Author: PRASANNASRI26092001

A STUDY ON TAX EVASION AND FALSE ACCOUNTING WITH SPECIAL REFERENCE TO INCOME TAX ACT, 1961

AUTHOR – A.MOHAMED FAHIM* & Mr.M.DHINESH ,LLM ,MBA**

* STUDENT AT SAVEETHA SCHOOL OF LAW, SAVEETHA MEDICAL AND TECHNICAL SCIENCES(SIMATS), CHENNAI-600 007

** ASSISTANT PROFESSOR AT SAVEETHA SCHOOL OF LAW, SAVEETHA MEDICAL AND TECHNICAL SCIENCES(SIMATS), CHENNAI-600 007

BEST CITATION – A.MOHAMED FAHIM & Mr.M.DHINESH, A STUDY ON TAX EVASION AND FALSE ACCOUNTING WITH SPECIAL REFERENCE TO INCOME TAX ACT, 1961, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 670-683, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT:

Tax Evasion is an illegal way to minimize tax liability through fraudulent techniques like deliberate under-statement of taxable income or inflating expenses. It is an unlawful attempt to reduce one’s tax burden. Tax Evasion is done with a motive of showing fewer profits in order to avoid tax burden.Whereas False accounting fraud involves an employee or an organisation altering, destroying or defacing any account; or presenting accounts from an individual or an organisation so they don’t reflect their true value or the financial activities of that company.The major objectives of the study is to believe that addressing tax evasion and false accounting is crucial for maintaining a fair and transparent financial system.The research method followed here is am empirical research.A total of 205 samples have been collected out of which all samples have been collected through a convenient sampling method.The sample frame is taken in and around Chennai by online google forms.The independent variables are Age,Gender,Occupation,Place of residenceThe statistical tool graph represented.The major findings of this paper is all about the tax evasion and false accounting.Therefore,in summary, tax evasion happens when individuals or businesses play tricky games to lower their taxes. This could lead to hefty fines according to the Income Tax Act of 1961. It’s important to do things right and pay the proper amount of tax to steer clear of major financial problems.

Keywords:Tax evasion, False accounting, Financial System, Fraudulent techniques

COASTAL REGULATION AND FISHERFOLK RIGHTS IN KERALA

AUTHOR – ABHIRAM B H, LLM STUDENT AT SREE NARAYANA LAW COLLEGE, POOTHOTTA (AFFILIATED TO MG UNIVERSITY)

BEST CITATION – ABHIRAM B H, COASTAL REGULATION AND FISHERFOLK RIGHTS IN KERALA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 665-669, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

This article examines the evolving legal framework governing coastal regulation in Kerala with specific emphasis on the livelihood and customary rights of traditional fishing communities. Kerala’s coastline, while ecologically fragile and vulnerable to climate change, also functions as an essential socio-economic resource for thousands of fisherfolk. The study analyses the implementation of the Coastal Regulation Zone (CRZ) Notification issued under the Environment (Protection) Act, 1986, and highlights its dual role in environmental conservation and protection of livelihood rights. It identifies major legal issues such as displacement due to tourism and infrastructure projects, weak enforcement of CRZ norms, lack of participatory planning, and the growing impact of coastal erosion. Drawing on judicial decisions delivered by the Kerala High Court and the Supreme Court, the article demonstrates how constitutional principles including the right to life and the doctrine of public trust have been invoked in defence of coastal communities. The paper argues that effective coastal governance in Kerala must go beyond technocratic regulation and encompass a rights-based, participatory approach that integrates ecological sustainability with distributive justice.

URANIUM AND FLUORIDE CONTAMINATION IN UP’S GROUNDWATER: HEALTH RISKS AND LEGAL INTERVENTIONS

AUTHORS – AABIL HUSAIN* & DR. MANEESH YADAV**

* PH.D. RESEARCH SCHOLAR, COLLEGE OF LAW & LEGAL STUDIES, TEERTHANKER MAHAVEER UNIVERSITY, MORADABAD, INDIA

** PROFESSOR, COLLEGE OF LAW & LEGAL STUDIES, TEERTHANKER MAHAVEER UNIVERSITY, MORADABAD, INDIA

BEST CITATION – AABIL HUSAIN & DR. MANEESH YADAV, URANIUM AND FLUORIDE CONTAMINATION IN UP’S GROUNDWATER: HEALTH RISKS AND LEGAL INTERVENTIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 655-664, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

Groundwater contamination by means of geogenic elements like uranium and fluoride poses a extensive public health disaster in several districts of Uttar Pradesh (UP), India. This research paper investigates the extent and spatial distribution of uranium and fluoride contamination in UP’s groundwater, analyzes the related fitness dangers, and severely evaluates the efficacy of present prison and coverage interventions. utilizing secondary data from government reports, clinical research, and criminal files, this paper highlights the disproportionate impact on vulnerable populations and the long-time period fitness consequences, consisting of skeletal fluorosis, dental fluorosis, nephrotoxicity, and capacity carcinogenic results from uranium publicity. The evaluation of legal interventions focuses on the Uttar Pradesh Groundwater (control and law) Act, 2019, relevant environmental laws, and the role of judicial pronouncements, particularly by way of the national inexperienced Tribunal (NGT) and the high Courts, in addressing this infection. The paper examines the strengths and obstacles of these felony frameworks in ensuring access to safe drinking water and preserving polluters responsible. Moreover, it explores the demanding situations in implementing powerful mitigation strategies and the want for a greater incorporated and multi-stakeholder approach involving public health organizations, environmental regulators, and neighborhood communities. eventually, the paper proposes guidelines for strengthening legal and policy frameworks, improving tracking mechanisms, selling community participation, and ensuring the supply of sustainable and safe drinking water solutions to the affected areas of Uttar Pradesh.

Keywords: Uranium Contamination, Fluoride Contamination, Groundwater, Uttar Pradesh, Legal Interventions, Environmental Law

ECLIPSE OF TRUST: UNAMBIGUOUS CONTRACTS AS INDIA’S COMMERCIAL BULWARK

AUTHOR – RISHABH KATARIA, LEGAL RESEARCHER AT MSB LEGAL

BEST CITATION – RISHABH KATARIA, ECLIPSE OF TRUST: UNAMBIGUOUS CONTRACTS AS INDIA’S COMMERCIAL BULWARK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 653-654, APIS – 3920 – 0001 & ISSN – 2583-2344

Confidence, once the bedrock of society, has undergone a profound transformation. My parents often recount life in New Delhi fourty years ago – a time when neighbours rarely locked their homes, cupboards were left open, and security was nothing more than a modest latch. Confidence was natural, instinctive, and almost unquestioned. Today, that simplicity feels like a relic of the past. We live in an era where crime stories dominate news channels, and suspicion overshadows the comfort of reliance.

BETWEEN THE LIVING AND THE LAWSUIT RE-EVALUATING THE PROCEDURAL AUTONOMY OF TRANSFEREES UNDER ORDER 22 RULE 10 OF THE CIVIL PROCEDURE CODE

AUTHOR – BHUVANESHWARI R*, DR. K JAMEELA** & FATMA AL ZAHRA**

* PHD SCHOLAR AT SCHOOL OF LAW, HINDUSTAN INSTITUTE OF TECHNOLOGY AND SCIENCE

** ASST. PROF (SG), SCHOOL OF LAW HINDUSTAN INSTITUTE OF TECHNOLOGY AND SCIENCE

*** STUDENT AT TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY

BEST CITATION – BHUVANESHWARI R, DR. K JAMEELA & FATMA AL ZAHRA, BETWEEN THE LIVING AND THE LAWSUIT RE-EVALUATING THE PROCEDURAL AUTONOMY OF TRANSFEREES UNDER ORDER 22 RULE 10 OF THE CIVIL PROCEDURE CODE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 643-652, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

Order 22 Rule 10 of the Civil Procedure Code, 1908 allows for the continuation of a suit by or against a person upon whom an interest in the suit has devolved during its pendency. Unlike other provisions under Order 22 that deal with death-based substitution, Rule 10 governs cases of devolution by assignment, transfer, or operation of law. The provision’s discretionary phrasing—requiring the transferee to obtain leave of the court—has led to interpretive ambiguity and procedural uncertainty, especially in contemporary litigation involving frequent property transfers, contractual assignments, and commercial debt transfers.

This paper critically examines the evolving judicial approach to Rule 10, with a particular focus on whether the leave of the court is mandatory, the status of transferees pendente lite, and the consequences of non-impleadment. Drawing on key decisions of the Supreme Court and High Courts, the analysis situates Rule 10 within the broader procedural framework, including its interplay with Order 1 Rule 10 and Section 146 CPC. The paper also explores the practical implications of these rules in property, contract, and commercial disputes, where procedural clarity is essential to ensure substantive justice. Finally, the paper considers whether legislative refinement is warranted to align the provision with the realities of modern litigation.

PROMOTING ACCESSIBILITY AND SOCIAL JUSTICE FOR PERSONS WITH DISABILITIES: A SOCIAL WORK PERSPECTIVE

AUTHOR – PRIYANKA, STUDENT AT LINGAYA’S VIDYAPEETH

BEST CITATION – PRIYANKA, PROMOTING ACCESSIBILITY AND SOCIAL JUSTICE FOR PERSONS WITH DISABILITIES: A SOCIAL WORK PERSPECTIVE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 637-642, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

This research paper offers a comprehensive, multi-level model for promoting accessibility and social justice for persons with disabilities (PWD) with a focus on a social work perspective. It synthesizes theoretical models of disability, global and Indian legal and policy frameworks, and operational intervention strategies from implementation science. Through a rights-based perspective and consideration of intersectionality, this paper presents the specific and vital work of social work professionals in breaking structural barriers and facilitating complete participation in society for PWD. The approach encompasses macro (policy and systems), meso (organizations and communities), and micro (individual and family) levels to offer practical, viable, and inclusive interventions. Particular focus is on the Indian socio-legal context with incorporation of global best practices.

INTEGRATING HUMAN RIGHTS PRINCIPLES INTO SOCIAL WORK FOR VULNERABLE MIGRANT POPULATIONS

AUTHOR – PRIYANKA, STUDENT AT LINGAYA’S VIDYAPEETH

BEST CITATION – PRIYANKA, INTEGRATING HUMAN RIGHTS PRINCIPLES INTO SOCIAL WORK FOR VULNERABLE MIGRANT POPULATIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 632-636, APIS – 3920 – 0001 & ISSN – 2583-2344

A proper title should be concise, unique, and able to convey the nature of the research immediately to its targeted audience. The current title clearly relates three vital areas:

(1) Human Rights Principles—founding the work in global legal and moral frameworks.

(2) Social Work—highlighting the professional and practical application of the principles

(3) Vulnerable Migrant Populations—categorizing the specific group at hand, thereby setting parameters on the study’s scope.

The wording has been carefully chosen. The utilization of terms such as integrating suggests process-oriented research that goes beyond theory and suggests actual working into professional practice. The specificity ensures that researchers, professionals, and policymakers searching for literature on migration, social justice, or professional ethics will be attracted to the work. Moreover, by specifically mentioning “vulnerable migrant populations” explicitly, the title suggests urgency, attracting the attention of humanitarian and rights-focused research communities.

CIVIL SOCIETY ORGANISATIONS: A CRITICAL ANALYSIS OF RECENT DEVELOPMENTS IN INDIA

AUTHOR – MR. MD JIYAUDDIN, ASSISTANT PROFESSOR, SCHOOL OF LAW, BRAINWARE UNIVERSITY, KOLKATA, WEST BENGAL, IMDJIYAUDDIN@GAMIL.COM

BEST CITATION – MR. MD JIYAUDDIN, CIVIL SOCIETY ORGANISATIONS: A CRITICAL ANALYSIS OF RECENT DEVELOPMENTS IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 621-631, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

Civil Society Organisations (CSOs) in India play an important role in pushing for social justice and policy reform, but they sometimes operate behind a shroud of exceptionalism, claiming intimidation by the state when confronted with legal challenges. This contradiction emphasises the critical importance of responsibility. Civil Society Organisations are an important part of India’s democratic structure, serving as a link between the government and its population. CSOs, which include a wide range of non-state actors such as non-governmental organisations (NGOs), community groups, social movements, and advocacy networks, play an important role in encouraging civic participation and democratic governance. In a varied country like India, where social, economic, and political inequities exist, CSOs act not just as watchdogs but also as change agents, promoting public conversation and fighting for marginalised voices. Civil society is based on the principle of collective action, in which individuals’ band together to seek shared interests and fight for the rights and welfare of communities. This is especially important in India, considering the country’s enormous population, unique cultural tapestry, and the myriad issues its residents confront, such as poverty, prejudice, and corruption. Citizens can use civil society organisations to communicate their concerns, mobilise for social justice, and actively engage in democracy. In this article, the author will look at the many roles and functions of civil society organisations in Indian democracy, including their contributions to increasing democratic participation, campaigning for human rights, and pressing for governance improvements. This will provide us with a better understanding of how CSOs not only contribute to India’s democratic landscape, but also assist define its future direction.

Key Words: Social justice, Policy reform, Advocacy, Human rights, Community groups and Unique cultural tapestry.

THE SCOPE FOR EQUITABLE RELIEFS IN ARBITRATION PROCEEDINGS

AUTHOR – ADITI A A, STUDENT AT AMITY UNIVERSITY NOIDA

BEST CITATION – ADITI A A, THE SCOPE FOR EQUITABLE RELIEFS IN ARBITRATION PROCEEDINGS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 616-620, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT:

Arbitration has emerged as a dynamic and flexible alternative to traditional litigation, yet its role in granting equitable reliefs remedies like injunctions and specific performance grounded in fairness remains an evolving frontier. This essay explores the legal and practical dimensions of such remedies in arbitral proceedings, with particular emphasis on the Indian context. It traces the statutory foundation provided by the Arbitration and Conciliation Act, 1996, and examines how recent judicial decisions, including Amazon v. Future Retail and DMRC v. DAMEPL, have expanded the authority of arbitral tribunals to award equitable remedies once considered the exclusive domain of courts^[1]. By integrating comparative perspectives from jurisdictions such as the UK, US, and Singapore, the essay reveals a growing international consensus on empowering arbitrators to deliver non-monetary justice. It also addresses the procedural hurdles and enforcement challenges that accompany such powers, especially in ad hoc proceedings. Drawing on real-world examples and doctrinal analysis, the essay advocates for clearer contractual drafting, the inclusion of standard equitable relief clauses, and institutional innovations to strengthen the enforceability of these remedies. Ultimately, it argues that enabling arbitrators to grant equitable reliefs not only aligns arbitration with the demands of fairness but also enhances its relevance in a globalized legal landscape.

Keywords: Arbitration, Equitable Relief, Injunction, Specific Performance, Emergency Arbitrator, Non-Monetary Awards.

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[1] The Arbitration and Conciliation Act, No.26 of 1996, https://legislative.gov.in/sites/default/files/A1996-26.pdf;  see also Amazon.com NV Investment Holdings LLC v. Future Retail Ltd., (2022) 1 SCC 209; Delhi Metro Rail Corp. Ltd. v. Delhi Airport Metro Express Pvt. Ltd., (2021) 12 SCC 624.

PRESERVING CULTURAL HERITAGE: THE FORENSIC SHIELD AGAINST DESTRUCTION AND WAR CRIMES

AUTHOR – LAVANYAA T V, LAW STUDENT, FINAL BA.LLB., CHENNAI DR.AMBEDKAR GOVERNMENT LAW COLLEGE, PUDUPAKKAM

BEST CITATION – LAVANYAA T V, PRESERVING CULTURAL HERITAGE: THE FORENSIC SHIELD AGAINST DESTRUCTION AND WAR CRIME, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 604-615, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT / SESSION PROPOSAL:

 The deliberate destruction of cultural heritage is a grave infringement that undermines essential human rights and identities. Despite ongoing attempts to confront this issue, creating a comprehensive international policy to protect cultural heritage remains a complex endeavor. Forensic archaeology emerges as a pivotal instrument to counteract intentional cultural destruction by endowing experts with specialized capabilities to combat heritage crime. This encompasses assessing modern threats to a range of cultural assets and delving into crime scenes linked to heritage. Examined through a geopolitical lens, the interrelation between cultural heritage, territory, and conflict becomes evident. Cultural heritage functions as a symbolic anchor, interlacing collective identities with geography, rendering it susceptible during conflicts imbued with historical narratives. Nevertheless, its obliteration impedes post-conflict reconciliation. Recent developments within international criminal tribunals acknowledge the gravity of cultural heritage-based crimes, urging greater accountability for wilful destruction. This recognition has evolved over the past century, characterized by significant milestones post-World War I and II, as well as within contemporary mechanisms of international criminal law. Further enlightenment arises from the role of forensic anthropology in the identification of disaster victims (DVI). This expertise has gained prominence in addressing the destruction of cultural heritage during recent calamities. The insights garnered from these experiences contribute to shaping the progressing responsibilities of forensic anthropologists in supervising DVI processes. Granting paramount importance to the preservation of cultural heritage in conflict zones is a global imperative. Comprehensive policies must encapsulate the inseparable connection between heritage preservation and the protection of human lives and identities. International humanitarian law (IHL) mandates parties engaged in armed conflict to safeguard cultural property. Intentionally targeting or exploiting such property for military purposes is constrained, and parties must abstain from damaging, destroying, or seizing it, while also thwarting theft and vandalism. A 2016 cross-national survey divulges substantial opposition to attacking cultural monuments for military gains, with 72% on a global scale and 84% in conflict zones deeming such actions wrongful, vividly illustrating public interest in the preservation of cultural heritage. In conclusion, the deliberate annihilation of cultural heritage constitutes an assault on both history and human rights.