INDEPENDENT DIRECTORS AND CORPORATE FRAUD: LIABILITY WITHOUT CONTROL? A CRITICAL STUDY UNDER THE COMPANIES ACT, 2013

AUTHOR – HARITH DAS, LLM (BUSINESS LAW), AMITY UNIVERSITY, NOIDA.

BEST CITATION – HARITH DAS, INDEPENDENT DIRECTORS AND CORPORATE FRAUD: LIABILITY WITHOUT CONTROL? A CRITICAL STUDY UNDER THE COMPANIES ACT, 2013, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 769-778, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I6480

Abstract

Independent directors are becoming more important in India for improving corporate governance and combating corporate fraud. But when they aren’t running firms on a daily basis, their role in fraud cases raises a lot of problems. This article critically examines the legal framework regulating independent directors’ responsibility under Section 149(12) of the Companies Act, 2013.

The research examines if the existing regulations foster a state of “liability without control” or if they achieve an appropriate equilibrium between accountability and safeguarding. It looks at the legal requirements, court decisions, and real-world problems that independent directors face, like not being able to get all the information they need and having to rely on what management says. The report meticulously analyzes prior research and adopts a comparative approach to discern deficiencies in the Indian system.

The findings indicate that independent directors face excessive liability notwithstanding statutory safeguards, attributed to ambiguous legal stipulations and inconsistent enforcement. This hurts corporate governance by making it less likely that qualified people will take these jobs, which also hurts fairness. The article’s conclusion calls for stronger safe harbor protections, clearer legal standards, and better governance methods to make sure the system is fair and works well.

Keywords: Independent Directors; Corporate Fraud; Director Liability; Corporate Governance; Companies Act, 2013; Section 149(12); Liability without Control; Due Diligence; Board Oversight; Legal Framework; Safe Harbour Protections; Judicial Interpretation

“MSME FACILITATION COUNCIL AS A STATUTORY ARBITRATION TRIBUNAL: LEGAL AND PRACTICAL CHALLENGES”

AUTHOR – A. SANTHOSH KUMAR* & C. SOPHIA JEYAKAR**

* STUDENT AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – A. SANTHOSH KUMAR & C. SOPHIA JEYAKAR, “MSME FACILITATION COUNCIL AS A STATUTORY ARBITRATION TRIBUNAL: LEGAL AND PRACTICAL CHALLENGES”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 758-768, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I6479

Abstract

Micro, Small and Medium Enterprises (MSMEs) are among the most vital contributors to India’s economy, yet they have long suffered the crippling effects of delayed payments from buyers. The Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) responded to this crisis by establishing the MSME Facilitation Council under Section 18—a statutory body empowered to resolve payment disputes through conciliation and arbitration. While this was a landmark legislative step, the Council’s functioning as a statutory arbitration tribunal has opened up a web of legal and practical difficulties that continue to strain the system. This paper, divided into two chapters, examines the statutory framework governing the Council and the substantive challenges that have emerged in its operation. Drawing on judicial decisions, constitutional principles, and comparative international experience, it argues for meaningful reform to make the Council a truly effective and fair dispute resolution forum.

Keywords: MSME, Facilitation Council, Statutory Arbitration, MSMED Act 2006, Delayed Payments, Dispute Resolution, Section 18, Pre-deposit, Jurisdictional Conflict, Natural Justice.

GLOBAL TRENDS IN THE ADOPTION AND REJECTION OF EVMS: A COMPARATIVE CONSTITUTIONAL AND LEGAL ANALYSIS

AUTHOR – FIDAL TOM, STUDENT AT AMITY UNIVERSITY, NOIDA

BEST CITATION – FIDAL TOM, GLOBAL TRENDS IN THE ADOPTION AND REJECTION OF EVMS: A COMPARATIVE CONSTITUTIONAL AND LEGAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 746-757, APIS – 3920 – 0001 & ISSN – 2583-2344.

Introduction

The adoption and withdrawal of EVMs worldwide do not seem to follow a uniform pattern. It was influenced by distinct constitutional standards, institutional traditions, individual experiences of electoral fraud, and a balance between technology and governance. Since the “first implementation of electronic voting devices in the 1970s and 1980s, global democracies experienced diverse attitudes toward the system, ranging from strong support as a solution for the operational flaws and risks of paper ballot elections to suspicion or complete disapproval of a technology that removes the paper record from the voter and the auditor.” Understanding this global context is essential for an accurate evaluation of India’s transition from ballot paper to EVMs and voter-verified paper audit trails. ^[1]

The global standard for electronic voting was created using instruments from the Council of Europe, the Organisation for Security and Co-operation in Europe, and the Venice Commission. ^[2]

“The Council of Europe’s Recommendation Rec. 2004/11 on Legal, Operational, and Technical Standards for e-voting; The Technologies; The OSCE/ODIHR Handbook for the Observation of New Voting Technologies; The Venice Commission’s Code of Good Practice in Electoral Matters.” ^[3]

These organizations collectively establish a framework of “verifiability, transparency, auditability, reliability, security, and accessibility” for evaluating national electronic voting systems. These worldwide norms, non-binding in international law, serve as authoritative benchmarks that have shaped the design of national EVM systems and the scrutiny of them by courts.

This chapter looks into global trends in the adoption and rejection of EVMs and offers a detailed review of the constitutional and legal protections for electronic voting across five jurisdictions: the United States, Brazil, Germany, the United Kingdom, and Venezuela.

These five jurisdictions represent the core models of EVM governance: adoption with a paper trail (United States), lack of public verifiability, which led to judicial rejection (Germany), a gradual adoption with constitutional limits (United Kingdom), a broad adoption with a strict audit (Brazil), and adoption within a compromised framework that led to controversy (Venezuela). The study aims to clarify the conditions necessary for electronic voting to meet the criteria of free and fair elections.

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^[1] International Institute for Democracy and Electoral Assistance (International IDEA), Electronic Voting: A Summary of the International IDEA Handbook (International IDEA, Stockholm, 2011), pp. 1–5.

^[2]  Ibid., para. 29

^[3].OSCE/ODIHR, Handbook for the Observation of New Voting Technologies (n 1) 11–17.

LEGAL AND JURISDICTIONAL CHALLENGES OF SPACE PATENTS

AUTHOR – SHARAN. R* & M. BHUVANESHWARI**

* STUDENT AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – SHARAN. R & M. BHUVANESHWARI, LEGAL AND JURISDICTIONAL CHALLENGES OF SPACE PATENTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 737-745, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I6477

Abstract:-

The commercialization of outer space inventions has caused an incompatibility between territoriality principle of patent law and the non-appropriation principle  governing outer space. In recent days, space-based innovation has got increased significantly and as a result exposed significant absence in legal framework as to application of patent law beyond Earth. This paper examines and analyses the tension between the territorial scope of patent rights and the principle of non-appropriation in the context of outer space, which creates uncertainty in protecting space inventions and also analyses the limitations under the Indian Patents Act, 1970, and also addresses the key challenges faced such as jurisdiction issues, conflict of laws, patentability in microgravity, and enforcement difficulties and further the present paper highlights issues such as multi-jurisdictional infringement and regulatory loopholes, and the necessity for legal reforms to extend patent protection to space activities while ensuring conformity with international obligations.

Keywords: Space Patents, Outer Space Treaty, Territorial Limitation, Non-Appropriation Principle, Indian Patents Act 1970, Jurisdictional Vacuum, Deemed Territoriality, Flags of Convenience, TRIPS Agreement, Kármán Line.

USE OF ARTIFICIAL INTELLIGENCE IN CRIMINAL INVESTIGATIONS: LEGAL AND ETHICAL PERSPECTIVES

AUTHOR – ADITI SINGH, SCHOOL OF LAW, CHRIST UNIVERSITY, LAVASA CAMPUS, PUNE

BEST CITATION – ADITI SINGH, USE OF ARTIFICIAL INTELLIGENCE IN CRIMINAL INVESTIGATIONS: LEGAL AND ETHICAL PERSPECTIVES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 731-736, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The​‍​‌‍​‍‌​‍​‌‍​‍‌ incorporation of Artificial Intelligence (AI) into police investigations has changed the face of modern law enforcement, making processes such as evidence analysis, predictive policing, and forensic examination more efficient. This paper examines the application of AI in criminal justice institutions, with a particular focus on its legal and moral implications. By analysing recent research, including articles by Ying Yuan and Qian Dai (2019), Richard A. Berk (2020), O. Yara (2021), and Monika Zalnieriute (2021), the paper acknowledges and delineates the significant concerns associated with the use of AI technologies in police departments. The results of the study show that, on the one hand, AI tools can make things faster and easier by automating data handling, ground crime anticipation, and accuracy of case-solving, yet, on the other hand, these same tools can be the source of bias issues, lack of accountability, challenges in data privacy, and procedural fairness. Legally, the lack of detailed regulations governing AI-funded inquiries raises questions about responsibility and the admissibility of evidence in court. From an ethical perspective, it is challenging for people to understand how decisions are made by algorithms (since their inner workings are hidden), and this also raises the possibility that the algorithms may discriminate against certain groups of people. Both these factors can violate the basic human rights of equality before the law and the right to privacy. The research advocates for the implementation of transparent and easily understandable models of AI that adhere to the principles of due process and are open to judicial verification. Furthermore, when comparing different countries, it becomes apparent that they have varying approaches to addressing this issue, which is also reflected in the extent to which regulations have evolved and the general public’s response to them.

ARTIFICIAL INTELLIGENCE IN GLOBAL DEVELOPMENT: OPPORTUNITIES, CHALLENGES, AND REGULATORY FRAMEWORKS – AN INTERNATIONAL PERSPECTIVE

AUTHOR – MOHAN KUMAR.R* & AMUTHALAKSHMI**

* STUDENT AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – MOHAN KUMAR.R & AMUTHALAKSHMI, ARTIFICIAL INTELLIGENCE IN GLOBAL DEVELOPMENT: OPPORTUNITIES, CHALLENGES, AND REGULATORY FRAMEWORKS – AN INTERNATIONAL PERSPECTIVE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 723-730, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I6475

Abstract

The accelerating integration of Artificial Intelligence (AI) across the economic, social, and institutional domains of nations worldwide marks one of the most consequential technological shifts of the twenty-first century. This study critically examines the development trajectory of AI from its conceptual origins to its contemporary multi-sectoral applications, analysing both the transformative benefits it offers and the complex challenges that accompany its adoption. Drawing on comparative evidence from developed and developing economies—with particular focus on India, Kenya, Brazil, Rwanda, and Vietnam—the paper charts the divergent paths nations have taken in harnessing AI for growth and social equity. The research further evaluates the evolving global regulatory landscape, interrogating how legislative frameworks in the United States, European Union, and emerging markets attempt to govern AI deployment responsibly. Findings reveal that while AI holds significant promise for inclusive development, bridging the adoption gap requires coordinated investment in infrastructure, human capital, and governance. The study concludes by articulating a framework for ethical and inclusive AI integration that can inform policy across diverse national contexts.

Keywords: Artificial Intelligence, Machine Learning, Global Development, International Policy, Ethics, Inclusive Growth, Regulatory Frameworks.

“GOVERNOR’S DISCRETION UNDER THE FIFTH SCHEDULE VS. LOCAL SELF-GOVERNMENT UNDER PESA: A CONSTITUTIONAL TENSION”

AUTHOR – DIKSHA GAUTAM* & PROF. DR. ANIL KUMAR DIXIT**

* LAW STUDENT, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

** ASSISTANT PROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

BEST CITATION – DIKSHA GAUTAM & PROF. DR. ANIL KUMAR DIXIT, “GOVERNOR’S DISCRETION UNDER THE FIFTH SCHEDULE VS. LOCAL SELF-GOVERNMENT UNDER PESA: A CONSTITUTIONAL TENSION”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 717-722, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

There is a major constitutional tension between the discretionary powers of the Governor under the Fifth Schedule of the Indian Constitution and the system of local self-governance envisaged under the Panchayats (Extension to Scheduled Areas) Act, 1996 (PESA). Although the Fifth Schedule grants the Governor extensive administrative powers to maintain peace and good governance in Scheduled Areas, PESA aims to grant power to Gram Sabhas that are tribal institutions of self-governance. Such a dual mechanism not only tends to produce overlapping jurisdiction, administrative ambiguity but also narrows the democracy of the grassroots. This paper is critical in addressing the question of whether the discretionary powers of the Governor are supportive or detrimental to the model of disseminated decentralised government advocated by PESA. It also examines judicial interpretations, state practices, and implementation difficult to understand the level of contrast between the intent of the constitution and the administrative reality. The paper suggests more explicit harmonisation of the law in order to compensate the autonomy of tribality and constitutional state and local governance structures.

“DOGS IN THE DOCK: A CRITICAL ANALYSIS ON THE RIGHTS OF STRAY DOGS”

AUTHOR – M. MUKUNDAN* & K. KEERTHANA**

* STUDENT AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – M. MUKUNDAN & K. KEERTHANA, “DOGS IN THE DOCK: A CRITICAL ANALYSIS ON THE RIGHTS OF STRAY DOGS”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 706-716, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I6473

ABSTRACT:

The legal and judicial treatment of stray dogs in India reflects an evolving attempt to balance animal welfare with public safety and administrative practicality. This part of the study examines both the statutory framework governing stray dogs and the role of the judiciary in shaping and strengthening these legal principles. It analyses the Prevention of Cruelty to Animals Act, 1960, along with the Animal Birth Control regime and municipal laws, which together form the backbone of animal welfare regulation in the country. At the same time, it highlights how courts have stepped in to interpret these laws in light of constitutional values, often expanding their scope to recognise the dignity and protection of animal life. Through an exploration of landmark decisions, including Animal Welfare Board of India v. A. Nagaraja, the discussion demonstrates how judicial intervention has contributed to the development of a more humane and rights-oriented approach towards stray dogs. By bringing together statutory provisions and case law, this section seeks to provide a comprehensive understanding of how law and judicial reasoning interact in addressing the complexities surrounding stray dog welfare in India.

KEYWORDS: Stray dogs, Animal Rights, Cruelty, Public safety, Rules.

“CRIMINAL LIABILITY FOR AI SYSTEMS: A COMPARATIVE STUDY OF THE UNITED STATES, EUROPEAN UNION, AND INDIA”

AUTHOR – JYOTIKA MAURYA* & DR. LAKSHMI PRIYA VINJAMURI**

* LAW STUDENT, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

** PROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

BEST CITATION – JYOTIKA MAURYA & DR. LAKSHMI PRIYA VINJAMURI, “CRIMINAL LIABILITY FOR AI SYSTEMS: A COMPARATIVE STUDY OF THE UNITED STATES, EUROPEAN UNION, AND INDIA”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 699-705, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The high rate of adopting artificial intelligence (AI) in the daily routine has created sophisticated legal issues, especially in the area of criminal responsibility. Conventional criminal law paradigms, which have been established on the concept of actus reus and mens rea, have challenges in accommodating autonomous systems, which can make independent decisions. The paper will analyse the problem of criminal responsibility of AI systems by comparing the United States, the European Union and India. It assesses the response of various jurisdictions to questions of attribution, accountability and responsibility in the event of harm caused by AI-powered technologies like chatbots and autonomous robots. The United States still heavily depends on product liability and negligence based on the doctrines, but the European Union is shifting towards a regulatory system based on risk-based responsibility. India, on the contrary, is still a developing country of law in this area. The paper identifies weaknesses in the current legislation and indicates the necessity to have a globally responsive and consistent liability system.

“ETHICS OF TAX PLANNING: WHERE DOES LEGITIMACY END AND ILLEGALITY BEGIN?

AUTHOR – MARKANDEY KUMAR MANISH* & DR. LAKSHMI PRIYA VINJAMURI**

* LAW STUDENT, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

** ASSISTANTPROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

BEST CITATION – MARKANDEY KUMAR MANISH & DR. LAKSHMI PRIYA VINJAMURI, “ETHICS OF TAX PLANNING: WHERE DOES LEGITIMACY END AND ILLEGALITY BEGIN?, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 692-698, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Tax planning has a complicated place in the context of fiscal jurisprudence, being at the border of the realm of legality and ethical duty. Although legal legitimate tax planning is accepted to be the legal way to reduce tax liability, the boundary between the fair and a crime tendency is not always clear. Judicial precedents and decisions vary in their purpose of differentiating permissible tax planning and colourable devices to avoid tax proposals, as seen in McDowell and Co. Ltd. v. CTO and Union of India v. Azadi Bachao Andolan. The current paper is a critical analysis of the ethical aspects of tax planning, and it raises the question as to whether adherence to laws is adequate when it comes to establishing legitimacy. It also examines the impact of aggressive tax planning activities on the zeal of tax laws, hampering government revenues, and confidence in the system. The paper states that such a balanced approach is necessary, which entails the incorporation of legal norms with ethical principles in taxation.