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Understanding Section 65B of the Indian Evidence Act

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The Indian Evidence Act, 1872 was amended in 2000 to include electronic records as valid evidence in court. Section 65B is the key provision that governs how digital data, computer outputs, and electronic communications can be used during legal proceedings. It ensures that digital documents and electronic files are treated as “documents” under the law, provided they meet specific requirements. This helps courts rely on authentic digital evidence without the need for physical devices. As discussed in MCO Legals’ publication Admissibility of Electronic Records in Indian Evidence Act, 1872 , Section 65B lays down the foundation for admissibility of electronic evidence and protects the integrity of such data in litigation. Purpose, Benefits, and Application of Section 65B Purpose To provide legal recognition to electronic records. To prevent tampering or manipulation of digital evidence. To align evidence law with technological advances. To ensure fairness and reliability in di...

Distinguishing Financial Debt from Operational Debt Under the IBC Framework

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The Insolvency and Bankruptcy Code, 2016 (IBC), segments debt into two distinct categories: Financial Debt and Operational Debt . This classification determines the rights, roles, and remedies available to creditors within the Corporate Insolvency Resolution Process (CIRP). A recent judgment by the Supreme Court of India in Global Credit Capital Limited vs. Sach Marketing Pvt. Ltd. , 2024 SCC OnLine SC 649, addresses this critical classification, offering clarity on how certain transactions—such as a security deposit under a service agreement—may be treated under the IBC. The case underscores a foundational principle in insolvency law: it is not the label but the substance of the transaction that dictates its legal nature . Brief Factual Matrix One Mount Shivalik Industries Limited (Corporate Debtor, or CD) entered into a Sales Promoter Agreement with Sach Marketing Pvt. Ltd. (Sach). As part of this agreement, Sach deposited a security amount with the CD, with the understanding tha...

Understanding the Indian Contract Act, 1872

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 The Indian Contract Act, 1872, forms the foundation of contract law in India. Enacted during the British colonial era, it codified and structured how agreements are created, interpreted, and enforced. Even over 150 years later, its significance continues to guide commercial and personal agreements across the country. This article delves into the origins, core features, and modern-day relevance of the Indian Contract Act, while also examining its strengths and limitations through a legal lens. What is a Contract? At its essence, a contract is an agreement enforceable by law. Under Section 2(h) of the Indian Contract Act, “An agreement enforceable by law is a contract.” This definition incorporates two vital elements: agreement (i.e., offer and acceptance) and legal enforceability . The distinction between an agreement and a contract is central to the Act. While all contracts are agreements, not all agreements are contracts. Historical Background of the Indian Contract Act,...

Domestic Arbitration in India: Strengthening Dispute Resolution in 2025

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 In 2025, domestic arbitration continues to grow as a preferred method of dispute resolution across India’s commercial and legal ecosystems. With court dockets overflowing and judicial delays persisting, businesses, institutions, and professionals are increasingly turning to arbitration to resolve disputes efficiently and privately. Whether it’s in Delhi, Mumbai, or Kolkata, the demand for structured, enforceable, and time-bound arbitration is on the rise—prompting clients to seek guidance from credible arbitration firms in major metros. This article explores the evolving legal and practical landscape of domestic arbitration in India today, while also offering context on how the system functions in key legal hubs including Delhi , Mumbai , and Kolkata . Why Domestic Arbitration Matters in India’s Legal Framework The Arbitration and Conciliation Act, 1996 (as amended), has long provided the legal architecture for arbitration in India. The recent focus of reforms has been to re...

Due Diligence: Legal Strategies to Protect Investment

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 In today's competitive and fast-paced corporate environment, conducting thorough due diligence is essential before making any significant investment or business decision. Whether it's a merger, acquisition, joint venture, or funding arrangement, legal due diligence acts as the first line of defense to protect investment and minimize risk. At MCO Legals , we understand that smart investments require smarter legal strategies. What Is Legal Due Diligence? Due diligence refers to a detailed investigation of all legal, financial, and operational aspects of a company or asset before finalizing a business transaction. It aims to identify existing or potential risks, regulatory non-compliance, and financial red flags. Our corporate law firm services ensure a strategic review of all legal documents including contracts, litigation history, statutory records, compliance reports, and intellectual property rights. This process allows stakeholders to make informed decisions and reneg...