Latest
Amalgamation, Stock-in-Trade and Business Income: A Case Study of Jindal Equipment Leasing Consultancy Services Ltd. v. CIT (2026)
1. Introduction Corporate restructurings, particularly amalgamations, often trigger complex tax questions especially when shareholders hold shares not as passive investments but as stock-in-trade. The
Uploaded on Mon Mar 30 2026
![Dealing with Risk: The Legal Hand Played by Property Owners [PART-5]](https://lex-img.s3.ap-south-1.amazonaws.com/img20260129132349-EeYvTmIBOJ8p4Ik028exY.png)
Dealing with Risk: The Legal Hand Played by Property Owners [PART-5]
5.1 Introduction: Rising Demand and Emerging Legal Concerns With the rapid rise in popularity of poker among Gen Z and millennials, driven by increased exposure to global gaming culture, online platfo
Uploaded on Mon Mar 16 2026
India’s 2026 Duty-Free Baggage Overhaul: From Declaration to Destination
1.1 Introduction: When the Tide Turns at Customs Every international traveller returning to India carries more than baggage that is, they carry choices made abroad. With increasing international trave
Uploaded on Mon Feb 09 2026
![Poker, Policy, and Prosecution: Decoding the Law One Card at a Time [PART – 4]](https://lex-img.s3.ap-south-1.amazonaws.com/part4-FrdJ5N4C-8ASZGaU-63Ka.png)
Poker, Policy, and Prosecution: Decoding the Law One Card at a Time [PART – 4]
4.1 Introduction India does not have a unified national law specifically regulating poker establishments. Instead, gambling and gaming fall under the jurisdiction of individual states (Entry 34, List
Uploaded on Mon Feb 09 2026
![The Legal and Practical Face of Poker: Ground Reality [PART-3]](https://lex-img.s3.ap-south-1.amazonaws.com/part-3-iiHCdxF_5T2ITBUF4dfSt.png)
The Legal and Practical Face of Poker: Ground Reality [PART-3]
3.1 Introduction: Law, Skill and the Indian Poker Paradox Poker in India today exists in a space where law, judicial interpretation, state policy, and ground-level enforcement rarely align perfectly.
Uploaded on Tue Feb 03 2026