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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Document incorporation by reference requires clear identification, existence at execution, and executor knowledge of contents.</h1> The principle of incorporation by reference allows one document to incorporate another by reference, making it an integral part of the original document. This rule prevents unnecessary repetition of identical content across different sections. For successful incorporation, the referenced document must exist at the time of execution and be clearly identified in the primary document. The executor must have knowledge of the incorporated document's contents. Key requirements include strict identification matching the description in the primary document, existence at execution time, and certainty of identification. The burden of proving the document's identity and existence lies with the party seeking to establish incorporation. Courts may admit extrinsic evidence for identification purposes and draw inferences from surrounding circumstances.