Kopal Legal Consultants And Mediators (KALAM)

Q.1: Discuss Criminal Conspiracy? Can One Person be Punished for the Offense of Criminal Conspiracy? Criminal Conspiracy under the Indian Penal Code (IPC): Criminal conspiracy is defined under Section 120A of the Indian Penal Code, 1860. A criminal conspiracy exists when two or more persons agree to commit an illegal act or a legal act by illegal means. The definition involves the following key elements: Agreement : There must be an agreement between two or more persons. The agreement can be express or implied. Intent to Commit an Offense : The objective of the agreement must be to commit a criminal act, or to do something illegal. Act or Omission : It must involve an act or an omission that is considered unlawful. Under Section 120B of the IPC, the punishment for criminal conspiracy is provided: Section 120B(1) : If the conspiracy is to commit a serious offense, such as a murder or robbery, the punishment is the same as that for the offense itself. Section 120B(2) : If the conspiracy...

  डॉ. मनमोहन सिंह: एक मौन क्रांति के महानायक डॉ. मनमोहन सिंह भारतीय राजनीति के उन गिने-चुने नेताओं में से एक हैं, जिन्होंने मौन रहकर बड़े परिवर्तन किए। वे न केवल एक कुशल अर्थशास्त्री थे, बल्कि एक संवेदनशील प्रशासक भी, जिनका हर निर्णय भारत के आम नागरिक की बेहतरी के लिए था। उनके प्रधानमंत्रित्व काल (2004-2014) में भारत ने सामाजिक, आर्थिक और राजनीतिक स्तर पर कई ऐतिहासिक उपलब्धियां हासिल कीं।  डॉ. मनमोहन सिंह का दृष्टिकोण: अधिकार आधारित शासन प्रणाली डॉ. सिंह का मानना था कि एक सशक्त लोकतंत्र में हर नागरिक को अपनी गरिमा के साथ जीने का अधिकार मिलना चाहिए। उनके शासनकाल में सूचना, शिक्षा, भोजन, रोजगार, और वनाधिकार जैसे अधिकारों ने भारत के नागरिकों के जीवन स्तर को बेहतर बनाने में अहम भूमिका निभाई। 1. सूचना का अधिकार (RTI) 2005 में लागू हुआ सूचना का अधिकार अधिनियम भारतीय लोकतंत्र में पारदर्शिता और जवाबदेही लाने का एक ऐतिहासिक कदम था। इस कानून ने नागरिकों को सरकारी दस्तावेजों और कार्यशैली की जानकारी लेने का अधिकार दिया। भ्रष्टाचार और दुरुपयोग की रोकथाम में यह अत्यधिक प्रभावी रहा। पंचायत स...

  Key Words of IPC in India with Hindi (in Brackets) a) Criminal Conspiracy (आपराधिक षड्यंत्र) An agreement between two or more persons to commit an illegal act or legal act by illegal means. b) Insanity (पागलपन) A mental condition that renders a person incapable of understanding the nature of their actions. c) Intoxication (नशा) A state in which a person's normal mental and physical faculties are impaired due to substances like alcohol or drugs. d) Sedition (राजद्रोह) Any act or speech that incites disaffection against the government established by law. e) Public Nuisance (सार्वजनिक उपद्रव) An act affecting the public at large or a community, causing harm, inconvenience, or annoyance. f) Criminal Breach of Trust (आपराधिक विश्वासघात) Dishonest misappropriation or conversion of property entrusted to someone. g) Misappropriation of Property (संपत्ति का गबन) Dishonestly taking or converting someone else's property for one's own use. h) Right to Die (मृत्यु का अधिकार) The legal...

Q.1. Discuss Criminal Conspiracy. Can one person be punished for the offense of criminal conspiracy? Introduction: Criminal conspiracy is addressed under Section 120A and Section 120B of the Indian Penal Code (IPC). It refers to an agreement between two or more persons to commit an illegal act or a legal act by illegal means. Definition (Section 120A): According to Section 120A IPC , a criminal conspiracy is when two or more persons agree to commit: An illegal act, or A legal act by illegal means. The act of agreement itself constitutes the offense, even if no subsequent illegal act occurs. This distinguishes criminal conspiracy from other offenses where an act or omission is essential for completion. Punishment (Section 120B): Under Section 120B IPC , the punishment depends on the severity of the offense that is the object of the conspiracy: When the conspired offense is punishable with death, life imprisonment, or rigorous imprisonment for 2 years or more: The conspirators are sub...

Green Christmas: Choose Living Trees Over Artificial Ones for Environmental Protection and Sustainability Christmas, celebrated globally on December 25th, is not just a festival of joy and togetherness but also an opportunity to reflect on our responsibilities toward the environment. One of the most iconic symbols of this festival is the Christmas Tree , but the choice between artificial (synthetic) and real (living) trees significantly impacts the environment and the economy. Opting for living Christmas trees over artificial ones is a step toward a greener, more sustainable Christmas . Here's how this choice can make a difference. Christmas Tree Market: A Global and Indian Perspective Global Market The global Christmas tree market was valued at ₹44,500 crore (US $5.3 billion) in 2023. Artificial trees dominate with a market share of ₹26,700 crore (60%) . Living trees hold the remaining ₹17,800 crore (40%) . Indian Market In India, Christmas celebrations ...

ग्रीन क्रिसमस: कृत्रिम पेड़ों की जगह जीवित पेड़ों का चयन कर पर्यावरण सुरक्षा, संरक्षा और संवर्धन में योगदान दें! क्रिसमस, जिसे हर साल 25 दिसंबर को पूरी दुनिया में बड़े उत्साह और धूमधाम से मनाया जाता है, न केवल एक धार्मिक त्योहार है बल्कि प्रकृति और पर्यावरण के प्रति हमारी जिम्मेदारी का प्रतीक भी बन सकता है। इसकी सबसे महत्वपूर्ण परंपरा है 'क्रिसमस ट्री'। लेकिन क्या हम जानते हैं कि इस परंपरा का पर्यावरण और सामाजिक दृष्टिकोण से क्या प्रभाव पड़ता है? आज हमें कृत्रिम (सिंथेटिक) पेड़ों की जगह जीवित (रियल) पेड़ों का चयन कर इस त्योहार को 'हरित' बनाने की आवश्यकता है। क्रिसमस ट्री का भारतीय और वैश्विक बाजार पर प्रभाव अंतरराष्ट्रीय बाजार वैश्विक क्रिसमस ट्री उद्योग 2023 में ₹44,500 करोड़ (US $5.3 बिलियन) का था। कृत्रिम पेड़ों की हिस्सेदारी: ₹26,700 करोड़ (60%) जीवित पेड़ों की हिस्सेदारी: ₹17,800 करोड़ (40%) भारत में क्रिसमस ट्री का बाजार भारत में यह त्योहार तेजी से लोकप्रिय हो रहा है। भारतीय बाजार का कुल मूल्य ₹100 करोड़ से अधिक है। कृत्रिम पेड़ों का योगदान: ₹70 करोड़ (70%) जीव...

These concepts form the foundation of India's competition law, which aims to ensure a fair and competitive market environment, benefiting consumers and promoting economic growth. Competition (प्रतिस्पर्धा) Refers to the rivalry between firms to offer goods or services at the best prices, quality, and innovation. Healthy competition promotes consumer welfare and drives market efficiency. Anti-competitive Practices (प्रतिस्पर्धा-विरोधी प्रथाएँ) Practices that harm competition in the market, such as collusion, price-fixing, abuse of market dominance, and exclusive agreements that restrict free trade or innovation. Cartel (कार्टेल) A group of independent companies that collaborate to fix prices, limit production, or divide markets among themselves, reducing or eliminating competition, which is illegal under Indian competition law. Monopoly (एकाधिकार) When a single company or entity dominates a particular market, controlling a large share, often leading to market inefficiencies and cons...

The Indian Penal Code (IPC) is the main body of criminal law in India. It defines various crimes and their punishments. Here are some basic concepts of the IPC: Offenses (अपराध) : IPC defines criminal activities that harm society or individuals. These are categorized into cognizable (संज्ञेय) and non-cognizable (गैर-संज्ञेय) offenses based on their severity. Crime (अपराध) : Any act or the commission of an act forbidden by the public law is considered a crime. It includes both acts of commission (कृत्य) and omission (अवहेलना). Punishment (दंड) : The IPC prescribes punishments for crimes, including imprisonment (कारावास), fine (जुर्माना), or both. Cognizable (संज्ञेय) vs. Non-Cognizable (गैर-संज्ञेय) : Cognizable offenses : Serious offenses where police can arrest without a warrant and start investigation without the approval of a magistrate. Non-Cognizable offenses : Less serious offenses that require police to obtain a warrant to arrest and investigate. Bail (जमानत) : The IPC allows f...

1. Assessee An assessee is any person or entity liable to pay taxes under the Income Tax Act. This includes individuals, Hindu Undivided Families (HUFs), companies, firms, and other entities with taxable income. Assessees can be categorized as: Individual Assessee Hindu Undivided Family (HUF) Company Firm Association of Persons (AOP) Body of Individuals (BOI) Others liable to tax 2. Charge of Wealth Tax Wealth tax was levied on the net wealth of individuals, HUFs, and companies under the Wealth Tax Act. It applied to the total value of specified assets, such as property and gold, exceeding the exempt limit. Abolished by the Finance Act, 2015, no wealth tax is levied thereafter. 3. Income from Salary Income from salary includes monetary benefits received by an individual under an employer-employee relationship. It encompasses basic pay, allowances, perquisites, and benefits. Income is taxed as per applicable slabs under the Income Tax Act. 4. Capital Gains Capital gains are profits from...

  1. Rebate   Rebate refers to a reduction in the tax payable by an individual or entity. It is typically provided by the government as a measure to encourage specific actions or to ease the burden of taxes. Rebates are granted in several forms, such as direct reductions in the amount of tax due, or in the form of credits that reduce the taxable income. Types of Rebates: Income Tax Rebate: Provided on the tax payable by individuals. A common example is the rebate under section 87A of the Income Tax Act in India, which allows for a reduction in the tax liability for individuals with taxable income up to a specified limit. Rebate on Specific Expenses: Some rebates are granted for certain expenses like insurance premiums, education expenses, or interest payments. Importance of Rebates: Encourages savings and investment. Provides relief to individuals or businesses that may be struggling financially. A tool for the government to incentivize particular sectors or behaviors. Calcu...

In India, the rebate allowed in computing income tax is provided under the provisions of the Income Tax Act, 1961. This rebate helps reduce the tax liability of eligible taxpayers, thereby providing some relief in the payment of taxes. The most common form of rebate is under Section 87A, but there are other forms as well. Below is a detailed discussion of the rebate provisions under Indian taxation laws. 1. Rebate under Section 87A Section 87A of the Income Tax Act provides a rebate for individual taxpayers whose total income is below a certain threshold. The objective of this provision is to offer relief to lower-income earners. Eligibility for Rebate under Section 87A: The rebate under Section 87A is available only to individual taxpayers (both residents and non-residents) and Hindu Undivided Families (HUFs) . The total income of the taxpayer should be less than or equal to ₹5,00,000. The rebate is allowed only if the taxpayer's total income falls within this limit and is direct...

  Representative Assessee Under the Income Tax Act, 1961 A representative assessee is a person who is appointed by law to represent another person (such as a minor, a deceased individual, or someone who is mentally incapacitated) in matters related to income tax assessments. The concept is introduced to ensure that the tax obligations of the represented person are fulfilled, even if they are incapable of managing their tax affairs due to various reasons. The Income Tax Act, 1961, identifies certain circumstances under which a representative assessee is appointed. These situations are typically associated with the following categories: In the case of a minor, lunatic, or idiot : A guardian or a person legally authorized to act on behalf of the individual. In the case of a deceased person : The legal heir or representative of the deceased individual. In the case of a non-resident : A person who is appointed as the representative for tax purposes. In the case of a Hindu Undivided Fam...

  Income Tax Tribunal and National Tax Tribunal in India Introduction The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body established under the Income Tax Act, 1961. It is the final fact-finding authority on disputes related to income tax assessments, appeals, or revisions. The National Tax Tribunal (NTT), a now-abolished body, was conceived to handle disputes involving substantial questions of law under direct and indirect taxation laws. Income Tax Tribunal Structure and Jurisdiction: Composition: ITAT consists of judicial and accountant members who handle appeals against orders of Commissioner of Income Tax (Appeals). Jurisdiction: It deals with cases involving assessment, penalties, and procedural matters. Procedure: Filing of Appeals: Appeals to the ITAT must be filed within 60 days of receiving the order of the Commissioner (Appeals). Hearing: Both parties (taxpayer and income tax department) present their arguments, supported by evidence. Orders: The tribun...

 Assessing Officer and Jurisdiction Under Section 120 of the Income Tax Act, 1961 Assessing Officer (AO): The Assessing Officer (AO) is an income tax authority who is responsible for assessing the total income or loss of an individual, organization, or entity and determining their tax liability under the Income Tax Act, 1961. The AO plays a pivotal role in the collection of taxes, verification of returns, and compliance enforcement. Functions of an Assessing Officer: Assessment of Income : To ensure accurate computation of total income and tax liability. Scrutiny of Returns : Examines discrepancies or mismatches in income tax returns. Conducting Inquiries : Gathers evidence to ascertain true income details. Initiating Penalty Proceedings : Imposes penalties for non-compliance, fraud, or concealment of income. Issuing Notices : Sends notices for reassessment, inquiries, or recovery of taxes. Jurisdiction of Income Tax Authorities Under Section 120: Section 120 of the Income Tax Act,...

Determination of Residential Status of an Individual for Income Tax Purposes in India Introduction: Under Indian taxation laws, the residential status of an individual plays a crucial role in determining the scope of income subject to tax. The Income Tax Act, 1961, specifies the criteria for determining an individual's residential status, which can be categorized as Resident , Resident but Not Ordinarily Resident (RNOR) , or Non-Resident (NR) . 1. Categories of Residential Status Resident An individual is considered a resident in India if they meet any of the following conditions: Stayed in India for 182 days or more during the relevant financial year. Stayed in India for 60 days or more during the relevant financial year and for 365 days or more in the preceding four years . Resident but Not Ordinarily Resident (RNOR) A resident is classified as RNOR if: They were a non-resident in 9 out of the 10 preceding financial years , or They stayed in India for 729 days or less during t...