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The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, provides for preventive detention in certain cases for the purposes of conservation and augmentation of Foreign Exchange and prevention of smuggling activities and for matters connected therewith. Violations...

Merger is the combination of two or more companies which can be merged together either by way of amalgamation or absorption or by formation of a new company. The combining of two or more companies, is generally by offering...

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...