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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...

Interpretation of statutes is the correct understanding of the law. This process is commonly adopted by the courts for determining the exact intention of the legislature. Because the objective of the court is not only merely to read the law...

THE UNION AND ITS TERRITORY PART I has Article 1, Article 2, Article 3 and Article 4. Article 1. Name and territory of the Union, Article 2. Admission or establishment of new States, Article 3. Formation of...