The Union’s Minister of Finance in the budget presented on July 5, 2019, had proposed a tax deduction of 2% at source (TDS) on a cash withdrawal of one crore from an “account” to discourage high-value withdrawals. However, as people … Continue reading Section 194N of the Income Tax Act – Constitutional Validity
Introduction The Indian Judiciary, after independence, has come a long way. With remarkable achievements on its side, it became more than a mere adjudicating body, to the holder of the fundamental rights as well as the guardian of our constitution. … Continue reading Curative Petition: An Abortive Judicial Exercise
A five-judge constitutional bench of the Supreme court led by Justice Arun Mishra has recently cleared the air regarding the governance of the cooperative banks under the Union laws or the State laws. The apex court, while upholding the applicability … Continue reading Cooperative Banks: Inclusion under the Union Law
Introduction A writ petition under Article 226 of the Constitution was designed as an instrument to invoke the original jurisdiction of the High Courts in case of violation of fundamental rights.[1] Under the Article, the High Courts can issue writs … Continue reading Can Article 226 be Used to Call Upon a Civil Court?: Clearing the Confusion around Articles 226, 227 and Section 115 of CPC
BACKGROUND The state of Maharashtra, known for its good governance and political stability, has been marked by political precariousness for months. It all began with the result of the elections for the 14th legislative assembly, whereby the post-poll alliance of … Continue reading Article 164: The conundrum surrounding the Chief Ministerial post in Maharashtra
On the 5th of March 2020, authorities in Lucknow erected banners across major road crossings in the city, identifying several anti–CAA protestors allegedly responsible for vandalism and causing loss to public property. The banners go on to expressly state the … Continue reading UP Hoardings: Upholding Privacy, The Chilling Effect and a Missed Opportunity
