By- Prabal Karthikheyan
INTRODUCTION
In India, the test for Corporate Tax Residency was initially based on the first while ‘Control and Management’ test (hereinafter ‘C&M test’), which was based on the ‘Central Control and Management’ in the UK. This test leaves the determination of the company’s residence to the place where the head and brain are located and important decisions are being made. However, the problem of shell companies and tax evasion still seemed to persist owing to companies having certain isolated instances of control being able to evade tax by contending that the control did not rest wholly in…
By- Kumar Aditya
INTRODUCTION
Maharashtra and states like, Delhi and Karnataka jumped on the bandwagon banning the operation of bike taxis in their respective jurisdictions. Karnataka banned the operation of the bike-taxis way back in 2016. Thereafter, many state governments joined the chain in banning the operation in their respective states Maharashtra Government notified the ban on the operation of the bike taxi vide notification, dated 19th of January, 2023. As per the notification, the government banned non-transport vehicles, including two-wheelers, three-wheelers and four-wheelers, for ride pooling and aggregations. Subsequently, Rapido approached the concerned department to obtain a bike-taxi aggregator…
By- Prasun Nabiyal
INTRODUCTION
On 14th January 2023, Industrial Credit and Investment Corporation of India (hereinafter ‘ICICI’) Bank’s former MD Chanda Kochhar was charged with an aggravated form of “Criminal Breach of Trust” under Section 409 of the Indian Penal Code (hereinafter ‘IPC’) She was accused of defrauding the ICICI bank of 1730 crores by approving loans to Videocon in violation of its regulations. This post uses relevant legal principles and case laws to ascertain the foreeable stance to be taken by the courts in determining Chanda Kochhar’s liability under section 409. It then highlights the importance of this case…
By: Chytanya S. Agarwal
INTRODUCTION
The COVID-19 pandemic was inter alia, marked by nationwide lockdowns, a financial crunch, the mass exodus of migrant workers, and relaxation of labor laws by many states. This leads to the issue of potentially conflicting rights. In this article, I deal with issues concerning such as conflicting constitutional rights during the pandemic and apply the concepts to the case of workers being offered an inapt choice between on-site work with the risk of contracting COVID and job loss; and the balancing of the right to free trade and the right to against forced labour.
firstlyI…
By: Prakhar Bajpai
INTRODUCTION
The fundamental feature of modern jurisprudence is that for a democracy to be successful, voters must be prepared to make their decisions wisely. A democratic system that does not honor the normative values represented by modern jurisprudence runs the risk of eroding its own public legitimacy and trust. A political conception of the democratic system would not limit itself merely to free and fair elections but would also consider that the purity of elections be maintained. One such process that amalgamates this political structure is the “freebies” that impinge on the functioning of the rule of…
Sokoloff Attorneys are dedicated to defending your privateness. This Privateness Coverage outlines how we deal with your private data to guard your privateness.
Privateness Laws:Since January 1, 2004, all Canadian organizations engaged in business actions have been required to adjust to the Private Data Safety and Digital Paperwork Act (“PIPEDA”) and the Canadian Requirements Affiliation Mannequin Code for the Safety of Private Data included by reference into PIPEDA . These obligations lengthen to legal professionals and legislation corporations, together with Sokoloff Attorneys.
As a companies agency, we now have skilled and moral obligations to maintain confidential the data we obtain…
