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EY Ltd. v. Addl Commissioner, CGST: Preventing the Mischaracterization of Service Exports as Intermediary Services

The Indian Foreign Trade Policy (FTP), 2023- affixed 4 panoptic directives: being ‘(i.) Incentivized Remission; (ii.) Cohesive Export Promotion (ii.) Mitigated Transaction Costs- fostering Enterprise Viability (iv.) Emerging Sector Exports and Export Control (i.e., SCOMET) Rationalization’[1]. The ‘expanded ambit’ of export transactions, devoid of obstructive-regulatory costs- subject to maximized prospective remission, is hence the idealized […]

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Non-Recourse Lending to Cross-Border Infrastructure Undertakings: Indian Credit’s Lost Opportunity?

One of the main distinctions of debt finance for infrastructure ventures (i.e., syndicate lending by banking institutions for specific project development) from generic corporate undertakings (i.e., debenture issues financing expansionary productive factor acquisition) is the scope for obtaining such leverage on Non-Recourse/Limited-Recourse terms, exclusively characteristic of infrastructure ventures.[i] The term Recourse in this context, implies

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Research on the Value Pursuit of RCEP’s “Green Development” Clause

This paper starts with the theoretical source clause of RCEP’s “green development”, examines the preface and main text of RCEP, and analyzes its relationship with “intra generational fairness” from the “development orientation” and “green orientation” of RCEP’s “green development” clause. The analysis shows that the deficiencies in the value aspect have a significant impact on

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Analyzing the Regulatory Arbitrage Potency of the Indian Corporate Restructuring Regime, in the Specific Context of Reverse Mergers from the Lens of Investor Protection

The concept of corporate restructuring may be primarily defined as the systemic alteration of corporate composition; entailing the “re-organization” of business activity [classified as principal revenue generation/operation; Investment (Portfolio-Holding) and Financing][i] in furtherance of the optimal fulfilment of organizational objectives (subject to the mitigation of extraneous and intrinsic cost- inclusive of ‘Agency Costs’). Corporate restructuring,

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The Inherent Futility of ‘Exceptional’ Debt Recovery Mechanisms Alternative to the SARFAESI, 2002: Such as the ‘OTS’ Scheme Due to Creditor Rights Primacy

The primary modus of debt recovery by ‘Secured-Creditors’, in the jurisdiction of India, is subject to the legislative impetus of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act, 2002), with the alternative/resultant:  initially direct (for secured-creditors) /appellate (for borrowers), recourse of Debt Recovery Tribunals and Debt Recovery

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Exploring Human Dignity in Africa through the Lens of a Muslim

This study explores the relationship between Islam and human dignity in Africa, focusing on Islamic teachings on social justice, human rights, and ethical issues. It examines how Islam has influenced African conceptions and practices of human dignity, highlighting the obstacles to dignity and the effective ways Islamic values have been applied. The study provides theoretical

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Transforming Vision for Education in India: National Education Policy 2020

The National Education Policy of India 2020, often abbreviated as NEP 2020, is a comprehensive policy document that was approved by the Union Cabinet of India[i] on July 29, 2020[ii]. It outlines the vision for the transformation of the education system in India. The NEP 2020 aims to bring about significant reforms and improvements in

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‘Heads You Win, Tails I Lose’: The Fate of Brunei’s LGBTQ Rights in Face of the New Syariah Penal Code

How often do States consider their international reputation being signatories to international human rights documents? Brunei’s nation- building project with a stricter penal code has met with a severe international backlash. State crackdown on propagating LGBT culture and lifestyle has been harsh, unjust, and unreasonable. It brings us to the forefront to resolve human rights

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Analyzing the Jurisdictional Arbitrage Potency of Indian Contract Law: With the Distinct Application of the Parol Evidence Rule of Contract Interpretation

The Common Law Parol Evidence Rule, is a principle of restraint in contract interpretation derived from common law courts[i] (specifically inclusive of the jury system, i.e., the United States of America- U.S.A, since 1630)- excluding the consideration of preceding, contemporaneous (oral- specifically exempting written stature), and successive (subject to jurisdiction: i.e., allowed in the U.S.A,

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Gender-Neutral Rape Laws: Addressing the Long-Standing Conundrum in Indian Laws

The prevailing perception of rape laws predominantly revolves around male perpetrators and female victims, reflecting traditional gender norms and stereotypes. However, in recent years, the urgent need for a gender-neutral framework in addressing sexual offenses has gained significant attention. This paper aims to explore the complexities and potential implications of implementing gender-neutral rape laws in

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