OPERATIONALIZING THE 2030 AGENDA: BIOSPHERE CONSTRAINTS, STATE LOCALIZATION, AND THE FUTURE OF CORPORATE ACCOUNTABILITY

AUTHOR – SHANTANU MISHRA* & DR. JUHI SAXENA**

* STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

BEST CITATION – SHANTANU MISHRA & DR. JUHI SAXENA, OPERATIONALIZING THE 2030 AGENDA: BIOSPHERE CONSTRAINTS, STATE LOCALIZATION, AND THE FUTURE OF CORPORATE ACCOUNTABILITY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 521-532, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The transition to the 2030 Agenda and the Sustainable Development Goals (SDGs) represents a structural paradigm shift from the preceding Millennium Development Goals, demanding a deep integration of macroeconomic growth, social inclusion, and absolute environmental protection. This paper critically examines the comprehensive architecture of the SDGs, utilizing theoretical frameworks such as the “Wedding Cake” model and the Water-Energy-Food (WEF) Nexus to demonstrate that economic and societal ambitions are fundamentally constrained by the carrying capacity of the Earth’s biosphere. To illustrate practical implementation, the study analyses India’s localized execution of the goals through its Voluntary National Review (VNR) and NITI Aayog’s SDG India Index, which structurally maps abstract global targets to actionable domestic administrative schemes. Additionally, the research evaluates the indispensable role of the private sector in bridging the critical financing gap, contrasting the strategic opportunities for multinational enterprises with the systemic reporting and resource barriers faced by micro, small, and medium enterprises (MSMEs). The paper highlights the fragility of corporate accountability governed by international soft law instruments—such as the UN Global Compact and UN Guiding Principles—warning against the pervasive threat of selective compliance and “SDG-washing”. Finally, the analysis outlines the conceptual convergence and operational distinctions between macroscopic SDGs and microscopic Environmental, Social, and Governance (ESG) criteria, concluding that authentic sustainable development requires corporations to transparently integrate granular ESG risk metrics with broad SDG impact targets to fundamentally restructure their global value chains.

Keywords: Sustainable Development Goals (SDGs), SDG Localization, Corporate Accountability, ESG Metrics, SDG-washing

TRANSPLANTING AND TRANSFORMING CORPORATE PERSONALITY IN INDIA: THE LEGISLATIVE SHIFT FROM THE COMPANIES ACT 1956 TO 2013

AUTHOR – PRIYANSHU GUPTA* & DR. TARU MISHRA**

* STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

BEST CITATION – PRIYANSHU GUPTA & DR. TARU MISHRA, TRANSPLANTING AND TRANSFORMING CORPORATE PERSONALITY IN INDIA: THE LEGISLATIVE SHIFT FROM THE COMPANIES ACT 1956 TO 2013, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 507-520, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This research provides a comprehensive examination of the historical, theoretical, and statutory dimensions of corporate personality, which serves as the foundational legal fiction of the global capitalist economy. Tracing the evolution of the corporate form from ancient Roman jurisprudence and mercantile sovereign concessions to its definitive crystallization in the landmark Salomon v. A. Salomon & Co. Ltd. (1897) decision, the study explores how the doctrine of the separate legal entity democratized limited liability and catalyzed economic development. Furthermore, it undertakes a comparative analysis of the doctrine’s trajectory within the Indian legal context, highlighting the vital legislative transition from the facilitative, colonial-era Companies Act of 1956 to the increasingly autochthonous and accountability-driven framework of the Companies Act, 2013.

By critically evaluating the Fiction, Concession, Realist, and Bracket theories, the research elucidates the philosophical underpinnings of corporate autonomy and the allocation of fundamental rights to artificial entities. It also details the profound operational privileges generated by this doctrine, including limited liability, perpetual succession, the capacity to litigate, and separate property ownership. Finally, the paper addresses the enduring tension between protecting entrepreneurial risk and ensuring corporate accountability. It critiques the absolute application of the corporate veil particularly concerning mass torts and multinational enterprise liability and examines the statutory integration of Corporate Social Responsibility (CSR) as a structural mechanism to reconcile the economic utility of the corporate fiction with the demands of societal justice.

Keywords: Corporate Personality, Separate Legal Entity, Limited Liability, Salomon v. Salomon, Corporate Social Responsibility (CSR)

A COMPARATIVE STUDY OF THE INCOME TAX ACT, 1961 AND THE NEW INCOME TAX BILL 2025

AUTHOR – JOSHNA JOY, STUDENT AT AMITY UNIVERSITY, NOIDA

BEST CITATION – JOSHNA JOY, A COMPARATIVE STUDY OF THE INCOME TAX ACT, 1961 AND THE NEW INCOME TAX BILL 2025, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 491-506, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This research explores a comparative examination of the Income Tax Act of 1961 and the recently launched Income Tax Bill of 2025.The aim is to analyse and clarify the alterations in the definitions, extent and amendment under both sets of laws. The aim is to thoroughly evaluate the changes introduced by the 2025 Bill. The major point of this study is that Income Tax Bill,2025 aims to streamline and update taxation, tackling the complexities and uncertainties found in the 1961 Act. The bill seeks to enhance clarity by revising definitions, broadening relief options for certain allowances and arrears and adding new clauses that reflect modern employment practices and technological developments. Anticipated results consist of a clearer comprehension of the legal and administrative changes affecting taxpayers and tax agencies, emphasized practical consequences for tax adherence and policy implementation. The research aims to enrich academic discourse by identifying aspects where additional legislative improvements could boost efficiency and fairness for taxpayers, thus facilitating informed choices in tax management and reform policy.

KEYWORDS: Income Tax Act 1961,Digital Taxation, Income Tax Bill 2025,BEPS Compliance, Tax Policy Modernization

USE OF TRADEMARK IN METAVERSE

AUTHOR – MEGHA, LL.M. (IP) STUDENT AT AMITY UNIVERSITY NOIDA

BEST CITATION – MEGHA, USE OF TRADEMARK IN METAVERSE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 480-490, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I446

TRADEMARK USE, INFRINGEMENT AND ENFORCEMENT IN THE METAVERSE

Nature of Trademark Use in Virtual Worlds

Trademark law in classical formulation is intended to regulate the use of signs that make immune in the marketplace as an indication of commercial origin and it also aims to defend the goodwill that is created for this sign through constant quality and consumer association. Virtual worlds and metaverse environments recreate the conditions necessary for a marketplace (buyers & sellers, product differentiation, advertising, transactional exchange & reputational competition) however, they do so through the use of technologically mediated and immersive modes. As a result, investigation of the “use” of a trademark in the context of virtual worlds must ask not just what value a trademark marker has as a visual representation but rather what is functional in the sense of being commercially important in an environment where goods and services can be intangible, avatar-based and tokenized^[1].

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[1] Joshua Fairfield, “Tokenized: The Law of Non-Fungible Tokens and Next Generation Digital Property,” Southern California Law Review 95 (2022).

SOCIO-ECONOMIC DETERMINANTS OF HUMAN TRAFFICKING: A COMPARATIVE ANALYSIS OF INDIA AND THE US

AUTHOR – RIYA JAISWAL, STUDENT AT AMITY UNIVERSITY, LUCKNOW CAMPUS

BEST CITATION – RIYA JAISWAL, SOCIO-ECONOMIC DETERMINANTS OF HUMAN TRAFFICKING: A COMPARATIVE ANALYSIS OF INDIA AND THE US, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 469-479, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I445

ABSTRACT

Human trafficking is a widespread problem that affects both the USA and India, though in different ways. This essay investigates the socioeconomic elements that contribute to human trafficking in these two nations. According to our research, human trafficking in both countries is frequently caused by poverty, inequality, unemployment, and a lack of education.

Due to India’s high rates of poverty (22%, World Bank, 2020) and unequal income distribution (Gini coefficient: 0.38, World Bank, 2020), vulnerable groups are more likely to be exploited. The issue is made worse by limited access to employment and education (7.2% unemployment, IMF, 2020). In contrast, despite lower rates of poverty (12.9%, Census Bureau, 2020), the USA has problems with human trafficking that derive from systemic disparities (Gini coefficient: 0.41, World Bank, 2020) and vulnerabilities among marginalized groups.

A comparative study reveals the complexity of human trafficking, with inequality playing a major role in the USA and poverty playing a major one in India. Targeted initiatives that address these determinants—such as economic empowerment programs, education, and awareness campaigns—are essential to the fight against human trafficking.

The study’s conclusions have important policy ramifications, highlighting the necessity of context-specific strategies for combating human trafficking. Addressing the underlying causes of human trafficking, such as poverty, inequality, and illiteracy, should be a top priority for governments and anti-trafficking organizations.

By comparing India and the USA and emphasizing the necessity for specialized tactics to stop human trafficking, this study adds to the body of previous material.

Keywords: Human trafficking, socio-economic determinants, India, USA, comparative analysis

ANALYTICAL STUDY OF RESERVATIONS AND ITS CONSTITUTIONAL VALIDITY AND ITS CHALLENGES

AUTHOR – N. VELMURUGAN* & KK. NAKSHATHRA**

• STUDENT AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES

** ASSISTANT PROFESSOR AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES

BEST CITATION – N. VELMURUGAN & KK. NAKSHATHRA, ANALYTICAL STUDY OF RESERVATIONS AND ITS CONSTITUTIONAL VALIDITY AND ITS CHALLENGES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 435-468, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I444

ABSTRACT

This dissertation examines India’s reservation policy from historical origins to modern challenges, confirming its constitutional validity only under strict conditions like data-backed quotas and creamy layer exclusions.

India’s reservation system, evolved from colonial safeguards to a 59.5% quota framework via seven amendments, faces constitutional scrutiny amid 14 states breaching the 50% ceiling (Indra Sawhney, 1992) and persistent issues like SC/ST creamy layer gaps (Jarnail Singh, 2018) and EWS exclusions. Employing doctrinal analysis of primary sources (Constitution Articles 14-16, 330-342; 26 judgments) and secondary literature (Mandal, Rohini reports), this LLB dissertation traces pre-colonial roots, legislative expansions, judicial doctrines (50% rule, proportionality), implementation failures (dynastic capture, data voids), and comparative models (US strict scrutiny ban, South African BEE sunset).

Key findings validate hypotheses: Reservations endure only with quantifiable data, sub-50% limits, and uniform creamy layers, while judicial expansions risk basic structure violations (Kesavananda Bharati, 1973).

Recommendations include a 2026 caste census, SC/ST creamy layer enforcement, Ninth Schedule Ninth Schedule reforms for Tamil Nadu’s 69% quota, Rohini sub-categorization, and hybrid caste-economic weighting with 10-year sunsets—restoring Ambedkar’s temporary equity vision while preserving merit (Article 335).

Keywords: Reservation, Constitution of India, Kesavananda Bharati, Social Impact, Article 15, Article 16, Article 46, Article 335, Article 338, DPSP, Indra Sawhney, Mandal Commission, South Africa’s BEE, Five Reform Pillars, Economic Criterion Era, Article 338, Sunset clause, Creamy Layer Refinement, Directive Principles.

DIGITAL LENDING PLATFORMS IN INDIA AND DEBT-INDUCED SUICIDES: A SOCIO-LEGAL ANALYSIS OF REGULATORY GAPS, LIABILITY, AND CONSUMER PROTECTION

AUTHOR -SHRUTI PRAJAPATI* & TAPAN KUMAR CHANDOLA**

* STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

BEST CITATION – SHRUTI PRAJAPATI & TAPAN KUMAR CHANDOLA, DIGITAL LENDING PLATFORMS IN INDIA AND DEBT-INDUCED SUICIDES: A SOCIO-LEGAL ANALYSIS OF REGULATORY GAPS, LIABILITY, AND CONSUMER PROTECTION, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 426-434, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Exponential growth in digital financial platforms in India has revolutionized the traditional credit market by providing instant and collateral-free loans to the masses. These financial platforms, driven by financial technology, have achieved financial inclusion by filling the gaps in traditional banking institutions. But the unregulated and rapid growth of these platforms has also raised critical socio-legal issues regarding exploitative lending, violations of data privacy, recovery of loans, and the rising number of debt-related suicides.

This paper seeks to provide an in-depth socio-legal analysis of digital lending platforms in India, with a focus on the interplay between inadequate regulations, platform liability, and inadequate consumer protection. The paper will examine the extant legal regime, including the extant regulatory guidelines issued by the Reserve Bank of India, the Information Technology Act of 2000, the Consumer Protection Act of 2019, and the emerging data protection regime. The paper will also highlight the inadequate and piecemeal nature of the extant legal regime in tackling the issues in digital lending platforms.

Moreover, the paper delves into the psychological and sociological aspects of debt-related suicides, focusing on the aggressive recovery mechanisms and online harassment. The paper further discusses the difficulties encountered by courts in holding online lending platforms civilly and criminally liable, considering their hybrid nature of operation.

The paper concludes by calling for a robust and cohesive regulatory framework that balances innovation with accountability. The authors highlight the need for more effective consumer protection mechanisms, data privacy, and ethical lending practices, not only to avoid further socio-economic consequences but also to uphold the dignity and rights of borrowers.

GIAN KAUR VS STATE OF PUNJAB AIR 1996 SC 946

AUTHOR – T.CHARUMATHI, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY

BEST CITATION – T.CHARUMATHI, GIAN KAUR VS STATE OF PUNJAB AIR 1996 SC 946, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 420-425, APIS – 3920 – 0001 & ISSN – 2583-2344.

INTRODUCTION:

Article 21 of the Constitution of India provides that no person shall be deprived of his life and personal liberty except in accordance with a procedure established by law. The importance of this article has been reiterated by the judicial authorities of our country on many occasions and is widely regarded as one of the fundamental tenets of civilized society. Public policy prohibits the enactment of laws which deprive individuals of their life or liberty for arbitrary/irrational reasons, thereby contravening fundamental human rights. The necessity of Article 21 is fundamental to the principles of justice and rule of law and is such that it can be suspended even in cases of national emergencies. Bhagwati J., writing for the Court in Francis Coralie Mullin v. The Administrator, ^[1]also spoke about the significance of Article 21 as a constitutional principle integral to democratic governance. The article scope includes all cases where someone loses their life or freedom (regardless of the reason). Hence, what does this article actually advocate? What does this right to live mean? How does this right to die relate? If there is a connection between the two rights, why do we impose criminal punishment for attempted suicide? The right to live and the right to die are separate rights but somehow related. One permits and one prohibits. An analysis of Gian Kaur v. State of Punjab (an important case in relation to this subject) will elucidate the lines between the two rights.

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[1] AIR 1981 SC 746;

REGULATING MICRO INSURANCE FOR FINANCIAL INCLUSION: AN ANALYSIS OF LEGAL AND REGULATORY BARRIERS IN INDIA

AUTHOR – DIYA MITTAL* & DR. RENU MAHAJAN**

* STUDENT AT AMITY UNIVERSITY, NOIDA

** PROFESSOR AT AMITY UNIVERSITY, NOIDA

BEST CITATION – DIYA MITTAL & DR. RENU MAHAJAN, REGULATING MICRO INSURANCE FOR FINANCIAL INCLUSION: AN ANALYSIS OF LEGAL AND REGULATORY BARRIERS IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 401-419, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

Micro-insurance has emerged as an important instrument of financial inclusion in India, particularly for low-income households, informal workers, small farmers, migrant labourers and other economically vulnerable groups who remain largely outside formal social security systems. It provides affordable risk protection against contingencies such as death, disability, illness, accidents and livelihood shocks, thereby reducing the possibility that sudden financial crises push vulnerable households deeper into poverty. This paper examines the legal and regulatory framework governing micro-insurance in India and critically analyses the barriers that hinder its effectiveness as a tool of inclusive development.

The study explores the statutory foundation of micro-insurance through the Insurance Act, 1938 and the Insurance Regulatory and Development Authority Act, 1999, and evaluates the role of the Insurance Regulatory and Development Authority of India (IRDAI) in shaping inclusive insurance governance. Particular attention is given to the IRDAI (Micro Insurance) Regulations, 2005 and 2015, including issues relating to product design, eligibility, distribution channels, disclosure norms and claims settlement procedures. The paper also analyses the contribution of government-supported schemes such as Pradhan Mantri Jeevan Jyoti Bima Yojana, Pradhan Mantri Suraksha Bima Yojana^[1], Ayushman Bharat and the wider financial inclusion framework created through Pradhan Mantri Jan Dhan Yojana.

The paper argues that despite the existence of an extensive legal and policy framework, micro-insurance in India continues to face significant structural and regulatory challenges. These include low awareness, weak consumer protection, mis-selling, infrastructural constraints, overlapping regulatory jurisdictions, claims-related difficulties and digital exclusion. It concludes that for micro-insurance to function as a meaningful instrument of financial inclusion, the legal regime must move beyond formal access and focus on substantive accessibility, accountability and equity. The paper ultimately positions micro-insurance not merely as a financial product, but as a critical mechanism of social protection and distributive justice in India.

Keywords: Micro-Insurance; Financial Inclusion; Insurance Regulation; IRDAI; Low-Income Policyholders; Consumer Protection; Social Security; Insurance Law; Inclusive Development; India

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[1] Pradhan Mantri Suraksha Bima Yojana, Ministry of Finance, Government of India, Operational Guidelines (2015).

FROM SILENCE TO RIGHTS:  RECOGNISING MENSTRUAL HEALTH AND HYGIENE WITHIN INDIA’S FUNDAMENTAL RIGHTS FRAMEWORK

AUTHOR – CHARUMATHI.T, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY

BEST CITATION – CHARUMATHI.T, FROM SILENCE TO RIGHTS:  RECOGNISING MENSTRUAL HEALTH AND HYGIENE WITHIN INDIA’S FUNDAMENTAL RIGHTS FRAMEWORK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 387-400, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT:

In India, menstrual hygiene and health have transformed from being socially taboo to having become a constitutional issue of importance. The Supreme Court of India has determined that hygienic menstruation is part of the broad interpretation based on Article 21 that constitutes basic rights to equality, health, dignity, and life. Menstruation rights as basic human rights to the protection against discrimination to access products for menstruation, safe sanitation, and medical care are guaranteed by Articles 14, 15, and 21 of the Indian Constitution. This research uses a doctrinal approach to assess menstruation hygiene as part of the broader Indian framework of fundamental rights. This research considers the constitutional guarantees surrounding menstrual hygiene as well as the important court cases and the various government programs aimed at increasing awareness of menstruation, improving hygiene facilities in schools, and providing free sanitary napkins to those in need. Addressed here are the continuously evolving issues that obstruct the implementation of menstrual hygiene initiatives including, but not limited to, economic barriers, lack of awareness, social stigma as well as inadequate facilities in rural areas. Setting legal recognition of menstrual hygiene as a fundamental right has made an important move toward recognizing socio-economic status, but requires different enforcement mechanisms and policies, as well as a better public understanding of these issues, in order for menstruation health to be considered a basic human right. The research findings include adding additional provisions regarding menstrual hygiene into the constitution of a country relates to human dignity and gender justice; moving from going from no rights to have rights protects people from being denied the opportunity to have a menstrual cycle .

Keywords: Article 21, Gender Justice Human Dignity Menstrual Health Basic Human Rights Supreme Court of India and Constitutional Protection.