A curated collection of legal articles covering civil obligations, contractual promises, constitutional remedies, property taxation, and procedural limitation in India.
Understand the general deduction rule under section 37(1) of the Income-tax Act, 1961, the distinction between capital and revenue expenditure, and payment-linked deductions under section 43B. The applicable tax-year law and amendments should be checked before filing.
Read article →Learn about annual value, deemed ownership under section 27, deductions under section 24, and situations in which property-related receipts may instead be assessed as business income. The classification depends on facts and the governing law.
Read article →Section 25(3) of the Indian Contract Act, 1872 provides an exception for a written and signed promise to pay a debt that would otherwise be unenforceable because of limitation. The Limitation Act, 1963 determines the relevant limitation periods and exclusions.
Read article →Article 32 permits approaching the Supreme Court for enforcement of fundamental rights. Article 226 empowers High Courts to issue writs for enforcement of fundamental rights and for other purposes, subject to established jurisdictional principles.
Read article →The original article discusses sections 468 to 473 of the Code of Criminal Procedure, 1973. For proceedings governed by the Bharatiya Nagarik Suraksha Sanhita, 2023, consult the corresponding provisions in sections 514 to 519, including exclusions, continuing offences and extension in the interests of justice.
Read article →Read authoritative statutory text at the India Code portal, review direct tax provisions through the Income Tax Department, and consult the Supreme Court of India for judgments and court information.
Legal provisions may be amended and their interpretation depends on the facts. This directory provides general information, not case-specific legal advice.