A STUDY ON CAPITAL GAIN TAX EXCEMPTION IN COURT APPROVED AMALGAMATION UNDER SECTION 47 OF THE INCOME TAX ACT 1961

AUTHOR – SAMPRITASAI A.R, STUDENT AT SCHOOL OF LAW. VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES PALLAVARAM, CHENNAI – 600 117.

BEST CITATION – SAMPRITASAI A.R,, A STUDY ON CAPITAL GAIN TAX EXCEMPTION IN COURT APPROVED AMALGAMATION UNDER SECTION 47 OF THE INCOME TAX ACT 1961, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 918-924, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/V6I598

Introduction

Corporate amalgamation is a pivotal strategy for firms seeking to strengthen their market presence, achieve operational efficiencies, and unlock financial synergies. In India, such mergers and restructurings are governed by a complex interplay of corporate and tax laws designed to balance business growth with stakeholder protection. The Companies Act, 2013, along with the Income Tax Act, 1961, provide the legal and fiscal framework that regulates amalgamations, requiring judicial oversight primarily through the National Company Law Tribunal (NCLT).

This framework aims to uphold principles of transparency, fairness, and tax neutrality while facilitating efficient corporate reorganization. However, practical challenges such as procedural delays, conflicting stakeholder interests, and diverse judicial interpretations continue to influence the landscape. This article explores the legal architecture and tax implications of amalgamations in India, examining legislative provisions, regulatory roles, judicial pronouncements, and existing challenges to offer a comprehensive understanding of this critical aspect of corporate restructuring.

INDIGENOUS APPROACH TO CONSTITUTIONAL INTERPRETATION: AN INTERPRETATIVE MODEL BASED ON THE SHRIMAD BHAGAVAD GITA

AUTHOR – RAJIV KUMAR, ASSISTANT PROFESSOR, SCHOOL OF LAW, IMS UNISON UNIVERSITY, DEHRADUN

BEST CITATION – RAJIV KUMAR, INDIGENOUS APPROACH TO CONSTITUTIONAL INTERPRETATION: AN INTERPRETATIVE MODEL BASED ON THE SHRIMAD BHAGAVAD GITA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 905-917, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/V6I597

Abstract

The Constitutional text in itself is not living law, but the text, along with its interpretation by the courts, covers the changing societal needs and aspirations. The Constitution of India is a unique document that encompasses philosophy, politics, society, and law, requiring an interpretative model distinct from ordinary legal interpretation. There are various methods to interpret the Constitution, such as Textualism, Originalism, Structuralism, Doctrinalism, Pragmatism, and Purposivism. The Indian Supreme Court initially preferred a textualist approach to interpret the constitutional text and later shifted to a structuralist and purposive approach to give expansive meaning and enlarge the scope of various fundamental rights. These approaches are mainly dominated by Western legal philosophy. There is a need to Indianize the interpretative paradigm, and the Bhagavat Gita can be an inspiring instrument in this regard. This paper explores whether principles of Buddhi Yog, Dharma, Karm Yog, and Karm Sanyās Yog in the Bhagavat Gita can be utilised for understanding various constitutional provisions dealing with fundamental rights, fundamental duties and Directive Principles for the State Policy. Drawing parallels between the Gita’s philosophy and various key constitutional concepts like equality, freedom and liberty, this paper presents an Indian philosophical approach to interpret key constitutional principles.

There has been a common concern in the interpretative exercise that which meaning would be appropriate and how to reach a particular conclusion in a case where a word or phrase has multiple meanings. It is also seen that the justices, in the name of interpretation, disregard the constitutional text and employ their morals, political, or social preferences. In that case, the Gita’s key principles can be a fruitful instrument to guide and give meaning to the constitutional provisions and provide a moral and ethical framework of constitutional interpretation resonant with the civilizational ethos of India. This paper doctrinally analyses the key Gita’s principles through textual analysis of selected Gita passages and maps their normative principles to Constitutional interpretation. This Indian philosophical approach promotes a balanced constitutional jurisprudence and harmonises rights and duties, and the role of the judiciary.

KEYWORDS: Constitutional Interpretation; Bhagavat Gita; Supreme Court: Indian Philosophy; Dharma

AN ANALYSIS ON THE LEGAL FRAMEWORK OF FRANCHISE AGREEMENTS: RIGHTS AND OBLIGATIONS

AUTHOR – VEERAPPAN V* & AKSHAYA R**

* STUDENT AT VELS SCHOOL OF LAW

** PROFESSOR AT VELS SCHOOL OF LAW

BEST CITATION – VEERAPPAN V & AKSHAYA R, AN ANALYSIS ON THE LEGAL FRAMEWORK OF FRANCHISE AGREEMENTS: RIGHTS AND OBLIGATIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 901-904, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/V6I596

Introduction

One of the best business development strategies is franchising, which enables entrepreneurs to operate under well-known brand names while facilitating quick company growth. A legally binding contract that outlines the responsibilities and rights of the franchisor and the franchisee is called a franchise agreement. Important areas like brand usage, financial obligations, operational needs, and dispute resolution are governed by this agreement. A clear legal framework is necessary to guarantee equity, openness, and the defense of both parties’ interests given the complexity of these contractual agreements. Different jurisdictions have different laws governing franchise agreements; some have laws specifically pertaining to franchises, while others control franchising under general laws pertaining to contracts, intellectual property, and competition. Legal issues frequently come up with relation to disclosure requirements, franchisee safeguards, termination rights, and renewal agreements. Strong legal safeguards are necessary to protect the interests of franchisors and franchisees against conflicts resulting from regulatory discrepancies and power imbalances in franchise agreements. With an emphasis on the rights and responsibilities of both parties, this research piece attempts to examine the legal framework underlying franchise agreements. Important topics like the development of franchise law, the obligations of franchisors and franchisees, regulatory obstacles, and the legal ramifications of termination and renewal will all be covered. The paper aims to offer insights into effective legal practices for creating equitable and enforceable franchise agreements by examining these crucial aspects. Furthermore, suggestions for bolstering franchise regulations and advancing a fair and open franchising environment will be presented.

STREET-LEVEL BUREAUCRACY AND IMPLEMENTATION UNDER THE CODE ON SOCIAL SECURITY, 2020: A DOCTRINAL ANALYSIS OF LOCAL-LEVEL ADMINISTRATIVE INTERFACES

AUTHOR – SUBA SRI. M & THANUSH TRIVIKRAM N
STUDENTS AT SCHOOL OF EXCELLENCE IN LAW, TAMILNADU DR. AMBEDKAR LAW UNIVERSITY

BEST CITATION – SUBA SRI. M & THANUSH TRIVIKRAM N, STREET-LEVEL BUREAUCRACY AND IMPLEMENTATION UNDER THE CODE ON SOCIAL SECURITY, 2020: A DOCTRINAL ANALYSIS OF LOCAL-LEVEL ADMINISTRATIVE INTERFACES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 891-900, APIS – 3920 – 0001 & ISSN – 2583-2344.

The Code on Social Security, 2020 represents a significant step towards consolidating and streamlining India’s fragmented social security framework, particularly with respect to unorganised workers. While the Code introduces an institutional architecture for the registration and delivery of social security benefits, its effective implementation is closely tied to the functioning of local-level administrative authorities. This paper undertakes a doctrinal analysis of the implementation framework under the Code through the lens of Street-Level Bureaucracy, which emphasizes the role of frontline officials in translating statutory mandates into practical outcomes. The study critically examines the statutory provisions, delegated powers, and procedural mechanisms that govern local-level administrative interfaces under the Code. It analyses the extent to which the legal framework defines roles, regulates discretion, and structures interactions between the State and beneficiaries. Particular attention is paid to the design of registration systems, distribution of authority between central and state bodies, and the scope of administrative flexibility embedded within the legislation. By focusing on the internal coherence and operational clarity of the statutory scheme, the paper seeks to identify areas of ambiguity, overlap, and potential gaps within the legal framework. Without engaging in empirical evaluation, the study highlights how the design of legal provisions may influence implementation processes at the local level. The paper ultimately contributes to a deeper understanding of the relationship between legislative drafting and administrative execution in the context of social security governance in India.

KEYWORDS: Unorganised Workers, Street-Level Bureaucracy, Administrative Discretion, Implementation Framework

REFUGEES RIGHTS AND LEGAL STATUS IN INDIA

AUTHOR – SMRITY MISHRA, STUDENT AT SHAMBHUNATH INSTITUTE OF LAW, JHALWA, PRAYAGRAJ

BEST CITATION – SMRITY MISHRA, REFUGEES RIGHTS AND LEGAL STATUS IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 884-890, APIS – 3920 – 0001 & ISSN – 2583-2344.

INTRODUCTION

Refugee protection is a cornerstone of international humanitarian law and human rights principles, encompassing a complex framework of legal norms, treaties, and policies at both the international and national levels. At its core, refugee protection seeks to safeguard the rights and well-being of individuals who have fled their home countries due to persecution, conflict, violence, or other threats to their safety and fundamental freedoms.

UDHR Convention provides that “Everyone has the right to seek and to enjoy in other countries asylum from persecution.”¹

Internationally, the key instrument governing refugee protection is the 1951 Convention relating to the Status of Refugees and its 1967 Protocol. These instruments establish the legal definition of a refugee and outline the rights and obligations of both refugees and the states that host them. According to the Convention, a refugee is someone who has a well-founded fear of persecution based on race, religion, nationality, political opinion, or membership in a particular social group, and is unable or unwilling to return to their country of origin.

The United Nations High Commissioner for Refugees (UNHCR) plays a crucial role in coordinating international efforts to protect and assist refugees, providing support to both refugees and the countries that host them.

The 1951 Refugee Convention and the 1967 Protocol are at the cornerstone of the international legal framework for refugee protection as they establish the main principles on which refugee protection is based – such as the principle of non-refoulement and the principle of Non-discrimination In many cases, refugees face significant challenges and barriers to accessing protection at the national level.²

Despite these challenges, many countries have made efforts to strengthen their asylum systems and enhance refugee protection.

SAFETY MEASURES FOR WOMEN WORKERS IN “DANGEROUS OPERATIONS”

AUTHOR – ISHWARYA, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY

BEST CITATION – ISHWARYA, SAFETY MEASURES FOR WOMEN WORKERS IN “DANGEROUS OPERATIONS”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 878-883, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This paper looks at the special rules in Indian Labour Law that protect women’s rights at work. It explores the main ideas that support these rules and takes a closer look at important laws like the Equal Remuneration Act, the Maternity Benefit Act, and the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act. The paper also talks about how these laws fit into the new Labour Codes and what it takes to make sure they’re used and followed well, especially in places like the informal sector. Plus, it checks how well these legal protections work to help women get equal chances in jobs, comparing them to what other countries do and what India has agreed to. The abstract wraps up by pointing out the ongoing issues and suggesting ways to make the legal system stronger and really get gender equality going in Indian workplaces. Even though India has passed many laws to help women at work, they still face a lot of challenges. A big issue is that women often don’t get paid fairly and face discrimination because of their sex. These problems have been around for years, which is why laws like the Maternity Benefits Act, 1961, and the Equal Remuneration Act, 1976, were created. These laws were made to help achieve the country’s goal of equality and to follow the rules that tell the government to include helpful and protective measures in the laws. This paper looks into the laws that are designed to help women in the workplace.

Keywords: Labour Law, Gender Equality, Employment, Rights of Women

EFFECTIVENESS OF THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE ACT, 2013 IN ENSURING SAFE WORK ENVIRONMENTS: A CRITICAL ANALYSIS

AUTHOR – J TEJASWINI, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY

BEST CITATION – J TEJASWINI, EFFECTIVENESS OF THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE ACT, 2013 IN ENSURING SAFE WORK ENVIRONMENTS: A CRITICAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 864-877, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Sexual harassment at the workplace is not merely a violation of a woman’s dignity—it is a denial of her constitutional right to work in an environment free from fear, humiliation, and exploitation. For decades, Indian women navigated hostile workplaces with no legal remedy beyond the general provisions of criminal law, which proved woefully inadequate for addressing the subtle, pervasive, and institutionally embedded nature of workplace harassment. The Supreme Court’s landmark judgment in Vishaka v. State of Rajasthan (1997) filled this void by laying down binding guidelines, but it took another sixteen years before Parliament enacted comprehensive legislation—the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The Act promised a transformative shift: mandatory Internal Complaints Committees in every workplace, Local Complaints Committees for the unorganised sector, time-bound inquiry procedures, and employer accountability backed by penalties. A decade after its enactment, however, the question that demands an honest answer is whether the Act has actually delivered on its promise. Has it made Indian workplaces safer for women, or has it remained, like so much progressive legislation, a paper tiger—impressive in statute books but ineffective in lived reality? This article undertakes a comprehensive examination of the Act’s effectiveness, analysing its provisions, assessing implementation on the ground, identifying structural and practical gaps, examining judicial interpretation, and proposing reforms that could bridge the distance between legislative intention and workplace safety.

Keywords: Sexual Harassment, Workplace Safety, POSH Act 2013, Vishaka Guidelines, Internal Complaints Committee, Women’s Rights, Gender Justice, Implementation Challenges, Employer Accountability

WORKPLACE SURVEILLANCE AND EMPLOYEE PRIVACY: A LABOUR LAW PERSPECTIVE IN INDIA

AUTHOR – S. SRINITHI, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY

BEST CITATION – S. SRINITHI, WORKPLACE SURVEILLANCE AND EMPLOYEE PRIVACY: A LABOUR LAW PERSPECTIVE IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 849-863, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The relationship between employer and employee has always involved an element of supervision. The manager walking the floor, the timekeeper at the factory gate, the supervisor reviewing completed work. But the digital revolution has transformed supervision into something qualitatively different: pervasive, continuous, algorithmic surveillance that monitors not just what workers do but how they do it, how long they take, where they go, what they say, and sometimes even how they feel. In contemporary Indian workplaces, employees may be tracked through biometric attendance systems, CCTV cameras, GPS devices in company vehicles, keystroke loggers on company computers, email monitoring software, and algorithmic performance management systems that score every interaction and flag every deviation from expected behaviour. The employer’s justification is always productivity, security, or compliance. The employee’s experience is frequently one of anxiety, distrust, and a pervasive sense of being watched. Indian labour law has not kept pace with this surveillance revolution. There is no comprehensive legislation governing workplace surveillance, no clear standard for what employers may and may not monitor, and no effective remedy for employees whose privacy is violated through excessive or abusive monitoring. The right to privacy, declared a fundamental right by the Supreme Court in Justice K.S. Puttaswamy v. Union of India (2017), has not been translated into specific workplace protections. This article examines the tension between legitimate employer interests in supervision and the employee’s fundamental right to privacy, analyses the existing legal framework and its inadequacies, considers how other jurisdictions have balanced these competing interests, and proposes a framework for workplace surveillance regulation that respects both employer needs and employee dignity.

Keywords: Workplace Surveillance, Employee Privacy, Labour Law, Right to Privacy, Biometric Data, Digital Monitoring, GDPR, Personal Data Protection, Employee Rights

LABOUR RIGHTS IN INFORMAL SECTOR

AUTHOR – SANTHOSH PANDIAN P, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY

BEST CITATION – SANTHOSH PANDIAN P, LABOUR RIGHTS IN INFORMAL SECTOR, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 841-848, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The informal sector in the modern global economy is no longer a transitory stage but structural permanence. This paper examines the dynamic terrain of labour rights in relation to informal workers, with special attention paid to the growing divide between them and the formal labour force in the form of a protection gap. By 2026, the demarcation of traditional employment due to technological changes and precarious gig employment arrangements has become more indistinct, and implementing basic labour standards has become more challenging. By making a comparative study of the emerging economies, this paper establishes that although there is an incremental awareness of rights among workers, institutional capability to apply these rights has not been realized. The study is concerned about the alarming relationship between high informality and intergenerational poverty cycles, especially in women and youth. The paper will conclude by a conclusion exploring the key elements that lead to success of grassroot movements and collective bargaining models in the informal economy and how the informal labour union can be empowered and social security delivery digitised to close the inequality gap and provide decent work to everyone.^[1]

KEYWORD: Informal sector, Labour rights, Formal labour force, Protection gap, Collective bargaining

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[1] International Labour Organization, Women and Men in the Informal Economy: A Statistical Picture (3rd ed. 2018)

A CRITICAL STUDY OF LEGAL REFORMS IN INDIAN CRIMINAL JUSTICE SYSTEM

AUTHOR – KAUSTUBH KASYAP* & DR. SHAIWALINI SINGH**

* STUDENT AT AMITY UNIVERSITY LUCKNOW

** PROFESSOR AT AMITY UNIVERSITY LUCKNOW

BEST CITATION – KAUSTUBH KASYAP & DR. SHAIWALINI SINGH, A CRITICAL STUDY OF LEGAL REFORMS IN INDIAN CRIMINAL JUSTICE SYSTEM, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 835-840, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The criminal justice system in India has traditionally been governed by colonial period laws, especially the Indian penal code (IPC) of 1860 which was the cornerstone of the substantive criminal law over a period of over 160 years. India is the largest democracy in the world. Regrettably, the efficacy of its prominence is waning due to a flawed criminal justice system. Consequently, we are at a critical juncture; we need to rethink and reformulate the Judicial system in order to confront contemporary challenges due to a significant increase in the demand for justice. Specific gaps require the advancement of various techniques and strategies that can be effectively integrated into the policy framework. Therefore, examining how to enhance understanding of the criminal justice system is worthwhile. The purpose of the criminal justice system has been discussed hereunder.

Nevertheless, the shifting socio-economic situations, technological progress, and the increased interests in the rights of victims and the efficiency of the judicial system required radical changes. With the introduction of the Bharatibatra Nyaya Sanhita (BNS), 2023, the Indian criminal law has a new change of paradigm as it substitutes the IPC with new provisions that are expected to cater to the modern nature of crime and positively impact the efficiency of the justice delivery system in modern times. The BNS is part of a much larger legislative reform, together with the Bharatiya Nagarik Suraksha Sanhita, 2023 and Bharatiya Sakshya Adhiniyam, 2023, which all aim to modernize criminal law in India and to abandon colonial legal frameworks. The Bharatiya Nyaya Sanhita restates and rationalises substantive criminal law, to the extent that fewer sections are created in comparison with the IPC, with new assailants being organised crime, terrorism, mob lynching, offenses against national sovereignty. The bill attempts to meet the new criminal issues and focuses on the justice that is victim-centered, integrates technology, and expedites the judicial procedures. The present research paper is a critical review of the Bharatiya Nyaya Sanhita, 2023 that has been described as a significant change in the criminal justice system in India. It assesses the goals, material aspects and legal consequences of the new law and compares it with the old legal system that was established in IPC.  Another major inquiry made in the study is whether the BNS isindeed a radical overhaul of criminal jurisprudence, or a restructuring of the current provisions. It particularly focuses on the introduction of new offences, reforms on punishment, change of definition of crimes and the implication on civil liberties and constitutional governance. The paper is based on a doctrinal legal research methodology, which largely relies on statutory analysis, scholarly articles, governmental reports, and judicial commentaries that were published in 202024. Critical analysis helps the study to determine the merits and defects of the Bharatiya Nyaya Sanhita. As the law seeks to bring criminal law into the current times and reflect new types of crime, scholars have criticized the use of ambiguous terminology in some of the provisions, the possible exploitation of the concept of national security offences, and the continued existence of some of the legal systems of the colonial era in the new system. The results indicate that the Bharatiya Nyaya Sanhita is a significant move towards the reform of the criminal justice system in India but needs to be implemented with caution and should be reviewed periodically to address the needs of reinforcing rule of law, protecting basic rights, and enhancing effective justice delivery. The research concludes that, although the BNS has a number of progressive reforms, the ultimate effects will rely on the judicial interpretation, institutionalized and efficient coordination with law enforcement agencies.

Keywords: Criminal Justice Reform, Bharatiya Nyaya Sanhita 2023, Indian Penal Code, Criminal Law Modernization, Victim-Centric Justice, Legal Reform in India, Criminal Jurisprudence.