One does not see too many instances of the Indian judiciary with the opportunity to construe and pass a verdict on the Foreign Direct Investment (FDI) Policy as formulated by the Government of India, ...

The principle of colourable enactment depends on the adage that what is impossible straightforwardly is impossible by implication. The regulation becomes relevant when a governing body looks to ...

When we say Holi, colours is the first thing that comes to mind. Colours represent vibrancy, joy and exuberance in the Holi festival. However, in the Income Tax Act, the expression, “colourable device ...