Residential status has been defined in section 6[1] of the Income-tax Act, 1961. This section covers the residential status of every person as stated in section 2(31)[2] of the act. The Individual and Hindu Undivided Family (HUF) has divided the residential status as resident and non-resident and the resident is further divided as a resident …
Interpretation is the method by which the true sense or the meaning of the word is understood. The meaning of the ordinary word of the English word is not a question of law but the proper construction of a statute is a question of law. Therefore the entire process of interpreting an act or statute …
A “Statute” is the will of the sovereign legislature according to which the government’s function and Court interpret it in the course of administration of justice. Interpretation is the method by which the true intention or the true meaning of the word is understood. Whenever a dispute comes before the court and there is an …
LITERAL RULE OF CONSTRUCTION/INTER PRETATION/ PLAIN RULE Read More »
The cannons of taxes were introduced by Adam Smith in the eighteenth century in his famous book called ‘Wealth of Nations.’ There are four cannons of taxes. 1. Canon of Equity The country should make such provision of the tax where all the persons are treated in a fair manner. Everyone should pay the taxes …
As the evolution takes place in India, the crimes will be evolved and there will be a need to have remedies to those crimes. One such new evolved crime is cybercrime. As the world is shifting to the computers, the crime rates related to the computer has increased. In 2020, the successful case of cyber …
Custom is the parent of personal laws in all countries and India, a country with diverse custom; it is not an exception to it. Custom is regarded as one of the most important source of law. Custom is a rule, which is a particular family, a particular class, community or in a particular district, has …
Hindu Personal Law and Its Constitutional Validity Read More »
The waiver is an intentional relinquishment of a known right or such conduct as warrants an inference of the relinquishment of such right.[1] It was also held in Surendra v. Smt. Panchi Bibi that the foundation of waiver is the knowledge of the person who said to waive his rights and there cannot be a …
