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Intersections And Inconsistencies: Examining The Overlap Between GST And Corporate Income Tax In India
Mr. Atanu Chakraborty, B.B.A. LL.B., Army Law College, Pune, Maharashtra Ms. Bhavya Jamwal, B.B.A. L.L.B., Army Law College, Pune, Maharashtra ABSTRACT The introduction of the Goods and Services Tax (GST) marked a significant shift in India’s indirect taxation framework, with the objective of simplifying tax compliance, reducing cascading effects, and fostering ease of doing business. Despite these objectives, corporate taxpayers continue to face considerable challenges arisi
IJLLR Journal
Dec 26, 20251 min read
Stitching Protection: A Comparative Analysis Of Intellectual Property Rights And Counterfeit Challenges In The Fashion Industries Of India, The United States, And The European Union
Shri Hari Priya K, Sastra Deemed University Dharunya Gowthaman, Sastra Deemed University ABSTRACT In the battle between innovation and imitation, fashion is where the seams of creativity are most often tested by the law. The fashion industry is changing and evolving in weeks, but the intellectual property protection for the same moves in decades. This paper focuses on bridging the gap and keeping both in step. Fashion is ever blooming and a booming industry with new creations
IJLLR Journal
Dec 26, 20252 min read
Contempt Of Court In India: Need For Harmonising Article 19(1)(A) With Judicial Independence
Sameeksha Tripathi, Lucknow Bench, Allahabad High Court ABSTRACT A fundamental component of India's democratic system is the right to freedom of speech and expression, which is protected by Article 19(1)(a) of the Indian Constitution. The legislation pertaining to contempt of court is one of the "reasonable restrictions" listed in Article 19(2) that apply to this fundamental right. Enshrined in Articles 129 and 215 for the Supreme Court and High Courts, respectively, the abil
IJLLR Journal
Dec 26, 20251 min read
A Comprehensive Study Of The National Company Law Tribunal (NCLT): Structure, Role, And Functioning
Ms. Priya Yadav, Ph.D., Research Scholar at School of Law, Sushant University, Gurugram. Dr. Anjali Sehrawat, Associate Professor, School of Law, Sushant University, Gurugram. Dr. Deepak Miglani, Associate Professor, School of Law, Sushant University, Gurugram. ABSTRACT The National Company Law Tribunal (NCLT), which was established in 2016 under the Companies Act, 2013, is India's primary venue for swiftly and effectively resolving business disputes. It combined the operatio
IJLLR Journal
Dec 26, 20251 min read
The Commodification Of Narrative Assets: IP Valuation Challenges And Regulatory Gaps In The Bollywood–OTT Ecosystem
Dr. Divya Prakash Pathak, Assistant Professor, ICFAI University, Tripura. https://orcid.org/0000-0003-0648-1434 ABSTRACT This study examines the structural barriers hindering accurate Intellectual Property (IP) valuation within the Indian creative economy, focusing specifically on the dynamic interface between Bollywood (the Indian film industry) and Over-The-Top (OTT) streaming platforms. The investigation evaluates the suitability of traditional IP valuation methodologies—
IJLLR Journal
Dec 26, 20251 min read
The Future Of Indus Water Treaty: Need To Renegotiate And Include Climate Change Impact
S.P. Ezhiloviya, Madras Bar Council 1. INTRODUCTION One need not reiterate the importance of water for existence. India is a country which is abundantly surrounded by water bodies. Time and again, it has been established that the lack of water for drinking, agriculture, industrial purposes and for many other essential purposes has been a limiting factor for development in regions all around the globe. The inherent scarcity of water Although the freshwater percentage of the wo
IJLLR Journal
Dec 26, 20252 min read
Crime, Corruption And A Collapse Of Clean Politics In India
Aditi Sinha, Iswar Saran Degree College, Prayagraj. (A constituent PG college of the University of Allahabad) ABSTRACT This essay critically examines the deepening nexus between crime, corruption and politics in India and its corrosive impact on our democratic governance. It relies on empirical data, judicial pronouncements, statutory framework and the Vohra Committee report 1993 in particular to analyse the structural factors that have normalised presence of criminal element
IJLLR Journal
Dec 26, 20251 min read
Eminent Domain And The Struggle For Land Justice In Gorkhaland With Lessons From Bodoland, Jharkhand And Telangana
Neev Agarwal, Jindal Global Law School, OP Jindal Global University ABSTRACT The legitimacy of the State in a democracy like India rests upon its ability to protect the natural faculties and property rights of its citizens. Yet, this protective role is inherently conflicted by the State’s power of eminent domain, through which private property may be compulsorily acquired for public purposes. This paper examines this tension within the context of Gorkhaland in North Bengal ,
IJLLR Journal
Dec 26, 20252 min read
Harmonizing BNSS With Special Laws Governing Corporate Crimes (PMLA, SEBI Act, Companies Act)
Yaju Yadav, LLB (Hons.), Rajiv Gandhi School of Intellectual Property Law, IIT Kharagpur ABSTRACT The introduction of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) has reshaped India’s criminal procedure, but its impact on the prosecution of corporate crimes remains uncertain. Special laws such as the Prevention of Money Laundering Act, 2002, the SEBI Act, 1992, and the Companies Act, 2013 already provide their own mechanisms for investigation, bail, and trial, which of
IJLLR Journal
Dec 26, 20252 min read
Reproductive Autonomy And Maternity Benefit: Constitutional Reflections On K. Umadevi V. Government Of Tamil Nadu (2025)
M. Rajendra Rushi, BA LLB, Legal Practitioner Krishna G. Hallur, BBA LLB, Ramaiah College of Law ABSTRACT Reaffirming the constitutional foundations of maternity benefits, the 2025 Supreme Court judgment marked a decisive shift from viewing such entitlements as purely statutory to recognizing them as expressions of fundamental rights. Grounded in Articles 14, 15, 16, 21 and 42 of the Constitution, the decision emphasized that maternity leave is integral to the principles of e
IJLLR Journal
Dec 26, 20251 min read
The IBC And The Power Sector Paradox: Examining The Suitability Of The Indian Insolvency Framework For Financially Distressed DISCOMs
Kartikey Mishra, Advocate, High Court of Madhya Pradesh ABSTRACT India’s power distribution sector has remained in a state of persistent financial distress despite repeated government bailouts and reform initiatives. Power Distribution Companies (DISCOMs) continue to accumulate substantial losses and debt, raising serious concerns about the effectiveness of existing legal mechanisms to address their insolvency. The Insolvency and Bankruptcy Code, 2016 (IBC) was enacted to pro
IJLLR Journal
Dec 26, 20252 min read
Migration Of Masses Induced By The Impact Of Climate Changes
L. Saranya, Faculty of Law, Dr. MGR Educational and Research Institute, Chennai, Tamilnadu Prof & Dr A. Aswini, Faculty of Law, Dr. Ambedkar Global Law Institute, Tirupati, Andhra Pradesh Prof & Dr P. B. Pankaja, Faculty of Law, Dr. MGR Educational and Research Institute, Chennai, Tamilnadu ABSTRACT “Environment Refugees – The World Forgotten Victims”, as highlighted by the World Economic Forum in its report on 18th June 2021, mentioned that climate change remains a serious c
IJLLR Journal
Dec 26, 20252 min read
Data As An Essential Facility In Insurance And Reinsurance Markets
Aditi Choula , Indian Institute of Management, Rohtak ABSTRACT This article challenges the notion that the market for insurance and reinsurance is capital intensive and that competitive superiority hinges on balance sheet superiority. The assertions offered in this article that data has now become the critical infrastructure input that determines competition in the modern market for insurance and reinsurance. Historical claims data, catastrophe loss data, and long-term loss d
IJLLR Journal
Dec 26, 20252 min read
Safekeeping Or Gatekeeping: A Need For Reforms In The Indian Refugee Governance
Radhai, BITS Law School Karanam Sarasija, BITS Law School At Crossroads: In Between Hospitality And Hostility At times of extensive migration and displacements, India emerged as both a safekeeper and a gatekeeper. For decades, India has been a safe haven for those displaced from their home country. A person is a refugee not because they want to, they are made prone to circumstances beyond their control. Article 1 of the 1951 United Nations Convention defines a ‘refugee’ to be
IJLLR Journal
Dec 26, 20252 min read
Artificial Intelligence And Intellectual Property Rights: Navigating The Intersection Of Innovation, Authorship, And Legal Protection In The Digital Era
Kulvinder, Research Scholar, Kurukshetra University, Kurukshetra Dr Preety Jain, Chairperson, Department of Law, Kurukshetra University, Kurukshetra ABSTRACT The convergence of artificial intelligence and intellectual property rights presents unprecedented legal, ethical, and technical challenges that fundamentally question traditional paradigms of authorship, inventorship, and ownership. As artificial intelligence systems demonstrate increasingly sophisticated capabilities i
IJLLR Journal
Dec 26, 20251 min read
Regulatory Safeguards For Coastal Community Rights In Port-Led Blue Economy Project
G. Uma Maheswari, Research Scholar/Assistant Professor, VISTAS. Dr. Jenifer Stella, Assistant Professor, HOD, VISTAS. ABSTRACT Development based displacement is a critical issue in recent days, vulnerable fishermen is one of those affected categories who undergoes displacement. The blue economy is the sustainable use of ocean resources for economic growth, improved livelihoods and environmental health. The large-scale projects like port development, industrial zones and touri
IJLLR Journal
Dec 26, 20252 min read
Constitutional Scrutiny Of Online Hate Speech In India: Balancing Free Expression And State Regulation
Vanlalhlupuii, B.Sc (Gargi College, University of Delhi), LL.B. (University of Delhi), LL.M. (Sharda University) ABSTRACT With a focus on the digital realm, this essay explores how India's courts and constitutional framework have managed the conflict between protecting free speech and suppressing communication that incites hatred, animosity, or violence. It outlines the legal foundation (reasonable-restriction clauses and constitutional guarantees), statutory laws commonly u
IJLLR Journal
Dec 26, 20251 min read
Future Of Transparency: RTI In The Digital Age Of Data Protection And AI
Vidhi Shrivastava, Symbiosis Law School, Pune ABSTRACT The Right to Information Act, 2005 (RTI Act) changed the democratic environment of India as it institutionalised the access of the citizens to the information held by the state. But the swift transition to digital governance, which is characterised by the application of data-driven public service provision, algorithmic decision making, and the application of artificial intelligence (AI), has revealed structural constraint
IJLLR Journal
Dec 26, 20252 min read
Human Rights In The Age Of Algorithmic Governance: Preserving Democratic Values In Digital Decision Making
Ms. Nishka H Jadhav, BBA LLB, Ramaiah Institute of Legal Studies (KSLU), Bangalore, Karnataka, India Mr. Aarav Aiyar, BBA LLB, Ramaiah Institute of Legal Studies (KSLU), Bangalore, Karnataka, India Mr Pulkit Sodani, BBA LLB, Ramaiah Institute of Legal Studies (KSLU), Bangalore, Karnataka, India ABSTRACT Artificial Intelligence (AI) has emerged as both, an enabler of progress and a source of profound ethical concern, particularly in relation to the protection of human rights.
IJLLR Journal
Dec 26, 20252 min read
Corporate Criminal Liability In India: Evolution, Challenges, And The Path Forward
Noorin Jahan, LLM, IILM University, Greater Noida ABSTRACT In today’s rapidly evolving economy, Indian companies often find themselves making impactful decisions that can influence millions of lives. But what occurs when these decisions step over the line into the realm of crime? This concept, known as corporate criminal liability, asserts that businesses, regarded as legal entities, can be held accountable for illegal actions carried out by their employees or executives, muc
IJLLR Journal
Dec 26, 20252 min read
The Digital Panopticon And Article 21: Re- Evaluating The Right To Privacy In India's Data- Driven Constitutional Morality
Chethan D Malled, BBA LLB, MKPM RV Institute of Legal Studies ABSTRACT The Right to Privacy, recognized as an inherent part of the "Right to Life and personal Liberty" under Article 21 of the Indian Constitution by the Supreme Court in the pivotal K.S.Puttaswamy vs Union of India judgment, is currently facing an unprecedented modern challenge. My research examines how the mass collection of personal data by both the government and large corporations is creating a pervasive, s
IJLLR Journal
Dec 26, 20252 min read
Impact Of Surveillance Laws On Privacy Rights In Digital India
M Kalaivani, Guest Lecturer, Government Law College, Vellore ABSTRACT The rapid expansion of digital technologies in India has transformed governance, communication, and public administration, but it has also intensified debates surrounding privacy and state surveillance. With the increasing use of systems such as the Central Monitoring System (CMS), NATGRID, facial recognition technologies, social-media monitoring tools, and the wide scope of interception allowed under the T
IJLLR Journal
Dec 26, 20252 min read
The Feasibility, Complications, And Contradictions With India’s Current UCC Framework
Saksham, Symbiosis Law School, Noida PREFACE Uniform Civil Code has been a question since the time of the formation of the Constitution of India. This was added as a Directive principle of state policy under Article 44 of the Constitution by the lawmakers to ensure that once India achieved a level of social well-being and all communities came together, one uniform law could be made to govern everyone, but in a country with 75 hindus, 5 percent christines, 2 percent Sikhs wher
IJLLR Journal
Dec 26, 20252 min read
Data Privacy Concerns In Software As A Medical Device (SaMD)
Mrunal Manekar, National Law University Nagpur Advait Talatule, National Law University Nagpur ABSTRACT In the past few years, medical technology, especially “Software as a Medical Device (herein after referred to as SaMD) ”, has had a big impact on how healthcare is accessible in India. “Software as a Medical Device” is defined by the International Medical Device Regulators Forum (IMDRF) as medical- purpose software that performs its functions independently of a physical med
IJLLR Journal
Dec 25, 20252 min read
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