Assertion: The modern legal profession in India has colonial roots, emerging with the advent of Mayor's Courts in Delhi and Calcutta in 1726.
Reasoning: It was not until 1846, through the Legal Practitioner's Act, that the doors of profession were thrown open to all those duly qualified, certified and of good character, irrespective of nationality or religion.

Assertion (A) is not true but Reasoning (R) is correct.

The modern legal profession in India has colonial roots, emerging with the advent of Mayor's Courts in Madras and Calcutta in 1726. However, it was not until 1846, through the Legal Practitioner's Act, that the doors of profession were thrown open to all those duly qualified, certified and of good character, irrespective of nationality or religion. Women were still excluded from the profession at this stage, to be thereafter admitted through the Legal Practitioner's (Women) Act, XXIII of 1923.