Category: Article
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Section 319 of the Code of Criminal Procedure, 1973 (CrPC) empowers a criminal court to summon and proceed against any person, not initially named as an accused, who appears to have committed an offence based on evidence emerging during an inquiry or trial.
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The doctrine of mutuality is a common law principle that posits an entity cannot derive taxable income or provide taxable services to itself, as there is no distinct provider-recipient relationship.
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The principle of res judicata, derived from the Latin maxim res judicata pro veritate accipitur (a matter adjudged is taken as true), is a fundamental doctrine in civil law that prevents the re-litigation of issues already decided between the same parties.