Section 138, Negotiable Instruments Act: Corporate Status of Complainant Does Not Dilute Proof of Cheque Execution
Introduction In a significant decision reaffirming evidentiary rigour under Section 138 of the Negotiable Instruments
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Introduction In a significant decision reaffirming evidentiary rigour under Section 138 of the Negotiable Instruments
Introduction The Kerala High Court, in V.J. Joseph v. The India Cements Ltd. (2026), has
Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of
Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic
Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs
I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these
Introduction In corporate governance, decisions are rarely judged by their intent alone. They are tested
In trademark law, exclusivity is not absolute. Courts have consistently held that no trader can
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