Income-tax Act, 1961-2018 Tax Rates 1. In case of an Individual (resident or non-resident) or HUF or Association of Person or Body of Individual or any other artificial juridical person Assessment Year 2018-19 Taxable income Tax Rate Up to Rs....
Month: March 2019
Section 63 in The Income- Tax Act, 1995 ” Transfer” and” revocable transfer” defined For the purposes of sections 60, 61 and 62 and of this section,- (a) a transfer shall be deemed to be revocable if- (i) it...
CALCUTTA HIGH COURT DIVISION BENCH ( Before : Debiprasad Sengupta, J; Arun Kumar Bhattacharya, J ) SUBHASISH SINGHA AND OTHERS — Appellant Vs. STATE OF WEST BENGAL — Respondent C.R.A. No. 487 of 2001 Decided on : 29-07-2005 Criminal...
The conception of Smriti writers who regard non-payment of debt as a positive sin, the evil consequences of which follow the undischarged debtor even in the after-world. It is for the purpose of rescuing the father from his torments...
The property belonging to a math is in fact attached to the office of the mahant, and passed by inheritance to no one who does not fill the office. The head of a math, as such, is not a...
Smrities are Law Books of the ancient India and describe the circumstances connected with the time therewith. After Passing of the Hindu Statute laws by Indian parliament the effect of the Smriti Laws has been abolished. The orthodox Smriti...
यस्मात्सर्वमिदं प्रपञ्चरचितं मायाजगज्जायते । यस्मिंस्तिष्ठति याति चान्तसमये कल्पानुकल्पे पुनः । यं ध्यात्वा मुनयः प्रपञ्चरहितं विन्दन्ति मोक्षं ध्रुवम् । तं वन्दे पुरुषोत्तमाख्यममलं नित्यं विभुं निश्चलम् ॥ १.१। यं ध्यायन्ति बुधाः समाधिसमये शुद्धं वियत्सन्निभम् । नित्यानन्दमयं प्रसन्नममलं सर्वेश्वरं निर्गुणम् । व्यक्ताव्यक्तपरं...
Purans[Old Memories] are not authoritative texts to understand or to interpret the Sanatan Dharma. Purans are not also in the category of Kavya( Ramayan) or Itihas(Mahabharat). Though the Puranas are collection of several memories of the ages connected therewith....
Whether a third party can maintain an application under Order IX Rule 13 of the Code or not

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Perusal of the provisions contained in Rule 13 of the Order IX of the Code shows that it is only the Defendant who can seek to set aside the decree passed ex-parte. Rather, only the Defendant against whom the...
There is a fundamental distinction between a proceeding which is collusive and one which is fraudulent.”Collusion in judicial proceedings is a secret arrangement between two persons that the one should institute a suit against the other in order to...
Metropolitan area – means an area having a population of ten lakhs or more, comprised in one or more districts and consisting of two or more Municipalities or Panchyats or other contiguous areas, specified by the Governor by public...
Shri Ballabhacharya flourished in the sixteenth century of the Common era, He was a devotee of Lord Krishna and was held in great esteem by the people. He had two sons, one of whom died issueless but the other...