UNLAWKD

Section 145 of the IT Act, 1961 indicates as to how income is to be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. Sub-section (2) of section 145 empowers the Central Government to notify the Accounting Standards to be followed by any class of assessee or in respect of any class of income. In exercise of the said power conferred the Central Government has issued Notification No. S.O. 69 (E) dated January 25,1996 ([1996] 218 ITR (St)1)   whereunder the Accounting Standard–I relating to disclosure of accounting policies have been notified. As per the proviso section 211(3C) of the Companies Act, 1956  standards of accounting specified by the Institute of Chartered Accountants of India are deemed to be accounting standards until the accounting standards are prescribed by the central Government. In other words, the companies are required to adopt and follow the accounting standards as prescribed by the Instituted o...

While the internet has reduced the loneliness of lockdown for many, there are a few who do not have the luxury of internet yet. When some of those few registered their protest before the Apex Court of this country, our government submitted before the Hon’ble Supreme Court that the security of the nation should triumph against the fundamental rights of the citizens. The approach does not seem to be problematic provided the formula is applied in the most cautious and well-meaning manner. The legal safeguards envisaged under the Temporary Suspension of Telecom Service (Public Emergency or Public Safety) Rules, 2017 (‘Telecom Suspension Rules, 2017’) , framed under Section 7 of the Telegraph Act, 1885, have been taking the centrestage in such proceedings and must be strictly adhered to. The present post is an informative piece extracting the sum and substance of the Hon’ble Supreme Court’s judgment in ‘Foundation for Media Professionals vs Union Territory of Jammu Kashmir & Anr., (D N...

This multi-part blogpost series is aimed at illuminating the most essential aspects of the police’s power to arrest any person. After discussing the circumstances where the police is empowered to arrest a person without warrant in the first and second posts, who can arrest without warrant in the third post , and the procedure and rights of arrestee just prior to and at the time of arrest in the fourth post , this is the fifth post of this series. In this post, I intend to discuss the procedure meant to be followed by the Police if the accused tries to evade the arrest.

This multi-part blogpost series is aimed at illuminating the most essential aspects of the police’s power to arrest any person. After discussing the circumstances where the police is empowered to arrest a person without warrant in the first and second posts, and who can arrest in the third post , this is the fourth post of this series. In this post, I intend to discuss the pre-arrest procedure and the procedure meant to be followed by the Police at the time of the arrest (The procedure to be followed post-arrest shall be the subject matter of the s ixth post of this series).

This multi-part blogpost series is aimed at illuminating the most essential aspects of the police’s power to arrest any person. This is the third post of this series wherein I shall be dealing with the issue as to who, besides the police, can arrest a person. Click here for the first post and second post of the series.