Article & News

The landmark decision in Dulichand Lakshminarayan v. The Commissioner of Income-Tax, Nagpur ([1956] SCR 154) by the Hon’ble Supreme Court of India decisively answered a

This case scrutinizes whether the reconstitution of a partnership firm, due to a partition in a Hindu Undivided Family (HUF), constitutes a “change in persons

The Supreme Court of India, in Kuldip Singh v. The State of Punjab and Another [(1956) SCR 125], addressed a seminal issue concerning the competency