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This article focuses on the essential fundamentals of capital positive factors for income tax
functions in India.
Capital Positive factors imply revenue or acquire that arises from the switch of capital asset which is chargeable to income tax within the 12...
Companies Act,1956 read with Indian Penal Code, 1860 – Defamatory publication against a reputed hospital – Director filed defamation case against the publisher – Whether director has locus standi to file such case – Held, Yes
JOHN THOMAS v. Dr....
Similarity between Law and Morals in which both regulate human conduct and both use similar language. Morals have Universal values. Law looks to external conduct. The statutes dealing with tax are termed as fiscal statutes. The doctrine of colorable...
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Clause
Purpose
Old Position
Amended position
comments
2(ia)
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