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 ...

Exemption from dividend distribution tax on buyback amount, the Authority held, is not on when the buyback scheme is a colourable device to avoid payment of distribution tax. The Authority was not ...

The Tribune, now published from Chandigarh, started publication on February 2, 1881, in Lahore (now in Pakistan). It was started by Sardar Dyal Singh Majithia, a public-spirited philanthropist, and is ...