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Compounding of Offence After Confirmation of Conviction: A Detailed Analysis of Post-Conviction Settlement under Section 147 NI Act
Compounding of Offence After Confirmation of Conviction: A Detailed Analysis of Post-Conviction Settlement under Section 147 NI Act

An Analysis of Balachenniappan v. Jeyakrishnan Madurai Bench of the Madras High Court (Crl.R.C.(MD) No. 875 of 2025, 19.09.2025) 1. Introduction Cheque dishonour cases under Section 138 of the Negotia

Uploaded on Tue Mar 31 2026

Amalgamation, Stock-in-Trade and Business Income: A Case Study of Jindal Equipment Leasing Consultancy Services Ltd. v. CIT (2026)
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]
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
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]
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