Month: January 2025
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Motive, Preparation and Previous or Subsequent Conduct (S. 6 BSA)
Law and You >Procedural Laws > Bharatiya Sakshya Adhiniyam, 2023 > Part II > Motive, Preparation and Previous or Subsequent Conduct (S. 6 BSA) Facts and proof are the two things that combine to form evidence, which the court may or may not accept as showing the merit or otherwise of a party’s case. Where…
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Facts Which are Occasions, Cause, Effect or Opportunity (S. 5 BSA)
Law and You >Procedural Laws > Bharatiya Sakshya Adhiniyam, 2023 > Part II > Motive, Facts Which are Occasions, Cause, Effect or Opportunity (S. 5 BSA) Section 4 and the succeeding sections of the Bharatiya Sakshya Adhiniyam, 2023 embody the rule of admission of evidence relating to what is commonly known as res gestae. Section…
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Inter-state and Intra-State Supply
The concept of supply under GST ensures comprehensive taxation of all economic activities. It captures a wide range of transactions to simplify and unify the indirect tax system while reducing the cascading effect of taxes. Proper classification of supplies and understanding the rules governing taxable events, place of supply, and tax rates is critical for…
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Res Gestae (S.4 BSA)
Law and You >Procedural Laws > Bharatiya Sakshya Adhiniyam, 2023 > Part II > Res Gestae (S.4 BSA) According to Section 3 of the Bharatiya Sakshya Adhiniyam, 2023 (BSA), evidence may be given in any suit or proceedings of the existence or non-existence of every fact in issue and of such other facts as are…
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Conclusive Proof under the BSA, 2023
Law and You >Procedural Laws > Bharatiya Sakshya Adhiniyam, 2023 > Part I > Conclusive Proof under the BSA, 2023 The Bharatiya Sakshya Adhiniyam, 2023, serves as the cornerstone of evidentiary law in India. One of its most significant and unique aspects is the concept of conclusive proof, which operates as a rule of evidence…