All Topics

Latin maxim interest reipublicae ut sit finis litium is a foundational stone of any judicial system, which means the litigation must come to an end. This is the principle based on which doctrine of Res Judicata is developed and incorporated as Section 11 of the Code of Civil Procedure, 1908 (“CPC”).

India's Supreme Court has proposed comprehensive AI regulations for judicial use, establishing strict human oversight requirements and governance frameworks. This analysis examines how these draft rules compare with the EU AI Act and US state-level regulations, revealing converging global expectations for AI transparency, accountability, and data protection that extend far beyond courtrooms into corporate governance.

The Assessee1 transferred a depreciable capital asset and computed capital gain from it at INR 752.34 Crores in accordance with the provisions of Section 50 of the Income-tax Act, 1961 (‘the Act’).