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Principle of Mutuality under Income Tax Act

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Introduction No man can make a profit out of himself; this principle is named as the principle of mutuality, which is extended to a group of persons in respect of dealings among themselves. This principle basically offers a tax shelter to certain entities, as far as they form a mutual association with their income that […]

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Drugs, Narcotics and Criminal Law

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By Shivangi Dubey   Abstract Every coin has two sides, so is the case with drugs. On one side it is used for curing diseases i.e. as medicine, on the other side in excess use of it deeply harms brain and our body. India has cultural roots of adapting with narcotic substances since ancient time. […]

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Admissibility of Dying Declaration

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Introduction Section 32(1) of the Indian Evidence Act is an exception to the principle that excludes the hearsay rule. Principle behind the concept of dying declaration is that the person having the first hand information about a particular matter, however due to death or any kind of disability is unable to appear before the court, […]

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Use and Abuse of Section 498 A of Indian Penal Code

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AN OVERVIEW What is Article 498 A of IPC? Section 498 A which deals with the punishment of the husband and his relatives if a married women is subjected to cruelty which is likely to drive a woman to commit suicide or cause grave physical or mental injury to her, and harassment with a view […]

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