I. Introduction: Overview of the Composition Levy Section 10 of the Central Goods and Services Tax (CGST) Act, 2017, introduces the Composition Levy, a simplified alternative taxation mechanism designed primarily for small taxpayers within the Goods and Services Tax (GST) framework. The legislative intent behind this scheme is to ease the compliance burden and reduce […]
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Table of Contents I. Introduction II. Analysis of Section 7 – The Foundation of Supply A. Section 7(1)(a): The Core Definition – Supply for Consideration in Course/Furtherance of Business B. Section 7(1)(aa): Supplies between Associations/Clubs and Members C. Section 7(1)(b): Import of Services for Consideration D. Section 7(1)(c): Deemed Supply – Activities in Schedule I
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Table of Contents I. Introduction II. Exclusive Rights and Infringement (Section 48) III. Co-Ownership and Infringement (Section 50) IV. Territorial Scope of Indian Patents V. The Interplay of Validity and Infringement VI. Types of Patent Infringement A. Literal Infringement B. Non-Literal Infringement (Doctrine of Equivalence / Pith and Marrow) Dudgeon v Thomson Van der Lely
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Global and Indian I. Introduction A. Purpose and Scope This report provides a comprehensive legal analysis of the definition, nature, and scope of insurance contracts, focusing first on general principles and subsequently on the specialized domain of marine insurance. The objective is to delineate the fundamental legal characteristics of these agreements, exploring the core principles
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1. Introduction The Code of Criminal Procedure, 1973 (CrPC) equipped Magistrates with distinct powers to direct police involvement in criminal matters initiated through complaints. Two pivotal provisions in this regard are Section 156(3) and Section 202(1). While both empower a Magistrate to order or direct an investigation, they operate at fundamentally different stages of the
A Comprehensive Analysis of Legal Frameworks, Schemes, and Judicial Perspectives 1. Introduction The Administration of criminal justice has historically centered on the apprehension, prosecution, and punishment of offenders, often relegating the victim to the periphery of the process.1 Victims, despite being the primary sufferers of crime, were frequently viewed merely as sources of information or
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Capital Punishment: A Constitutional, Comparative, and Penological Analysis with Special Reference to India 1. Introduction 1.1 Focus and Scope This report undertakes a critical examination of the constitutionality and penological justification of capital punishment. While adopting a global perspective, the primary focus rests on the Indian legal landscape. It delves into the interpretation of fundamental
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Life Insurance and the Suicide Clause: A Comparative Legal Analysis of England and India 1. Introduction The suicide clause is a near-ubiquitous feature within life insurance contracts across the globe, representing a complex intersection of contract law, insurance principles, public policy, and societal attitudes towards self-inflicted death. This report provides an expert comparative analysis of
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I. Introduction The Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act, 1986 (hereinafter “the Act”) stands as a significant piece of special legislation within the Indian legal landscape. Its stated purpose is to make special provisions for the prevention of, and for coping with, gangsters and anti-social activities within the state of Uttar Pradesh, along
An Analysis of the Digital Personal Data Protection Act, 2023 and Draft Rules, 2025 I. Introduction: The DPDP Act 2023 and Draft Rules 2025 – India’s New Data Protection Paradigm India has entered a new era of data governance with the enactment of the Digital Personal Data Protection Act, 2023 (DPDP Act or the Act).1
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