Article & News

The Supreme Court of India in D.R. Madhavakrishnaiah v. The Income-Tax Officer, Bangalore, dealt with the constitutional validity of Section 13, proviso of the Indian

This case concerns the interpretation of certain provisions of the Indian Income-tax Act, 1922, specifically Sections 4(1)(a), 4A(c)(b), and 42(1) & (3) in the context

The case Deputy Commissioner, Hardoi v. Rama Krishna Narain and Others revolves around the legal question of whether all creditors are necessary parties to an