Categories
Taxation

Beyond Revocability Transitional Fairness in Tax Exemption Withdrawal

Qazi Ahmad Introduction The Supreme Court recently held that the State can withdraw earlier granted Tax exemptions to industries in public interest in State of Maharashtra v. Reliance Industries Ltd. However, the case is being treated as a minor issue of a decision to withdraw a Tax exemption of electricity-duty. However, such a reading diminishes […]

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Technology

From “Artificial” to “Synthetic”: Decoding the intentionality behind this shift in the New IT Intermediaries Amendment Rules, 2026

Lauren Prem I. Introduction The increasing use of Artificial Intelligence (‘AI’) and its impact on daily lives through social media integration, have posed difficulties in distinguishing between AI-generated content and reality-based content on social media platforms. This pervasive use has called for some form of regulation of AI-generated content to prevent misuse of the same. […]

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Constitutional Law

Examining the Pitfalls: How Mandating Generic Drugs Compromises Right to Health due to Loopholes in Drugs Regulation?

Abhishek Gupta Introduction The government has often mooted the idea to mandate medical professionals to prescribe generic medicines. Last year, the parliament introduced the National Medical Commission Registered Medical Practitioner (Professional Conduct) Regulations, 2023 (“ Regulations”) with the aim to ensure affordable healthcare to the people of the country. Despite the medical advancements made by […]

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Constitutional Law

A Survey of the Constitutional Powers and Qualification of the Deputy Governor of a State in Nigeria

Abiola Olajide Ogunsakin & Gbade Olomu Akinrinmade Abstract This paper evaluates the powers and qualification of the Deputy Governor of a state to hold office under the Constitution. It examines the process of their nomination and their role in government. It concludes with findings about gaps in the law and suggests measures to redress the […]

Categories
Constitutional Law

Parliamentary Powers in Question: Analysing the Controversy Surrounding Mahua Moitra’s Expulsion and the Constitutional Landscape of Indian Legislative Authority

Sashank Saravanan and Kanan Shivhare Introduction In the hallowed halls of the Indian Parliament, where debates shape the destiny of a nation, a recent controversy has ignited a fervent discourse on the powers vested in the legislative body to regulate the conduct of its members. The expulsion of Trinamool Congress MP Mahua Moitra from the […]