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GST Mutuality Tax

Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

The Authors have tried to garner the readers’ attention to the Doctrine of Mutuality especially with regard to the conundrum of whether the transactions between the Clubs and their members fall within the ambit of GST. It seeks to analyse the same in light of the judgement rendered by the Supreme Court of India in State of West Bengal v. Calcutta Club. Continue reading Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

Cryptocurrency

State-Issued Cryptocurrency- A Boon or a Bane?

Central Bank Digital Currency (CBDC) has been in news lately. While the Indian government has not been quite convinced by the idea of having private cryptocurrencies in the market, there is definitely something unique about CBDC which compelled the government agencies to consider the option. This article explores the concept of CBDC and the feasibility of mainstreaming the same in India. Continue reading State-Issued Cryptocurrency- A Boon or a Bane?

Universal Basic Income

THE QUAGMIRE OF UNIVERSAL BASIC INCOME

In this article, the author delves into the concept of UBI – Universal Basic Income and whether this double edged sword can be implemented in India. Although UBI brings along numerous benefits like increased standards of living and gender equality, it can also affect the labor market negatively also impacting employer-employee relations. Thus, many considerations kick in when its implementation in India is pondered upon which are highlighted towards the end of the article. Continue reading THE QUAGMIRE OF UNIVERSAL BASIC INCOME

FAMILY PLANNING AND REPRODUCTIVE HEALTHCARE IN INDIA

This article employs a feminist perspective and analyses the need for a shift in the approach of the Indian family planning programmes, in order to ensure better reproductive and sexual health for women in India. It is argued that despite the state claiming that the current family planning initiatives have promotion of women’s health as the primary goal, in reality, they are largely oriented towards population control. Further, they consider women as the means to achieve a larger goal, i.e. the welfare and development of the nation, and place a disproportionate burden on women to undertake family planning, thereby compromising their health. Thus, there is a need to re-evaluate the current approach, and the article suggests some measures that can be taken in this direction. Continue reading FAMILY PLANNING AND REPRODUCTIVE HEALTHCARE IN INDIA

GAMESTONKS: SHORT SELLING’S FALL-OUT WITH POPULISM & ITS LEGALITY IN THE USA AND INDIA

In this article, the authors seek to provide a basic framework to the theory of short selling of stocks and endeavour to practically illustrate it using the example of the GameStop stock. Further, the authors lay down the basis for short selling’s unpopularity in the USA by contrasting its legality over there with the strict regulations carved out by SEBI in India. Continue reading GAMESTONKS: SHORT SELLING’S FALL-OUT WITH POPULISM & ITS LEGALITY IN THE USA AND INDIA

ELS DISCOURSE Episode 5: Indian Criminal Justice System: An Introspection

A conversation with Professor GS Bajpai Registrar of NLU Delhi and member of MHA Panel on Criminal Reform. The Professor talks about the problems that plague our criminal justice system and possible reforms Continue reading ELS DISCOURSE Episode 5: Indian Criminal Justice System: An Introspection

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