Category: Volume 5 and Issue 1 of 2025

BURDEN OF PROOF VS. STANDARD OF PROOF: CLEARING THE CONFUSION

AUTHOR – JASH SHAH*, STUDENT AT O.P. JINDAL GLOBAL UNIVERSITY

*jashshah2512@gmail.com & LinkedIn Profile – http://www.linkedin.com/in/jashshah2512

BEST CITATION – JASH SHAH, BURDEN OF PROOF VS. STANDARD OF PROOF: CLEARING THE CONFUSION, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 265-268, APIS – 3920 – 0001 & ISSN – 2583-2344.

Introduction ‘

Burden of Proof’ and ‘Standard of Proof’ are two extremely critical aspects in the legal world which are essential in guiding and evaluating how evidence is presented in court. These are two different legal terms which serve different purposes, yet, even those familiar with the legal system tend to sometimes get confused between the two. Briefly, burden of proof determines who is responsible for proving a fact, whereas standard of proof specifies the criteria and standard of fact that can be used convincingly as evidence. Burden of Proof and Standard of Proof play a pivotal role in ensuring that a fair outcome prevails at the end of trial. This blog aims to explore these two concepts in detail, clarifying their roles in legal context, clearing the confusion related to these two concepts and explaining how these two operate together to uphold justice in a fair manner.

HEARSAY: EXCEPTIONS AND APPLICATIONS IN MODERN TRIALS

AUTHOR – REWA SHARMA*, STUDENT AT O.P. JINDAL GLOBAL UNIVERSITY

* sharmarewa257@gmail.com & LinkedIn Profile – https://www.linkedin.com/in/rewa-sharma-b463062b8

BEST CITATION – REWA SHARMA, HEARSAY: EXCEPTIONS AND APPLICATIONS IN MODERN TRIALS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 261-264, APIS – 3920 – 0001 & ISSN – 2583-2344.

Information you have heard but are known to be true
Although the term “hearsay” may sound technical, it’s something we all encounter in our everyday lives—whether it’s a rumour, gossip, or something we’ve “heard on the grapevine.” In the context of law, however, hearsay has a very specific meaning: it refers to statements made outside of court, which are presented in court to prove the truth of the matter asserted. While we might casually share or hear such information in daily conversation, the rules of evidence in a courtroom are much stricter. Hearsay evidence is generally excluded from trials because it lacks the reliability and trustworthiness that come from direct testimony and cross- examination. That said, hearsay isn’t entirely shut out of the legal process—it’s governed by a set of exceptions that allow certain statements to be admitted, depending on their context and the circumstances under which they were made. Understanding hearsay and its exceptions is crucial for both legal practitioners and anyone who finds themselves involved in a trial, as these rules can significantly impact the outcome of a case.

COMPARATIVE STUDY OF BENEFIT PLANS FOR EMPLOYEES IN INDIA AND THE UNITED STATES OF AMERICA

AUTHORS – REWA SHARMA* & JASH SHAH**, STUDENTS AT O.P. JINDAL GLOBAL UNIVERSITY

* sharmarewa257@gmail.com & LinkedIn Profile – https://www.linkedin.com/in/rewa-sharma-b463062b8

**jashshah2512@gmail.com & LinkedIn Profile – http://www.linkedin.com/in/jashshah2512

BEST CITATION – REWA SHARMA & JASH SHAH, COMPARATIVE STUDY OF BENEFIT PLANS FOR EMPLOYEES IN INDIA AND THE UNITED STATES OF AMERICA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 249-260, APIS – 3920 – 0001 & ISSN – 2583-2344.

What are Employee Benefits?

Employee benefits are employee compensation packages that include extras such as health insurance, retirement saving plans, paid vacation to list some out of the many. The primary purpose of employee benefits is to hire and retain top talent and increase the productivity and efficiency of working which is in turn beneficial to the company. Employee benefit plans are an integral part of the overall compensation package as a lot of studies and surveys have concluded that employees who feel valued at their place of work turn out to be more productive and motivated to work and also, benefit plans are one of the most important factor that employees take into consideration when they have to decide whether or not to stay with the current employer. For example, a recent survey conducted by the Society for Human Resource Management found that 90% of the people surveyed feel that healthcare benefits are an extremely crucial employee benefit and 83% said that flexible work time is very important.^[1] A study by the International Foundation of Employee Benefit Plans concluded that companies with high level of productivity and engagement offer benefits such as paid vacation, healthcare benefits, flexible time, etc. to the employees.

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[1] Forbes Advisor, Employee Benefits In 2024: The Ultimate Guide, https://www.forbes.com/advisor/business/employee-benefits/#what_are_employee_benefits_section.

REGULATORY FRAMEWORK FOR COMBATTING CYBERSTALKING AND ONLINE HARASSMENT

AUTHORS – DHWANI VRAJESH VYAS* & RAJ ARVIND SHAH**, ASSISTANT PROFESSOR AT SEVA MANDAL EDUCATION SOCIETY’S SMT. KAMALABEN GAMBHIRCHAND SHAH LAW SCHOOL* & ASSISTANT PROFESSOR AT M.K.E.S COLLEGE OF LAW**

BEST CITATION – DHWANI VRAJESH VYAS & RAJ ARVIND SHAH, REGULATORY FRAMEWORK FOR COMBATTING CYBERSTALKING AND ONLINE HARASSMENT, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (2) OF 2025, PG. 74-76, 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

The rapid proliferation of digital technologies has brought about unprecedented opportunities for communication and social interaction. However, this digital revolution has also ushered in a darker side, marked by the rise of cyberstalking and online harassment. These insidious behaviors, often facilitated by the anonymity and reach of the internet, can inflict severe emotional distress, reputational damage, and even physical harm on victims. This research article examines the evolving legal frameworks aimed at addressing cyberstalking and online harassment, exploring the challenges in defining and prosecuting these crimes, analyzing existing legislation across jurisdictions, and discussing the need for comprehensive and adaptive legal strategies to combat this growing menace.  It also considers the role of technology companies and social media platforms in mitigating online abuse.

Keywords: Cybercrime, cyberstalking, online harassment, Information Technology Act, 2000

DOCTRINE OF RES GESTAE : AN ANALYSIS

AUTHORS – SHAGUN TIWARI* & SARITA YADAV**, STUDENT* & ASSISTANT PROFESSOR** AT AMITY UNIVERSITY LUCKNOW CAMPUS

BEST CITATION – SHAGUN TIWARI & SARITA YADAV, DOCTRINE OF RES GESTAE : AN ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 243-248, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

In any legal process, evidence can be provided either by oral evidence or by documentary evidence. Oral evidence means the statement of the witness and documentary evidence means the document submitted for review by the court in support of the application. The rule of best evidence laid down in the provision of the Bhartiya Saksya Adhiniyam is that the evidence must be that of the witness who claims to have full and complete knowledge of the fact in question. This provision is provided in section 55 of the law. This section prohibits the admission of evidence not directly related to the fact in question. The Bhartiya Saksya Adhiniyam also provides that hearsay evidence is not admissible, but section 4 is an exception to the hearsay rule. Section 4 provides that facts which are not in dispute may be relevant if they are part of the same transaction. The rule of the same transaction is provided by the English term res gestae. The facts to be proved must be different from the fact in question, but necessary to prove the fact in question. In any trial, not all evidence is admissible. Only facts that are related to the facts in question and relevant facts are admissible. Acceptability varies according to importance. All admissible facts are relevant, but not all relevant facts are admissible. According to the doctrine of res gestae, facts directly related to the facts in question that create a chain of circumstances are admissible only as evidence. In legal proceedings, only relevant facts are admissible. The law does not define what constitutes a relevant fact.  Keywords: Oral evidence, provision, admissible, res gestae, same transaction

SAFEGUARDING TRADITIONAL KNOWLWDGE: HARMONIZING LEGAL FRAMEWORK

AUTHOR – ROSEMARIA JOHNSON, LLM SCHOLAR AT INTELLECTUAL PROPERTY LAW, CHRIST UNIVERSITY, BANGALORE
BEST CITATION – ROSEMARIA JOHNSON, SAFEGUARDING TRADITIONAL KNOWLWDGE: HARMONIZING LEGAL FRAMEWORK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 232-242, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Traditional Knowledge (TK), an intellectual heritage preserved and developed by local and traditional communities across generations, has emerged as a critical global concern. While historically confined within community practices, TK’s significance gained international attention following the TRIPs Agreement and increased commercialization, particularly regarding its connection to genetic resources. The past two decades have witnessed multinational corporations extensively exploiting TK for developing plant-based medicines, health products, and cosmetics. Critics argue that the current intellectual property framework has inadvertently facilitated bio-piracy, prompting developing nations and traditional communities to voice concerns about TK misappropriation globally.

TK protection encompasses both legal and ethical dimensions. Its holistic nature is intrinsically linked to community holders, representing their collective intellectual efforts, emotional bonds, and customary heritage. Though rooted in historical practices, TK continues to evolve with novel aspects. Given its substantial economic, cultural, and spiritual value, a comprehensive protection regime is essential to prevent illegal misappropriation and safeguard community interests.Various protective approaches have been proposed: integrating TK within existing TRIPs-compliant IP frameworks, modifying non-IP biodiversity conservation laws, or developing a sui-generis system that combines contemporary IP and non-IP elements while acknowledging customary rules.

India has taken a proactive stance in TRIPs-CBD negotiations, implementing both legislative and non-legislative measures to combat biopiracy. While these efforts, including the Indian Biological Diversity Act, 2002, have shown effectiveness, they primarily serve as defensive mechanisms without conferring specific rights to knowledge holders. This research evaluates the adequacy of India’s current TK protection measures and proposes a tailored sui-generis model for comprehensive TK protection in India.

Keywords: Traditional Knowledge Protection, Biopiracy Prevention, Sui-generis Regime, Intellectual Property Rights, Indigenous Community Rights

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 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

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.