What are the opening hours?

Monday 9am - 5pm Tuesday 9am - 5pm Wednesday 9am - 5pm Thursday 9am - 5pm Friday 9am - 5pm

Lex Koterie

Home
India
Delhi
Lex Koterie

Lex Koterie, a premier professional services firm, strives to add value to the business of its clien

25/06/2026

⚖️ Raise All Factual Grounds Before CIT(A) and ITAT — Don't Miss Your Opportunity!

Many taxpayers focus only on legal arguments during an appeal and overlook an equally important aspect—factual grounds.

🚨 A costly mistake in tax litigation!

The Commissioner of Income Tax (Appeals) [CIT(A)] and the Income Tax Appellate Tribunal (ITAT) are the most crucial forums for presenting and challenging facts relating to your case.

✅ Explain every disputed transaction in detail

✅ Submit all supporting documents, books of accounts, and evidence

✅ Clarify factual errors made by the Assessing Officer

✅ Raise every factual objection and alternative contention available

✅ Ensure all relevant records are placed on file

Why is this important?

📌 ITAT is the final fact-finding authority in income tax litigation.

📌 New factual disputes are difficult to raise at the High Court stage.

📌 High Courts generally deal with substantial questions of law, not disputed facts.

📌 Missing factual grounds at CIT(A) or ITAT may permanently weaken your case.

💡 Remember: Facts win cases before CIT(A) and ITAT; law wins cases before the High Court and Supreme Court.

A strong appeal begins with a complete presentation of facts.

Present every fact today to protect your rights tomorrow.

24/06/2026

🏠 Can a Father Legally Evict His Son or Daughter?

The answer depends on one crucial factor:

⚖️ Is the property Self-Acquired or Ancestral?

✅ Self-Acquired Property
If a father owns a property purchased from his own income or resources, he is generally the absolute owner. A son or daughter does not acquire ownership rights merely by birth and may be asked to vacate the property through due legal process.

✅ Ancestral Property
In ancestral property, children acquire rights by birth. A father cannot arbitrarily deny or extinguish the legal share of a son or daughter in such property.

📌 Key Legal Principles:
• Self-Acquired Property → Owner has complete control.
• Ancestral Property → Children have coparcenary rights.
• Daughters have equal rights in ancestral property after the Hindu Succession (Amendment) Act, 2005.
• Senior citizens can seek protection under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007.

🔍 Before claiming a right or seeking eviction, always determine the nature of the property.

23/06/2026

⚖️ Don't Wait for the Appeal Stage — Defend Your Case During Assessment!
Many taxpayers make the mistake of providing incomplete replies during assessment proceedings, assuming they can explain everything later in appeal.

🚨 Big Mistake!

The assessment stage is your first and most important opportunity to present your case before the Income Tax Department.

✅ File detailed objections to every allegation in the Show Cause Notice (SCN)

✅ Submit all supporting documents and evidence

✅ Cite relevant provisions, circulars, and judicial precedents

✅ Create a complete record of facts and legal arguments

Why is this important?

📌 Strong objections can prevent unnecessary tax additions.

📌 Appellate authorities often rely on the assessment record.

📌 Missing facts or evidence may weaken your case in appeal.

📌 A well-documented response increases your chances of success at every stage of litigation.

💡 Remember: The foundation of a successful tax appeal is laid during the assessment proceedings itself.

Respond smartly today to avoid costly litigation tomorrow.

22/06/2026

™️ A Trademark is the Heart of Your Business ❤️

Your trademark is more than just a name or logo—it is your business's identity, reputation, and goodwill.

✅ Builds customer trust
✅ Protects your brand from copycats
✅ Increases business value
✅ Strengthens marketing efforts
✅ Creates long-term customer loyalty

Remember: Machinery, inventory, and offices can be replaced, but the goodwill attached to a trademark is priceless.

Protect your trademark today. Protect your business tomorrow.

21/06/2026

⚖️ Conditions for a Valid Hindu Marriage | Hindu Marriage Act, 1955

Marriage under Hindu law is not just a social ceremony—it must fulfill certain legal requirements to be valid.

✅ Neither party should have a living spouse.

✅ Both parties must be of sound mind and capable of giving valid consent.

✅ Minimum age:
• Groom – 21 years
• Bride – 18 years

✅ The parties should not be within prohibited degrees of relationship unless permitted by custom.

✅ The parties should not be Sapindas of each other unless a valid custom allows it.

❗Violation of these conditions may render the marriage void or voidable under the law.

📖 Section 5 of the Hindu Marriage Act, 1955 lays down these essential conditions to ensure a legally valid marriage.

Know Your Rights. Know the Law.

20/06/2026

⚖️ What is an Injunction?

An Injunction is a Court Order that either:

✅ Stops a person from doing an illegal act, or
✅ Directs a person to perform a legal obligation.

🔹 It is one of the most powerful remedies in civil law because it helps prevent harm before it becomes irreversible.

🏠 Example:

Your neighbor starts constructing a wall on your land.

Instead of waiting for the construction to be completed, you can approach the Court and seek an Injunction Order to immediately stop the illegal construction.

📌 Types of Injunctions:

✔️ Temporary Injunction – Granted during the pendency of a case.
✔️ Permanent Injunction – Granted by final judgment.
✔️ Mandatory Injunction – Directs a person to do something.
✔️ Prohibitory Injunction – Restrains a person from doing something.

🔑 Why is it Important?

✅ Protects Property Rights
✅ Prevents Illegal Construction
✅ Stops Trademark Infringement
✅ Preserves Status Quo
✅ Prevents Irreparable Loss

💡 Remember: Prevention is better than compensation. An Injunction can protect your rights before the damage is done.

⚖️ Know Your Rights. Protect Your Rights.

19/06/2026

🚨 Reverse Charge Mechanism (RCM) Under GST – Who Pays the Tax? 🚨

Did you know that under GST, the supplier is not always responsible for paying tax?

Under the Reverse Charge Mechanism (RCM), the liability to pay GST shifts from the supplier to the recipient of goods or services.

Key Highlights:

✅ Applicable to notified goods and services under GST

✅ Common examples:
• Legal Services by Advocates
• Goods Transport Agency (GTA) Services
• Director's Services to a Company
• Sponsorship Services

✅ GST under RCM must be paid through the Electronic Cash Ledger

✅ Input Tax Credit (ITC) can be claimed, subject to eligibility

Example:

💼 Legal Fee: ₹1,00,000

💰 GST @18%: ₹18,000

⚖️ Advocate receives ₹1,00,000

🏢 Business Entity pays ₹18,000 GST under RCM and may claim ITC

Why is RCM Important?

RCM ensures better tax compliance and places the responsibility of tax payment on specified recipients instead of suppliers.

📌 Understanding RCM is crucial for businesses, professionals, and GST practitioners to avoid penalties and ensure proper compliance.

17/06/2026

📜 WHAT IS PROBATE?

A Will alone may not always be enough to transfer property after a person's death. In many cases, the executor must obtain Probate—a court-certified approval confirming that the Will is genuine and legally valid.

⚖️ Why is Probate Important?
✅ Confirms authenticity of the Will
✅ Gives legal authority to the Executor
✅ Helps transfer property, bank accounts & investments
✅ Prevents future family disputes
✅ Protects beneficiaries' rights

📑 Who Can Apply?
Only the Executor named in the Will can seek Probate from the competent court.

🚨 Did You Know?
A registered Will does not automatically guarantee its validity. Courts may still examine witnesses and surrounding circumstances before granting Probate.

🔍 Probate ensures that the final wishes of a deceased person are respected and legally enforced.

15/06/2026

What is a Curative Petition?

Did you know that even after a Review Petition is dismissed, there is one final remedy available before the Supreme Court?

A Curative Petition is the last judicial safeguard against a grave miscarriage of justice. It allows the Supreme Court to reconsider its own final judgment in exceptional circumstances such as:

✅ Violation of natural justice
✅ Judicial bias affecting the decision
✅ Serious procedural errors causing injustice

📌 Introduced by the Supreme Court in Rupa Ashok Hurra v. Ashok Hurra (2002).

🔹 Filed only after a Review Petition is rejected.
🔹 Entertained only in rare and exceptional cases.
🔹 Aims to ensure that justice prevails even after the judicial process appears to have concluded.

"Justice must not only be done but must also be seen to be done."

13/06/2026

Supreme Court: Homemakers Are "Nation Builders"

In a landmark judgment, the Supreme Court of India has recognized the invaluable contribution of homemakers to society and held that their unpaid domestic work deserves legal recognition.

✅ Homemakers are not merely dependents—they are "Nation Builders."

✅ The Court introduced a new compensation head: "Loss of Domestic Care."

✅ A minimum value of ₹30,000 per month has been assigned to the services rendered by a homemaker in motor accident compensation cases.

✅ The amount will increase by 10% every three years to account for inflation.

This judgment is a significant step towards recognizing the economic value of unpaid domestic work and advancing gender justice in India.

🏠 Raising children, caring for family members, managing households, and providing emotional support are not invisible contributions—they are invaluable services that sustain society.

Address

Delhi High Court
Delhi
110003

Opening Hours

Monday	9am - 5pm
Tuesday	9am - 5pm
Wednesday	9am - 5pm
Thursday	9am - 5pm
Friday	9am - 5pm

Telephone

+919999686690

Website

http://www.lexkoterie.com/

Alerts

Be the first to know and let us send you an email when Lex Koterie posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Practice

Send a message to Lex Koterie:

Shortcuts

Address
Telephone
Opening Hours
Alerts
Contact The Practice
Claim ownership or report listing

Want your practice to be the top-listed Law Practice in Delhi?