Aggressive practices of taxpayers continuously test the tolerance limits of judicial systems, which seek to accord them greater latitude to balance their rights against tax as a manifestation of the sovereigns entitlement.

In jurisprudence, a judgment not only carries the verdict of a case but also provides a detailed description of all the relevant facts and a discussion of the logical and legal course followed to reach the decision.

The Law of Corporate Insolvency is a commentary on selected provisions of the Insolvency and Bankruptcy Code, 2016, which deal with the general process of insolvency resolution and liquidation of corporations.