Legal Fiction
Section 3(1), TOLA overrides Section 149 of Income Tax Act only to the extent of relaxing time limit for issuance of a reassessment notice: SC
The Court stated that TOLA will continue to apply to the Income Tax Act after 1-4-2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20-3-2020 and 31-3-2021.
Whether expression “any application for grant of a patent for an invention” in S. 39 (1) applies to a patent of addition? Madras HC answers
“The application for grant of a patent of addition cannot be filed earlier than the date of filing of the application for grant of patent for the main invention; it cannot be granted before grant of the patent for the main invention; the term of the patent of addition shall not exceed that of the main invention, even if granted later than the main invention”
Explained | Supreme Court verdict on claim of maternity benefits beyond the duration of contractual employment
“The expression “discharge” is of wide import, and it would include “discharge on conclusion of the contractual period”.”
Corporations: Legal Fiction or An Unborn Predator?
by Ankoosh Mehta*, Smruti Shah**, Neham Tayal***, Durga Agarwal†, King Dungerwal‡