Article & News

The Supreme Court in The State of West Bengal v. Mrs. Bela Banerjee and Others, 1954 SCR 558, significantly interpreted Article 31(2) of the Indian

This landmark judgment, Union of India v. Madan Gopal Kabra [1954 SCR 541], marks a critical interpretation of constitutional power regarding retrospective taxation under the

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