The author uses his expertise to put the delicate issue of judicial activism in its proper perspective. He argues, with reference to several judgements, that Courts should not cross the “Lakshmana Rekha” so as to avoid abuse of the judicial process.

The author lucidly identifies all the controversial issues relating to securities transactions and gives his unique perspective on the subject with copious reference to case law.

Let us refresh our understanding of Double Tax Avoidance Agreement System (DTA) from plain basics to a controversy. There are some basic concepts on which this system of Eliminating Double Tax (EDT) is based. Normally, the phrase “Elimination of Double Tax” is not used too often. Hence there are no popular short forms for the same. I am using this phrase in the current presentation too often. Hence the short form: EDT.

Doctrine of Jurisdiction in International Laws* Shri. M. V. K. Moorthy, Advocate International Law is a fascinating but complicated subject. The author uses his expertise to demystify the subject and traces out all the fundamental principles that form the core …

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