Month: February 2015

Interest of Hindu Women in Coparcenary Property under Hindu Succession Act, 2005

By Deepali Kumar, Guru Gobind Singh Indraprastha University, Delhi “Editor’s Note: India has been a patriarchal society where women have been unfairly discriminated against. This was reflected in laws like the Hindu Succession Act, 1956, which did not give women a birth right in the joint family property under Mitakshara coparcenary. The […]

The Need for GAAR

By Saachi Kanjani & Isha Maniar “Editor’s Note: There has been extensive debate about the implementation of General Anti-Avoidance Rules (GAAR) across different jurisdictions. The need for GAAR is felt because it is believed that such provisions will improve the integrity of the taxation system and legitimise the interests of taxpayers as […]

Section 375: Analysis of Provisions Relating to Rape

By Soumya Singh Chauhan, UILS, Chandigarh Editor’s Note: The rape laws of the country were amended in the year 2013 after the Justice J.S. Verma Committee Report, to address the prevalent inadequacies. This paper analyses in detail, the provisions of the amended Section 375 of the Indian Penal Code. It […]

Impact of Finance Act, 2014 – CSR

Sanchit Srivastava, Dr. Ram Manohar Lohiya National Law University Editor’s note: Corporate social responsibility rests on the theory that since a company utilizes the resources offered by nature and society for its benefit it should act as a trustee towards ensuring the welfare of nature and society, and that the […]