Author: PRASANNASRI26092001

THE ENDURING BENEFIT TEST IN DETERMINING CAPITAL AND REVENUE EXPENDITURE: A COMPREHENSIVE ANALYSIS OF JUDICIAL TRENDS AND EVOLVING TAX JURISPRUDENCE IN INDIA

AUTHOR – SHUBHAM SANKHALA, STUDENT AT CHRIST (DEEMED TO BE UNIVERSITY), PUNE LAVASA

BEST CITATION – SHUBHAM SANKHALA, THE ENDURING BENEFIT TEST IN DETERMINING CAPITAL AND REVENUE EXPENDITURE: A COMPREHENSIVE ANALYSIS OF JUDICIAL TRENDS AND EVOLVING TAX JURISPRUDENCE IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 217-231, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The classification of expenditures as capital or revenue has been a longstanding area of contention in Indian tax jurisprudence, with significant implications for taxpayers and the exchequer alike. The enduring benefit test, a critical judicial principle, serves as a benchmark for determining the nature of such expenditures. This paper undertakes a comprehensive analysis of the evolution, application, and challenges of the enduring benefit test in India. It explores the historical development of the test, landmark rulings such as Empire Jute Co. Ltd. v. CIT and Madras Industrial Investment Corporation Ltd. v. CIT, and examines the subjective interpretations that have often led to inconsistencies in judicial decisions.

Further, the research provides a comparative perspective by evaluating the application of the enduring benefit test in global jurisdictions such as the UK and the USA, highlighting the influence of foreign precedents on Indian tax law. The paper critically examines the limitations of the test, particularly its adaptability to contemporary business practices, including expenditures on intangible assets, technology, and intellectual property.

Through an analysis of recent judicial trends, the study identifies a gradual shift toward a more holistic and pragmatic approach, incorporating considerations of commercial expediency and industry-specific nuances. The research also delves into the practical implications of the enduring benefit test on tax planning and compliance strategies, offering actionable insights for mitigating litigation risks.

Finally, the paper proposes recommendations for codifying clearer guidelines to bridge ambiguities in the classification of expenditures, ensuring predictability and fairness in tax administration. This study aims to contribute to the discourse on evolving tax jurisprudence in India and its alignment with global practices while addressing the challenges posed by a rapidly transforming economic landscape.

KEYWORDS: Capital, Direct, Expenditure, Revenue, Tax.

THE IMPORTANCE OF LEGAL EDUCATION: A KEY TO A JUST AND ORDERLY SOCIETY

AUTHOR – MS. RINKAL TRIVEDI, HEAD CLERK AT M.K.E.S COLLEGE OF LAW

BEST CITATION – MS. RINKAL TRIVEDI, THE IMPORTANCE OF LEGAL EDUCATION: A KEY TO A JUST AND ORDERLY SOCIETY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (2) OF 2025, PG. 71-73, APIS – 3920 – 0001 & ISSN – 2583-2344.

This article is published in the collaborated special issue of M.K.E.S. College of Law and the Institute of Legal Education (ILE), titled “Current Trends in Indian Legal Frameworks: A Special Edition” (ISBN: 978-81-968842-8-4).

Abstract

Legal education is essential in influencing both individuals and society as a whole. Legal education in India holds significant importance for various reasons. It empowers individuals by providing them with the necessary knowledge and skills to comprehend their rights and effectively engage with the legal system. Legal education serves as a cornerstone for the establishment and preservation of a fair and equitable society. Legal education plays a critical role in enhancing access to justice. Legal education cultivates the competencies required to advocate for those who might otherwise remain unheard. Legal education equips individuals with the necessary skills to advocate effectively for themselves and others. A legal education paves the way for a diverse array of career paths, extending beyond conventional legal professions to include fields such as corporate governance, public policy, diplomacy, and non-governmental organizations (NGOs). Legal education is often closely associated with social responsibility and a dedication to public service.

Key Words: Legal education, Importance of legal education, justice, career opportunity in Law

NECESSITY OF BHARATIYA NYAYA SANHITA, 2023

AUTHOR – AARYAN PRASAD GOKHALE, LAW ASPIRANT AT M.K.E.S. COLLEGE OF LAW

BEST CITATION – AARYAN PRASAD GOKHALE, NECESSITY OF BHARATIYA NYAYA SANHITA, 2023, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (2) OF 2025, PG. 69-70, APIS – 3920 – 0001 & ISSN – 2583-2344.

This article is published in the collaborated special issue of M.K.E.S. College of Law and the Institute of Legal Education (ILE), titled “Current Trends in Indian Legal Frameworks: A Special Edition” (ISBN: 978-81-968842-8-4).

INTRODUCTION TO CRIME?

The general meaning of the word Crime is any act or behavior of a person which is against the provisions of Law and for that act, the Judiciary can punish the person.^[1] There are certain circumstances under which a person commits a crime, such as a sense of revenge, extreme poverty, family conditions, etc. When a person commits a crime, it affects; 1) the Victim 2) the family of the Victim, and 3) the society.

---

[1] Ian David Edge, ‘Crime’ (Britannica, 13 July 2024) <https://www.britannica.com/topic/crime-law> accessed 5^th August 2024

THE ROLE OF CISG AND UNIDROIT PRINCIPLES IN SHAPING GLOBAL TRADE

AUTHOR – MYDRI GOPINATH, LLM SCHOLAR AT DEPARTMENT OF STUDIES IN LAW, UNIVERSITY OF MYSORE, MYSURU

BEST CITATION – MYDRI GOPINATH, THE ROLE OF CISG AND UNIDROIT PRINCIPLES IN SHAPING GLOBAL TRADE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 206-216, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The United Nations Convention on Contracts for the International Sale of Goods (CISG) and the UNIDROIT Principles have played a significant role in harmonizing international trade law, fostering fairness, predictability, and consistency in cross-border transactions. However, both frameworks have critical gaps that hinder their effectiveness. The CISG provides a unified structure for sales contracts but does not address essential issues like contract validity, consideration, or matters of fraud, undue influence, and misrepresentation, which are key to determining enforceability. These gaps cause legal uncertainties, especially when national legal systems conflict. Similarly, while the UNIDROIT Principles offer flexibility and neutrality, they lack clear enforcement guidelines, exacerbating the complexities of international trade. The absence of clear rules on contract fairness, particularly in cases of coercion or misrepresentation, remains a major limitation. This paper proposes the creation of a comprehensive global legal framework that addresses the formation and enforcement of contracts while protecting against fraud and undue influence. Furthermore, establishing a unified dispute resolution mechanism and encouraging collaboration between international organizations like the WTO, UCC, and HCCH would create a more predictable, transparent legal environment. This would reduce uncertainty, simplify international transactions, and promote global economic growth by facilitating smoother cross-border trade.

Keywords: International Contracts, CISG, UNIDROIT Principles, Harmonization of Laws and  Cross-border Trade

THE DIGITAL HANDCUFFS: UNDERSTANDING DIGITAL ARRESTS

AUTHOR – SAHIL KIRAN GOKHALE, LAW ASPIRANT AT M.K.E.S. COLLEGE OF LAW

BEST CITATION – SAHIL KIRAN GOKHALE, THE DIGITAL HANDCUFFS: UNDERSTANDING DIGITAL ARRESTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (2) OF 2025, PG. 65-68, APIS – 3920 – 0001 & ISSN – 2583-2344.

This article is published in the collaborated special issue of M.K.E.S. College of Law and the Institute of Legal Education (ILE), titled “Current Trends in Indian Legal Frameworks: A Special Edition” (ISBN: 978-81-968842-8-4).

INTRODUCTION

What exactly does” cyber” mean? If you consult a traditional wordbook like Webster’s, you’ll find a description along the lines of “ relating to or involving computers or computer networks. ” That seems enough straightforward, right? When we suppose of cyber, we frequently imagine the image of a hacker in a hoodie, working down on their laptop, insulated in a dim room. It’s easy to assume that cyber is each about technology. But is it really only about technology? That’s the question worth exploring.

PHILOSOPHIES OF PUNISHMENT AND SENTENCING PRACTICES

AUTHORS – RENGANATHAN. V & KARTHIKEYAN. C, STUDENTS AT SASTRA DEEMED TO BE UNIVERSITY

BEST CITATION – RENGANATHAN. V & KARTHIKEYAN. C, PHILOSOPHIES OF PUNISHMENT AND SENTENCING PRACTICES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 196-205, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

This paper delves into the intricate interplay between philosophies of punishment, sentencing practices, and emerging global challenges. It explores the evolution of these concepts from historical roots to contemporary applications, with a particular focus on their manifestation in India. The paper examines the core principles of retribution, deterrence, rehabilitation, and incapacitation, and how they are balanced in different legal systems. It also analyses the impact of globalization, technology, and terrorism on criminal justice systems. Additionally, the paper discusses the role of sociology and restorative justice in addressing the root causes of crime and promoting social healing. By examining these issues, the paper aims to contribute to a deeper understanding of the complexities of punishment and sentencing in the 21st century.

Keywords: Philosophical Foundations, Procedural Rights,Sentencing Disparities

CONSTITUTIONAL LAW – NEW CHALLENGES – RIGHT TO EDUCATION

AUTHOR – SIVAGAMI SHANMUGAM, LLM SCHOLAR AT GOVERNMENT LAW COLLEGE, COIMBATORE

BEST CITATION – SIVAGAMI SHANMUGAM, CONSTITUTIONAL LAW – NEW CHALLENGES – RIGHT TO EDUCATION, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 187-195, APIS – 3920 – 0001 & ISSN – 2583-2344.

1. Introduction:

Education is stepping stone of every child’s life.  If the child gets education he or she have own thoughts.  Own thoughts definitely helps for knowledge grooming.  If the man gets education his survival was so easy.  So, every person who are born in world he must have the education.  Education is both the act of teaching knowledge to others and the act of receiving knowledge from someone else.  Education helps for personal growth.  The function of education is to think better.  Education sharpens mind.  In Tamilnadu state, we give more important to education for the children who are bellowed the age of 14.  Because, once the child get the basic education or primary education they know the value of the education and importance.  So automatically they started studying.  But, the sources and field should be created for them.  Education helps to change the society.  This is the main motto of the education.  If we have education it will helps to ours or the society.  If it is change the society purpose of education is ended.  Children are deprived of education for various reasons.  Poverty remains one of the most harmful barrier.  So, that every government take measures for uplifting education for children.  This article paper talks about right to education.  I critically analyse the education right.

POLLUTER PAYS PRINCIPLE: AN EVOLVING PERSPECTIVE IN INDIA

AUTHOR – VAISHNAVI DESHPANDE, STUDENT AT SVKM’S NMIMS, INDORE

BEST CITATION – VAISHNAVI DESHPANDE, THE INTERWOVEN THREADS OF THE TELECOMMUNICATION BILL 2023, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 176-186, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The Polluter Pays Principle (PPP), a cornerstone of environmental policy, requires polluters to bear the costs of their environmental footprint. This article investigates the evolving use of PPP, particularly in India, following its evolution from international origins, such as the Trail Smelter arbitration and OECD recommendations, to its formalisation in the Rio Declaration. While PPP is widely recognised, implementation issues exist, particularly in assigning culpability and providing thorough cost coverage. Legislative initiatives such as the Water and Air Acts, as well as judicial activism, as seen in decisions such as M.C. Mehta v. Union of India, have shaped the implementation of PPPs in India. However, enforcement gaps, minimal sanctions, and limited corporate criminal responsibility make it ineffective. The article examines these issues, which include identifying polluters, insufficient incentives for smaller businesses, resource limits, and overexploitation of common pool resources. It also investigates success stories such as Sweden’s carbon price and Germany’s Energiewende, gleaning lessons for India. The essay emphasises the importance of greater enforcement, increased regulatory capacity, targeted financial support, and stronger international cooperation in realising PPP’s promise for promoting environmental sustainability and fair resource usage.

Keywords: Polluter Pay Principle (PPP), Judicial Activism, Environmental Policy, Enforcement Gaps, Sustainability

THE INTERWOVEN THREADS OF THE TELECOMMUNICATION BILL 2023

AUTHOR – K.BOWYADARSHINI, STUDENT AT SASTRA DEEMED TO BE UNIVERSITY, THANJAVUR.

BEST CITATION – K.BOWYADARSHINI, THE INTERWOVEN THREADS OF THE TELECOMMUNICATION BILL 2023, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 171-175, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract:

The Telecommunications Bill of 2023 is a watershed moment in the growth of telecommunications regulation, intending to update frameworks, expedite processes, and accommodate future technology. The bill’s goals include updating and unifying legislation governing the creation, expansion, and operation of telecommunications services and networks, as well as spectrum assignment, in order to stimulate innovation, competition, and investment in the industry. The bill’s contents were created after lengthy discussions and debates to achieve a balance between regulatory freedom and consumer protection, culminating in its adoption into law. The Telecommunications Bill has far-reaching repercussions for different stakeholders as well as the larger economy. The bill intends to boost investor confidence, lower bureaucratic barriers, and promote regulatory clarity, openness, and efficiency.

Furthermore, regulations pertaining to the management of spectrum are set to enhance the allocation process, address issues of scarcity, and facilitate the implementation of cutting-edge technologies. This will promote digital inclusion and spur economic growth. The approval of the Telecommunication Bill of 2023 reiterates a dedication to modernization, innovation, and inclusive development, creating a foundation for revolutionary changes in the telecommunications industry and beyond.

Key Words: Watershed, frameworks, expedite, Technology, spectrum, expansion, operation, Telecommunications, competition.

TRADE MARK DILUTION: PROTECTING THE DISTINCTIVENESS OF BRANDS IN GLOBAL MARKET

AUTHOR – K.BOWYADARSHINI, STUDENT AT SASTRA DEEMED TO BE UNIVERSITY, THANJAVUR.

BEST CITATION – K.BOWYADARSHINI, TRADE MARK DILUTION: PROTECTING THE DISTINCTIVENESS OF BRANDS IN GLOBAL MARKET, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 166-170, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTARCT

This study explores the topic of trademark dilution in relation to the Intellectual Property (IP) Act, highlighting the significance of safeguarding the uniqueness of well-known trademarks in international trade. Unlike infringement, trademark dilution happens when an iconic mark’s distinctiveness is undermined by unapproved usage, even without direct competition or consumer misunderstanding. The research focuses on two types of dilution: tarnishment, which damages a brand’s reputation by linking it to inappropriate or subpar items, and blurring, which weakens the identification of the mark with its goods or services. This article looks at the IP Act and associated laws, such as the EU Trademark Regulation and the Trademark Dilution Revision Act (TDRA) in the United States, to see how national and international legal frameworks handle the problem of dilution. Furthermore, the text delves into the function of global agreements such as the Madrid Protocol and the Paris Convention in providing a cross-jurisdictional safeguard for trademarks. The dilution issue is constant in the digital age, as cross-border trade is growing quickly, necessitating proactive legal and strategic actions from enterprises. This study emphasizes the significance of careful observation, strategic trademark registration, and enforcement efforts to prevent dilution by examining important legal provisions and case studies under the IP Act. The goal of the study is to shed light on how trademark owners, operating within the legal parameters set by the IP Act, can protect the authenticity, worth, and reputation of their brands in the context of an increasingly international market.

Keywords: Dilution, Infringement, Trademarks, Tranishment, Protocol, Digital, Cross – broader, Trade, Enterprises.