India Columns

Analysis of Section 138, Indian Evidence Act, 1872

Date: Jan 24, 2024

The Tripartite Structure of Witness Examination: A Juridical Analysis of Section 138 of the Indian Evidence Act, 1872 Introduction The edifice of the adversarial system of justice is built upon the...

The Karnataka Transparency in Public Procurement Rules, 2000: Jurisprudential Developments and Practical Implications

Date: Jan 23, 2024

The Karnataka Transparency in Public Procurement Rules, 2000: Jurisprudential Developments and Practical Implications Introduction The Karnataka Transparency in Public Procurement Rules, 2000 (“KTPP...

Package Scheme of Incentives in India: Constitutional, Fiscal and Doctrinal Analysis

Date: Jan 23, 2024

Package Scheme of Incentives in India: Constitutional, Fiscal and Doctrinal Analysis 1. Introduction Package Schemes of Incentives (PSIs) constitute the principal fiscal instrument employed by...

Capital or Revenue Expenditure under Indian Income-Tax Law: Contemporary Judicial Tests and Applications

Date: Jan 23, 2024

Capital or Revenue Expenditure under Indian Income-Tax Law: Contemporary Judicial Tests and Applications Introduction Whether an outgoing is capital or revenue in nature continues to shape corporate...

Inquiry and Award of Mesne Profits under Order 20 Rule 12 CPC

Date: Jan 19, 2024

An Exposition of Order 20 Rule 12 of the Code of Civil Procedure: The Law of Inquiry and Award of Mesne Profits in India Introduction The concept of 'mesne profits' is a critical component of civil...

Exemption from Property Tax under Indian Law: Constitutional Premises, Statutory Design and Judicial Elaboration

Date: Jan 18, 2024

Exemption from Property Tax under Indian Law: Constitutional Premises, Statutory Design and Judicial Elaboration Introduction The Indian fiscal landscape exhibits a complex interplay between...

Recording and Admissibility of Extra-Judicial Confessions in Indian Law

Date: Jan 18, 2024

The Evidentiary Conundrum of Extra-Judicial Confessions in Indian Criminal Law: Recording, Reliability, and Judicial Scrutiny Introduction An extra-judicial confession is an admission of guilt made...

The Assam Police Manual: Historical Continuity, Judicial Scrutiny, and Contemporary Relevance

Date: Jan 17, 2024

The Assam Police Manual: Historical Continuity, Judicial Scrutiny, and Contemporary Relevance 1. Introduction The Assam Police Manual (hereinafter “the Manual”) has functioned for more than a century...

Analysis of Section 21 of the Arms Act, 1959

Date: Jan 17, 2024

An Analysis of Section 21 of the Arms Act, 1959: Legal Mandates for Deposit of Arms and Ammunition in India Introduction The Arms Act, 1959 (hereinafter "the Act") is the principal legislation in...

Section 67 of the Kerala Value Added Tax Act, 2003 – Scope, Standards and Contemporary Jurisprudence

Date: Jan 17, 2024

Section 67 of the Kerala Value Added Tax Act, 2003 – Scope, Standards and Contemporary Jurisprudence Introduction Section 67 of the Kerala Value Added Tax Act, 2003 (“KVAT Act”) constitutes the...

Notice Requirement under Section 138 of the Negotiable Instruments Act: Jurisprudential Evolution and Contemporary Challenges

Date: Jan 17, 2024

Notice Requirement under Section 138 of the Negotiable Instruments Act: Jurisprudential Evolution and Contemporary Challenges 1 – Introduction Section 138 of the Negotiable Instruments Act, 1881...

Analysis of Section 203 of the Bombay Land Revenue Code, 1879

Date: Jan 16, 2024

An Analysis of Appellate Jurisdiction under Section 203 of the Bombay Land Revenue Code, 1879: Judicial Interpretations and Scope Introduction Section 203 of the Bombay Land Revenue Code, 1879...

Section 41 of the Indian Evidence Act 1872: Judgments in rem and Their Conclusive Force in Indian Jurisprudence

Date: Jan 16, 2024

Section 41 of the Indian Evidence Act 1872: Judgments in rem and Their Conclusive Force in Indian Jurisprudence 1. Introduction Section 41 of the Indian Evidence Act 1872 (hereinafter “Evidence Act”)...

Fundamental Rule 22(I)(a)(1): Doctrine, Jurisprudence and Policy in Indian Pay-Fixation Law

Date: Jan 15, 2024

Fundamental Rule 22(I)(a)(1): Doctrine, Jurisprudence and Policy in Indian Pay-Fixation Law 1. Introduction Fundamental Rule 22 (hereafter “FR 22”) constitutes the statutory fulcrum for initial...

Performing Rights in India: Statutory Architecture, Judicial Trajectory, and Emerging Contours

Date: Jan 15, 2024

Performing Rights in India: Statutory Architecture, Judicial Trajectory, and Emerging Contours 1. Introduction Performing rights – the exclusive entitlement to perform a work in public or to...

Analysis of Order VIII Rule 10 CPC

Date: Jan 11, 2024

The Dichotomy of Discretion: An Analysis of Order VIII Rule 10 of the Code of Civil Procedure, 1908 I. Introduction: The Conundrum of Procedural Default Order VIII Rule 10 of the Code of Civil...

Appointment of District Government Counsel in India: Constitutional and Statutory Dimensions

Date: Jan 11, 2024

Appointment of District Government Counsel in India: Constitutional and Statutory Dimensions 1. Introduction The State is the single largest litigant in India. Its effective representation before...

Analysis of Section 296 CrPC

Date: Jan 11, 2024

Evidence of Formal Character on Affidavit: An Analysis of Section 296 of the Code of Criminal Procedure, 1973 Introduction The Code of Criminal Procedure, 1973 (CrPC), in its endeavor to ensure a...

The Evidentiary Conundrum: Proving a Negative Fact in Indian Jurisprudence

Date: Jan 11, 2024

The Evidentiary Conundrum: Proving a Negative Fact in Indian Jurisprudence Introduction The edifice of the law of evidence is built upon the foundational maxim, ei incumbit probatio qui dicit, non...

Suits Initiated by Tenants Against Landlords in Indian Jurisprudence

Date: Jan 10, 2024

An Analysis of Suits Initiated by Tenants Against Landlords under Indian Law Introduction The landlord-tenant relationship in India, while often perceived through the prism of eviction suits...

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