The contention of the tax-payers that service of orders, notices, etc. through ‘speed post' does not constitute a valid service received mixed response for the judiciary. Nonetheless in certain cases the contention of the tax-payer received judicial endorsement compelling the Parliament to...

In a recent decision and the first of its kind in the context of levy of service tax under the ‘negative list regime', the Delhi High Court in ‘Delhi Chit Fund Association v. Union of India' has declared as invalid the levy of service tax on ‘services in relation to chit-fund'. While such...

Optimized handling of external debt scenario is always a priority issue for any government at any time. While developmental concerns require foreign aid, at the same time it is always important to keep a tab on the level of borrowings. The extreme external debt situation which India faced in...

Succession implies the act of succeeding or following, as of events, objects, places in a series. In the eyes of law however, it holds a different and particular meaning. It implies the transmission or passing of rights from one to another. In every system of law provision has to be made for a...

We examine how women’s employment leads to household technology adoption in the context of mid-century United States. Using World War II factories and male casualty rates to instrument for female labor demand, we find that the rise in women’s labor force participation between 1940 and 1950...

Societal norms about gender roles contribute to the economic disadvantages facing women in many developing countries. This paper evaluates an intervention aimed at eroding support for restrictive gender norms, specifically a multi-year school-based intervention in Haryana, India, that engaged...