Law Relating to Civil Procedure Code with FAQs – Laws | Practices | Court Procedures
- Other Laws|Blog|
- 17 Min Read
- By Taxmann
- |
- Last Updated on 8 March, 2024
Table of Contents
- Introduction
- Judgement, Decree and Order
- Stay of Suit (Doctrine of Res Sub Judice)
- Res Judicata
- Place of Suing (Territorial)
- Institution of Suit
- Important Stages in Proceedings of a Suit
- Delivery of Summons by Court
- Discovery and Interrogatories and Production of Documents
- Appeals
- Reference, Review and Revision
- Summary Proceedings/Procedure
- Powers of Civil Courts and their Exercise by Tribunals
- Suits by or Against a Corporation
- Commercial Courts Act, 2015
- Frequently Asked Questions
Check out Taxmann's Jurisprudence Interpretation & General Laws (JIGL) | SUCCESS BOOSTER which provides chapter-wise summaries, past year questions (including the Dec. 2023 Exam), scoring questions, and case-based MCQs for efficient exam preparation. It emphasises on clarity with simple language and highlights important scoring words/questions for better understanding. Designed for one-day revision, it aims to guide readers to exam success. CS-Executive | New Syllabus | June 2024 Exams
1. Introduction
The Civil Procedure Code consolidates and amends the law relating to the procedure of the Courts of Civil jurisdiction. The Code does not affect any special or local laws nor does it supersede any special jurisdiction or power conferred or any special form of procedure prescribed by or under any other law for the time being in force.
2. Judgement, Decree and Order
“Judgement” | As defined in Section 2(9) of the CPC means the statement given by the Judge of the grounds of a decree or order. Thus, a judgement must set out the grounds and reasons for the Judge to have arrived at the decision. |
“Decree” | Decree is defined in Section 2(2) of the Code as:
a) the formal expression of an adjudication which, so far as regards the Court expressing it; b) conclusively; c) determines the rights of the parties; d) with regard to all or any of the matters in controversy; e) in the suit and may be either preliminary or final. |
“Order” | As set out in Section 2(14) of the Code means the formal expression of any decision of a Civil Court which is not a decree. |
3. Stay of Suit (Doctrine of Res Sub Judice)
Section 10 CPC, 1908 provides that NO Court shall proceed with the trial of any suit in which the matter in issue is also directly and substantially in issue in a previously instituted suit between the same parties or between parties under whom they or any of them claim, litigating under the same title. To prevent Courts of concurrent jurisdiction from simultaneously trying two parallel suits in respect of same matter in issue.
4. Res Judicata
Section 11 of the Civil Procedure Code deals with the doctrine of Res Judicata. According to this provision of no Court shall try any suit or issue in which the matter has been directly and substantially in issue in a former suit (i.e., suit previously decided) either between the same parties, or between parties under whom they or any of them claim, litigating under the same title in a Court competent to try such subsequent suit or the suit in which such issue has been subsequently raised and finally decided by such Court.
5. Place of Suing (Territorial)
Section 15 lays down that every suit shall be instituted in the Court of the lowest grade competent to try it.
6. Institution of Suit
Suit ordinarily is a civil action started by presenting a plaint in duplicate to the Court containing concise statement of the material facts, on which the party pleading relies for his claim or defence. The main essentials of the suit are:
- The opposing parties
- The cause of action
- The Subject matter of suit
- The Relief claimed
7. Important Stages in Proceedings of a Suit
- Presentation of Suit
- Service of Summons
- Filling of Written statement, Set-off and Counter claims
- Appearances of parties
- Examination of parties
- Framing of issues
- Hearings
- Judgement
8. Delivery of Summons by Court
When the suit has been duly instituted, the Court issues an order (known as summons) to the defendant to appear and answer the claim and to file the written statement of his defence if any within a period of 30 days from the date of service of summons.
9. Discovery and Interrogatories and Production of Documents
Discovery by Interrogations | Any party to a suit, by leave of the Court, may deliver interrogatories in writing for the examination of the opposite parties. |
Discovery by Documents | All documents relating to the matters in issue in the possession or power of any adversary can be inspected by means of discovery by documents. |
Admission by Parties | Admission means that one party accepts the case of the other party in whole or in part to be true. |
10. Appeals
Right of appeal is not a natural or inherent right attached to litigation. Such a right is given by the statute or by rules having the force of statute.
There are four kinds of appeals provided under the Civil Procedure Code:
- Appeals from original decrees
- Second appeal
- Appeal from orders
- Appeals to the Supreme Court
11. Reference, Review and Revision
Reference to High Court | Subject to such conditions as may be prescribed, at any time before judgement a court in which a suit has been instituted may state a case and refer the same for opinion of the High Court and the High Court may make such order thereon as it thinks fit. |
Review | The right of review has been conferred by Section 114 and Order 47 Rule 1 of the Code. It provides that any person considering himself aggrieved by a decree or order may apply for a review of judgement to the court which passed the decree or made the order. |
Revision | Sec. 115 deals with revision. The HC may call for the record of any case which has been decided by any Court subordinate to such High Court. |
12. Summary Proceedings/Procedure
A trail in summary way is a trial in which issues are to be resolved quickly by applying the speedy procedure. It facilitates the parties to seek justice for minor offenses in a shorter time.
13. Powers of Civil Courts and their Exercise by Tribunals
Tribunals are quasi-judicial authorities established by law. Generally, they are established for speedy disposal of cases and possesses expertise on certain subject matters. These tribunals are empowered with certain powers of Civil Procedure in order to effectively discharge the functions assigned to them.
14. Suits by or Against a Corporation
In suits by or against a corporation, any pleading may be signed and verified on behalf of the corporation, by the secretary or by any director or other principal officer of the corporation who is able to depose to the facts of the case.
15. Commercial Courts Act, 2015
Commercial Courts According to Section 3 of the Act, the State Government may with the consultation of respective High Court constitute the constitute Commercial Courts at District level, as it may deem necessary for the purpose of exercising the jurisdiction and powers conferred on those Courts under this Act.
Jurisdiction: According to Section 6 of the Act, the Commercial Court shall have jurisdiction to try all suits and applications relating to a commercial dispute of a Specified Value arising out of the entire territory of the State over which it has been vested territorial jurisdiction by State Government with the assistance of concerned High Court.
16. Frequently Asked Questions
16.1 Aim and Scope of Civil Procedure Code, 1908 [C.P.C.]
FAQ 1. Where a general statute and a specific statute relating to the same subject matter cannot be reconciled, which law shall prevail?
The special or specific statute will prevail.
FAQ 2. What is the difference between Decree and Order?
Basis | Decree | Order |
Conclusiveness | Decrees adjudicates & conclusively determines the rights of parties. | Order may or may not finally determine any rights. |
Appeals | A decree is always appealable unless prohibited by law. | Order is not appealable. (In some cases, it is allowed). |
Second Appeals | Second appeal is sometimes allowed by the court. | No second appeal is allowed in any case even Appealable Orders. [Sec. 104(2)] |
Nature | Decree may be preliminary or final. | Order is always final. |
Number | In general, there can be only be 1 decree or at the most 1 preliminary and 1 final decree in a suit. | There can be any numbers of the orders in suit. |
FAQ 3. How ‘Decree’ is defined under Section 2(2) of the Civil Procedure Code, 1908 and what are the essentials of a Decree?
“Decree” is defined in Section 2(2) of the Civil Procedure Code, 1908 as:
- the formal expression of an adjudication which, so far as regards the Court expressing it;
- Conclusively;
- determines the rights of the parties;
- with regard to all or any of the matters in controversy;
- in the suit and may be either preliminary (i.e., when further proceedings have to be taken before disposal of the suit) or final.
But decree does not include:
- any adjudication from which an appeal lies as an appeal from an Order, or
- any order of dismissal for default.
Essentials of a decree are:
- There must be formal expression of adjudication
- There must be a conclusive determination of the rights of parties.
- The determination must be with regard to matters in controversy.
- The adjudication should have been given in the suit.
Cause of actions under Code of Civil Procedure, 1908.
- “Cause of action” means every fact that it would be necessary for the plaintiff to prove in order to support his right to the judgement of the Court.
- Under Order 2, Rule 2, of the Civil Procedure Code it means all the essential facts constituting the rights and its infringement.
- It means every fact which will be necessary for the plaintiff to prove, if traversed, in order to support his right to the judgement.
FAQ 4. What are the cause of actions under Code of Civil Procedure, 1908?
- “Cause of action” means every fact that it would be necessary for the plaintiff to prove in order to support his right to the judgement of the Court.
- Under Order 2, Rule 2, of the Civil Procedure Code it means all the essential facts constituting the rights and its infringement.
- It means every fact which will be necessary for the plaintiff to prove, if traversed, in order to support his right to the judgement.
FAQ 5. What is Judgement?
- “Judgement” as defined in Section 2(9) of the Civil Procedure Code means the statement given by the Judge of the grounds of a decree or order.
- Thus, a judgement must set out the grounds and reasons for the Judge to have arrived at the decision.
- In other words, a “judgement” is the decision of a Court of justice upon the respective rights and claims of the parties to an action in a suit submitted to it for determination (State of Tamilnadu v. S. Thangaval).
16.2 Stay of Suit (Doctrine of Res Sub Judice)
FAQ 6. What are the provision of Civil Procedure Code, 1908 which prevents multiplicity of suits in respect of same cause of action?
- Section 10 CPC, 1908 provides that NO Court shall proceed with the trial of any suit in which the matter in issue is also directly and substantially in issue in a previously instituted suit between the same parties or between parties under whom they or any of them claim, litigating under the same title.
- where such suit is pending in the same or any other Court in India having jurisdiction to grant the relief claimed, or in any Court beyond the limits of India established or continued by the Central Government and having like jurisdiction, or before the Supreme Court.
- Doctrine of Res Sub Judice restricts or bar under Section 10 of the CPC.
- However, the pendency of a suit in a foreign court does not preclude the Courts in India from trying a suit founded on the same cause of action.
- To prevent Courts of concurrent jurisdiction from simultaneously trying two parallel suits in respect of same matter in issue, Section 10 is enacted.
- The purpose is also to avoid conflict of decision. It is really intended to give effect to the rule of res judicata. The institution of second suit is not barred by Sec. 10.
- It merely says that the trial cannot be proceeded with.
FAQ 7. A filed a suit for partition of some property against C & D in a Civil Court at Rampur on 1.1.2018. C & D also filed a suit against A for partition on the same property of 1.7.2018 in the district Court at Shyampur. C & D then made a prayer before the Civil Court at Rampur, that proceeding in that Court can be stayed because it is the Court of lower jurisdiction than the district Court at Shyampur. Will the Court accept their prayer?
As per Section 10 of the Civil Procedure Code, 1908, if suit is pending in one Court, then other Court cannot take such suit in which matter is same. The doctrine of res sub-judice is applicable in this case. The proceedings of the subsequently instituted suit are to be stayed, irrespective of the fact that the Court in which the suit is instituted subsequently is of higher or lower jurisdiction than the Court in which the previous suit is pending. Therefore, the Court at Rampur will not accept the prayer of C & D.
FAQ 8. A suit was instituted by a company dealing in cosmetics alleging infringement by another company by using a trade name and selling the same in wrappers and cartons of identical design and colour used by the plaintiff company. A subsequent suit was instituted in different Court by the defendant company against the plaintiff company with the same allegation. Whether the subsequent suit will be allowed to continue. Give reasons with case law.
As per Section 10 of the Civil Procedure Code, 1908, if suit is pending in one Court, then other Court cannot take such suit in which matter is same. The doctrine of res sub judice is applicable in this case. In given case, the parties are same in both suits and subject matter of both suits is also same, the second suit would be barred by application of principal of res sub-judice as per Section 10. Thus, subsequent suit will not be allowed to be continued.
16.3 Res Judicata
FAQ 9. Whether in case of consent and compromise decree in between parties, principle of Res Judicata shall apply? Discuss.
- A consent or compromise decree is not a decision by Court.
- It is an acceptance of something to which the parties had agreed. The Court does not decide anything. The compromise decree merely has the seat of the Court on the agreement of the parties.
- As such, the principle of res judicata does not generally apply to a consent or compromise decree.
- But when the court on the facts proved comes to a conclusion that the parties intended that the consent decree should have the effect of deciding the question finally, the principle of res judicata may apply to it.
- Section 11 of the Code of Civil Procedure, 1908 deals with the doctrine of Res Judicata. The doctrine underlines the general principle that no one shall be twice vexed for the same cause, however, it does not apply in case of Consent and Compromise between parties, but depends on the Court, subject to the facts of the case.
FAQ 10. What is the difference between rule of res judicata and res subjudice?
- The Rule of:
-
- Res Sub Judice relates to a matter which is pending judicial enquiry while
- Res Judicata relates to a matter adjudicated upon or a matter on which judgement has been pronounced.
- The Rule of Res Sub Judice bars the trial of a suit in which the matter directly or substantially is pending adjudication in a previous suit,
The Rule of Res judicata bars the trial of a suit of an issue in which the matter directly and substantially in issue has already been adjudicated upon in a previous suit between the same parties under the same title. - Res Judicata arises out of considerations of public policy viz., that there should be an end to litigation on the same matter.
- Res-Judicata presumes conclusively the truth of the former decision and ousts the jurisdiction of the Court to try the case.
- It is however essential that the matter directly and substantially in issue must be the same as in the former suit and not matters collaterally or incidentally in issue.
FAQ 11. What is the doctrine of res judicata under section 11 of the Code of Civil Procedure, 1908?
- Section 11 of the Civil Procedure Code deals with the doctrine of Res Judicata.
- According to this provision of no Court shall try any suit or issue in which the matter has been directly and substantially in issue in a former suit (i.e., suit previously decided) either between the same parties, or between parties under whom they or any of them claim,
- litigating under the same title in a Court competent to try such subsequent suit or the suit in which such issue has been subsequently raised a finally decided by such Court.
- It is a pragmatic principle accepted and provided in law that there must be a limit or end to litigation on the same issues.
FAQ 12. Amar files a suit against Binod for enhancement of rent. The Court dismisses the suit holding that the rent is already too high. Binod now files a suit against Amar for reduction of rent and pleads that the previous decision that the rent is excessive will operate as res judicata. Is the plea valid?
- The doctrine of res judicata is contained in Section 11 which provides that, no Court shall try any suit in which the matter is same in a previously decided suit and has been heard and finally decided by Court.
- In this case, the issue whether or not the rent was excess was not raised by a party and was not denied or admitted expressly or by implication by the other party in the previous suit. Thus, this matter was only incidentally and collaterally in issue and this decision on this issue will not operate as res judicata.
16.4 Place of Suing (Territorial)
FAQ 13. What are the limitations under Civil Procedure Code that every suit shall be instituted in a court within the local limit of whose jurisdiction the Defendant actually resides or carries on business?
The provisions relating to limitation are explained as under:
Section 15 Court in which suits to be institute: Every suit shall be instituted in the Court of the lowest grade competent to try it.
Section 16 Suits to be instituted where subject-matter situate: Subject to the pecuniary or other limitations prescribed by any law, suits:
- for the recovery of immovable property with or without rent or profits,
- for the partition of immovable property,
- for foreclosure, sale or redemption in the case of a mortgage of or charge upon immovable property,
- for the determination of any other right to or interest in immovable property,
- for compensation for wrong to immovable property,
- for the recovery of Movableproperty actually under distraint or attachment, shall be instituted in the Court within the local limits of whose jurisdiction the property is situate.
However, a suit to obtain relief respecting, or compensation for wrong to, immovable property held by or on behalf of the defendant may, where the relief sought can be entirely obtained through his personal obedience, be instituted either in the Court within the local limits of whose jurisdiction the property is situate, or in the Court within the local limits of whose jurisdiction the defendant actually and voluntarily resides, or carries on business, or personally works for gain.
Section 17 Suits for immovable property situate within jurisdiction of different Courts: Where a suit is to obtain relief respecting, or compensation for wrong to, immovable property situate within the jurisdiction of different Courts, the suit may be instituted in any Court within the local limits of whose jurisdiction any portion of the property is situate: However, in respect of the value of the subject-matter of the suit, the entire claim is cognizable by such Court.
Section 18 Place of Institution of suit where local limits of jurisdiction of Courts are uncertain: Where it is alleged to be uncertain within the local limits of the jurisdiction of which of 2 or more Courts, any immovable property is situate, any one of those Courts may, if satisfied that there is ground for the alleged uncertainty, record a statement to that effect and thereupon proceed to entertain and dispose of any suit relating to that property, and its decree in the suit shall have the same effect as if the property were situate within the local limits of its jurisdiction: However, that the suit is one with respect to which the Court is competent as regards the nature and value of the suit to exercise jurisdiction. Where a statement has not been recorded under section 18(1), and an objection is taken before an Appellate or Revisional Court that a decree or order in a suit relating to such property was made by a Court not having jurisdiction where the property is situate, the Appellate or Revisional Court shall not allow the objection unless in its opinion there was, at the time of the institution of the suit, no reasonable ground for uncertainty as to the court having jurisdiction with respect thereto and there has been a consequent failure of justice.
Section 19 Suits for compensation for wrongs to person or movables: a suit is for compensation for wrong done to the person or to movable property, if the wrong was done within the local limits of the jurisdiction of one Court and the defendant resides, or carries on business, or personally works for gain, within the local limits of the jurisdiction of another Court, the suit may be instituted at the option of the plaintiff in either of the said Courts.
FAQ 14. What are the provisions relating to place of suing under section 16 of the Code of Civil Procedure, 1908?
According to section 16 of the Code of Civil Procedure, 1908, subject to the pecuniary or other limitations prescribed by any law, the following suits (relating to property) shall be instituted in the Court within the local limits of whose jurisdiction the property is situated:
- for recovery of immovable property with or without rent or profits;
- for partition of immovable property;
- for foreclosure, sale or redemption in the case of a mortgage of or charge upon immovable property;
- for the determination of any other right to or interest in immovable property;
- for compensation for wrong to immovable property;
- for the recovery of movable property actually under distraint orattachment.
Further, it has been provided by a proviso that where relief could be obtained through personal obedience of the defendant such suit to obtain relief for compensation or respecting immovable property can be instituted either in a local Court within whose local limits of jurisdiction the property is situated or in the Court within whose local limits of jurisdiction the defendant voluntarily resides or carries on business or personally works for gain.
FAQ 15. Which are the cases relating to property that can be instituted under Section 16 of Civil Procedure Code, 1908?
According to Section 16 of the Civil Procedure Code, 1908 subject to the pecuniary or other limitations prescribed by any law, the following suits (relating to property) shall be instituted in the Court within the local limits of whose jurisdiction the property is situated:
- for recovery of immovable property with or without rent or profits;
- for partition of immovable property;
- for foreclosure, sale or redemption in the case of a mortgage of or charge upon immovable property;
- for the determination of any other right to or interest in immovable property;
- for compensation for wrong to immovable property;
- for the recovery of movable property actually under distraint or attachment.
It has also been provided by a proviso that where relief could be obtained through personal obedience of the defendant such suit to obtain relief for compensation or respecting immovable property can be instituted either in a local Court within whose local limits of jurisdiction the property is situated or in the Court within whose local limits of jurisdiction the defendant voluntarily resides or carries on business or personally works for gain. According to the Explanation, “property” means property situated in India.
FAQ 16. A who resides at Delhi entered into a contract with B at Mumbai for supply of certain goods at Kolkata where B resides and carries on business. At the time of entering into contract, it was agreed upon between A and B that in case of any dispute regarding payment or delivery of goods arises, the suit will be filed only in Bangalore Court. B failed to make payment of goods. A filed a suit at Bangalore for recovery of money. B alleges that Bangalore Court has no jurisdiction to decide the suit. Is the plea of B maintainable?
As per Section 19 of the Civil Procedure Code, 1908, where a suit is for compensation for wrong done to the person or to movable property, the suit may be instituted at the option of the plaintiff in either of the following Courts.
- In jurisdiction of Court where the wrong was done.
- In jurisdiction of Court where the defendant resides, or carries on business, or personally works for gain.
Accordingly, the suit filed in the Bangalore Court will be dismissed on account of jurisdiction.
The suit ought to have been filed in Court of:
- Mumbai where the cause of action arisen or
Kolkata where the defendant resides and carries on business.
FAQ 17. Ajeet resides at Bhopal, Baljeet at Indore and Charanjeet at Lucknow. Ajeet, Baljeet and Charanjeet being together at Kolkata, Baljeet and Charanjeet make a joint promissory note payable on demand and deliver it to Ajeet. Where can Ajeet sue Baljeet and Charanjeet for the amount of the promissory note?
As per Section 20 of the Civil Procedure Code, 1908, subject to provision of Sections 15 to 19:
- Every suit shall be instituted in Court within the local limits of whose jurisdiction the defendant actually and voluntarily resides, or carries on business, or personally works for gain.
- If there are more than one defendant suit shall be instituted in Court within the local limits of whose jurisdiction any of the defendants, at the time of the commencement of the suit actually and voluntarily resides, or carries on business, or personally works for gain. However, in such case the leave of the Court has to be taken or the defendants who do not reside, or carry-on business, or personally work for gain, acquiesce in such institution.
- Suit can also be instituted where the cause of action, wholly or in part, arises.
Thus,
- Ajeet can file that suit at Indore where one of the defendants, i.e., Baljeet resides. Buthe can do so either with the consent express or implied, of the other defendant Charanjeet, or with the prior permission of the Court.
- Ajeet can file the suit a Lucknow where one of the defendants, i.e., Charanjeet resides,but either with the express or implied consent of Baljeet, or with the prior permission of the Court.
Ajeet can file a suit at Kolkata, where the cause of action arisen i.e., the place where the joint promissory note was delivered by Baljeet and Charanjeet to Ajeet.
16.5 Set-off, Counter-claim and Equitable Set-off
FAQ 18. What is the difference between Set-off and Equitable Set-off?
Set-off |
Equitable Set-off |
Principal of set-off is applied in case of ascertained sum of money. | Principal of Equitable set-off is applied in case of un-ascertained sum of money. |
Claim of set-off need not originated from the same transaction. | Claim of Equitable set-off must origination from the same transaction. |
Legal set off can be claimed as a right by the defendant and the court is bound to adjudicate upon the claim. | Equitable set off cannot be claimed as a right but by court’s discretion. |
Court fee must be paid on set off amount. | No court fee is required. |
The amount claimed must not be time barred. | Principal of equitable set-off may be applied even in case of time barred amounts. |
FAQ 19. What is the difference between Legal set-off and Equitable Set-off?
Legal set-off |
Equitable Set-off |
Sum must be ascertained. | Sum need not be ascertained. |
Claim need not originate from the same transaction. | Claim must origination from the same transaction. |
Legal set off can be claimed as a right by the defendant and the court is bound to adjudicate upon the claim. | Equitable set off cannot be claimed as a right but by court’s discretion. |
Court fee must be paid on set off amount. | No court fee is required. |
The amount must not be time barred. | The amount may be time barred. However, if the defendant’s claim is time barred, he can claim only as much amount as is given in the plaintiff’s claim. |
FAQ 20. What is Temporary injunction under the Code of Civil Procedure, 1908? Under what circumstances can it be granted?
Temporary injunction – The Court may grant temporary injunction to restrain any such act or make such other order for the purpose of staying and preventing the wasting, damaging, alienation or sale or removal or disposition of the property or dispossession of the plaintiff, or otherwise causing injury to the plaintiff in relation to any property in dispute in the suit, where it is proved by affidavit or otherwise:
- that any property in dispute in a suit is in danger of being wasted, damaged or alienated by any party to the suit, or wrongfully sold in execution of a decree, or
- that the defendant threatens, or intends to remove or dispose of his property with a view to defrauding his creditors, or
- that the defendant threatens to dispossess the plaintiff or otherwise cause injury to the plaintiff in relation to any property in dispute in the suit.
It would be necessary for the plaintiff to satisfy the Court that substantial and irreparable harm or injury would be suffered by him if such temporary injunction (till the disposal of the suit) is not granted and that such loss or damage or harm cannot be compensated by damages.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied