Readers will recall that the Deputy Commissioner for Patents issued a memorandum on evaluating patent claims for subject matter eligibility in August, which ...

In the last post, I had discussed the judgement of a Full Bench of the Calcutta High Court delivered in 1880 on Section 13 of the Evidence Act. In stark ...

Sedition is a perennial weapon in the armoury of the governments against those who dissent. Sedition, an offence wrought 150 years ...

Applicable when employers provide food, accommodation, uniforms, grain, or other non-cash benefits. The Explanation to Section 2(y) states: If an ...

Understanding the distinction between Section 34 (application for setting aside an arbitral award) and Section 37 (appealable orders) is crucial to ...

In the complex architecture of criminal procedure, the significance of ensuring that the accused and other entitled individuals receive a copy of the ...

Notice Under Section 148 Issued After 3 Years Must be Approved by Higher Authority, Not PCIT The Income Tax Appellate Tribunal (ITAT), Ahmedabad, quashed ...

Planning for changes to the Adjusted Taxable Income limit Starting in 2018, the Tax Cuts and Jobs Act (TCJA) introduced section IRC Section163(j) ...

A few months ago, on one of my usual visits to Section 6 Brewery in Brandon, I caught up with Sid, the co-owner and brewer. He was excitedly sharing his ...

In most pre-funded private companies in India, especially startups and early-stage ventures, the shareholders are often the same individuals who serve as ...