The journey of queer community thus far: The queer community saw a ray of hope with the decision in National Legal Services Authority v UOI (NALSA). The Hon’ble Supreme Court in this decision recognised persons falling outside the male-female binary as third gender persons. It declared that they have the same constitutional rights as the others. It also directed the Union and State legislatures to grant legal…
Marriage, Divorce, Maintenance and Custody under Family Laws in India: Family law encompasses all the legal matters relating to a family including marriage, divorce, maintenance, adoption, partition etc. India is a colossal and a complex country where people follow more than one religion including Hindu, Muslim, Christianity, Buddhism etc. People in India solemnise their marriage in accordance with their personal practices and ceremonies due to…
Introduction to Right to Information: When it comes to privacy and accountability, people always demand the former for themselves and the latter for everyone else – David Brin The state of the Indian Government is no different from what David Brin has quoted. The Government is meticulous in the sense that it wants the people of India to get any information they seek under the…
Budget 2019-20: Today, the 5th of July 2019, Mrs. Nirmala Sitharaman, presented the maiden Union Budget of the Modi Government after it was re-elected. Nirmala Sitharaman is only the 2nd woman Finance Minister after Mrs. Indira Gandhi to present the budget in the House of Parliament. Not only was the presentation of the budget clear, precise and very well presented, the Finance Minister also ditched…
Introduction to GST: Goods and Service Tax (GST) is the biggest indirect tax reforms since independence. Before implementation of GST, all states had their own VAT laws for local sales. Excise was applicable on manufacturing of goods, and service tax was applicable on services, both of which were collected by the Central Government. After implementation of GST, professionals and traders faced a lot of problems…
Introduction to the Law on Adultery in India Meaning and History: Adultery is derived from the Latin word ‘adulterare’, wherein ‘ad’ means ‘to or towards’ and ‘alter’ means ‘to change something, make different in some way’. For the purpose of better understanding, adultery means consensual sexual intercourse during the subsistence of the marriage between one spouse and a person of the opposite sex, not the…
Whether one can hoist an Indian National Flag in his/her premises? With respect to whether one can hoist an Indian National Flag, it is important to note the Hon’ble Supreme Court’s opinion in the Naveen Jindal Case, wherein it was held that “the right to fly the National Flag freely with respect and dignity is (i) a fundamental right of a citizen within the meaning…
Minor as Shareholder in a Company: A minor being incompetent to contract as per Indian Contracts Act, 1872 cannot become a shareholder of the Company. However, a minor acting through his/her legal guardian may become a shareholder. Under Companies Act 2013, a minor cannot become shareholder of a company unless shares are either: (a) gifted, (b) transferred or transmitted to them by an adult In…
Triple Talaq Bill Passed: Two years of trenchant resistance came to an end after the Triple Talaq bill was passed by the Rajya Sabha on 31st July 2019 with the support extended by the BJD, while BJP constituents, JD(U) and AIADMK staged a walk out. Amid relentless protest by the opposition to have the bill reviewed by the standing committee, the bill could not be passed…
Smita Singh is presently Partner at Ashok Dhingra Associates (“ADA”), currently based out of Gurgaon. She is leading practice group in Indirect Taxes and Goods and Service Tax. She also handles matters pertaining to Customs and Trade Laws, Regulatory Laws, Money Laundering and Anti-Corruption Laws, providing both litigation and the advisory services. Smita also advises clients in relation to structuring operating model and providing options…