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 new
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 preserve
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 rate
Company Law Disputes — A Practical Guide for SMEs in Kerala
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these businesses are closely held, family-managed, or
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