Author: Prarthna Gupta

Bestsellers

Income Escaping Assessment Under the Income Tax Act, 2025: Reassessment Procedure Explained

What Is Income Escaping Assessment? Income escaping assessment refers to a situation where taxable income was not reported, was under-reported, or was wrongly claimed as exempt in an earlier tax

Prarthna Gupta August 6, 2026 Bestsellers

Bestsellers

BSA and Vulnerable Witnesses: New Safeguards for Victims of Sexual Offences and Minors

Statutory Framework: The Consumer Protection Act, 2019 The principal legislation governing buyer protection in India is the Consumer Protection Act, 2019 (CPA 2019). Section 2(7) defines a consumer as any

Prarthna Gupta August 5, 2026 Bestsellers

Bestsellers

What Is Double Taxation? Juridical vs. Economic Double Taxation Explained

Why Double Taxation Happens Countries tax income based on residence (where the taxpayer lives) or source (where income arises). When an Indian resident earns income abroad, both countries may claim

Prarthna Gupta August 5, 2026 Bestsellers

Bestsellers

BNS New Crime Categories: Organised Crime, Terrorism & Mob Lynching Laws Explained (2026 Guide)

The rollout of the Bharatiya Nyaya Sanhita, 2023 (BNS) replaced the colonial-era Indian Penal Code, 1860, introducing structured definitions for offenses that previously lacked explicit statutory recognition. Among these structural

Prarthna Gupta August 5, 2026 Bestsellers

Bestsellers

Diplomacy, Ideology, Economics, War: The Four Tools Every State Uses to Get What It Wants

Throughout history, nation-states have exercised four fundamental instruments to project power, safeguard sovereignty, and advance national interests: Diplomacy, Ideology, Economics, and War. While internationally known as the DIME framework, classical

Prarthna Gupta August 4, 2026 Bestsellers

Bestsellers

Ownership of Land Under U.P. Revenue Code: Rights and Provisions

Land governance in Uttar Pradesh is governed by the Uttar Pradesh Revenue Code, 2006. This statute consolidated and simplified earlier regional land laws to establish unified administration across the state.

Prarthna Gupta August 4, 2026 Bestsellers

Bestsellers

Quasi Contracts Explained: Meaning, Examples, and Legal Basis

A quasi contract is not really a contract at all, since there is no offer, acceptance, or mutual agreement between the parties involved. Instead, it is an obligation that the

Prarthna Gupta August 3, 2026 Bestsellers

Bestsellers

How Competition Law Actually Gets Enforced: US, EU & India

Competition law enforcement in India determines how effectively markets stay fair, how cartels get punished, and how mergers are reviewed before they close. Unlike many other laws, competition law is

Prarthna Gupta August 3, 2026 Bestsellers

Bestsellers

Strict Liability Explained: When Is Someone Liable Without Fault?

Strict liability in India refers to situations where a person or company must compensate someone for harm, even if there was no negligence, carelessness, or bad intention involved. Normally, liability

Prarthna Gupta August 3, 2026 Bestsellers

Bestsellers

Why Was CAT Created? Administrative Tribunals vs High Courts in Service Disputes

Why Was CAT Created Before the 1980s, service disputes involving government employees were filed directly in High Courts, which already carried heavy caseloads. Committees such as the Administrative Reforms Commission

Prarthna Gupta August 1, 2026 Bestsellers