INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

A COMPARATIVE STUDY ON THE POSITION OF INHERITANCE, WEALTH AND GIFT TAXES IN THE PRESENT TIMES BY – SWETHA R S

Authors : SWETHA R S

Registration ID : 107097 | Published Paper ID: IJLRA7097

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : adv.swethars@gmail.com

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NOSCITUR-A-SOCIIS BY - ELAKKIYA

Authors : ELAKKIYA

Registration ID : 107096 | Published Paper ID: IJLRA7096

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : elakkiyamariappan1212@gmail.com

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A COMPARATIVE STUDY B/W AOA & MOA UNDER COMPANY LAW BY - VAISHALI SAMADHIA

Authors : VAISHALI SAMADHIA

Registration ID : 107095 | Published Paper ID: IJLRA7095

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : vaishalisamadhia747@gmail.com

Page No : 14 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/03.2024-35513988/A COMPARATIVE STUDY B/W AOA & MOA UNDER COMPANY LA

INDIA VS USA: A DETAILED ANALYSIS OF THE CONSTITUTIONAL AMENDMENT PROCESS BY: - ADV. DIPIKA GAIKWAD.

Authors : ADV. DIPIKA GAIKWAD

Registration ID : 107094 | Published Paper ID: IJLRA7094

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : dipikagaikwad99@gmail.com

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Doi Link : https://www.doi-ds.org/doilink/03.2024-48883145/INDIA VS USA: A DETAILED ANALYSIS OF THE CONSTITUT

PLEA BARGAINING: IMPLEMENTATION AND OUTCOMES BY - ARGHA MAITRA

Authors : ARGHA MAITRA

Registration ID : 107093 | Published Paper ID: IJLRA7093

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : arghamaitra@nlunagpur.ac.in

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Doi Link : https://www.doi-ds.org/doilink/03.2024-87414537/PLEA BARGAINING: IMPLEMENTATION AND OUTCOMES

TRANSFORMING ANTITRUST IN THE DIGITAL AGE: TOWARDS A FRESH REGULATORY APPROACH BY - MISBAH KHAN

Authors : MISBAH KHAN

Registration ID : 107092 | Published Paper ID: IJLRA7092

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : khann.misbah712@gmail.com

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Doi Link : https://www.doi-ds.org/doilink/03.2024-74138554/TRANSFORMING ANTITRUST IN THE DIGITAL AGE: TOWARDS

RESTORATION OF PATENTS BY – UTKARSH YADAV & AKANKSHA CHOUDHARY

Authors : UTKARSH YADAV & AKANKSHA CHOUDHARY

Registration ID : 107090 | Published Paper ID: IJLRA7090 & IJLRA7091

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : officiallyutkarsh@gmail.com

Page No : 16 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/03.2024-13785224/RESTORATION OF PATENTS

AN ANALYSIS OF THE GOVERNMENT OF INDIA ACT, 1935 IN THE LIGHT OF FEDERALISM BY - SUCHANA SEN

Authors : SUCHANA SEN

Registration ID : 107089 | Published Paper ID: IJLRA7089

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : 2384016@kls.ac.in

Page No : 15 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/03.2024-55347861/AN ANALYSIS OF THE GOVERNMENT OF INDIA ACT, 1935 I

COMPARATIVE ANALYSIS OF CONSTITUTIONAL AMENDMENT PROCESSES IN INDIA, UK AND USA BY: - ADV. MAITHILI KALE.

Authors : ADV. MAITHILI KALE.

Registration ID : 107088 | Published Paper ID: IJLRA7088

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : maithilikale1@gmail.com

Page No : 21 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/03.2024-14215613/COMPARATIVE ANALYSIS OF CONSTITUTIONAL AMENDMENT P

JUDICIAL REVIEW: CONSTITUTINAL GROWTH IN INDIA IN JUDICIAL REVIEW AND IT’S IMPACT BY: RUPALI VIJAY KUMBHAR

Authors : RUPALI VIJAY KUMBHAR

Registration ID : 107087 | Published Paper ID: IJLRA7087

Year : March-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : rupalikumbhar2020@gmail.com

Page No : 14 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/03.2024-32892669/JUDICIAL REVIEW: CONSTITUTINAL GROWTH IN INDIA IN

International journal for legal research and analysis

Abbreviation:IJLRA

ISSN:2582-6433

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[1] Ajay Agashe, Mokshada Todurkar, ‘OECD Report on Inheritance Tax & Indian Experience’ (taxsutra, 2 July 2021)

[2] Rishabh Kumar, ‘Top Indian Wealth Shares and Inheritances 1966-1985’ (July 2018) Research Gate

[3] Manoj Pandey, ‘Direct Tax Reforms In India- Policy Initiatives and Directions’ (Master Thesis, University of LJUBLJANA 2006)

[4] Tarun Jain, ‘Taxability of Corporate Gift of Shares’ (January 2012) International Fiscal Association India Chapter Conference 2012

[5] Amarendu Nandy, Abhisek Sur, Santanu Kundu, ‘The Case For Introducing Inheritance Taxin India’ (2018) 4(1) Journal of Tax Administration

[6] Rajalakshmi Nirmal, ‘Why Jaitley decided to scrap wealth tax’ (BL, 24 January 2018)

[7] Anonymous, ‘Wealth Tax in India’ (bankbazaar)

[8]Anonymous, ‘Worldwide Estate and Inheritance Tax Guide 2021’ (EY 14 June 2021)

[9] Antony Seely, ‘Inheritance Tax’ (House of Commons Library, o8 April 2021)

[10]Emma Agyemang, ‘The Future of UK inheritance tax- lessons from other countries’ (Financial Times, 28 May 2021)

[11] Office of Tax Simplification, Inheritance Tax Review- first report: Overview of the tax and dealing with administration (November 2018) <https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/758367/Final_Inheritance_Tax_Report_-_web_copy.pdf>

[13] Anonymous, ‘Worldwide Estate and Inheritance Tax Guide 2021’ (EY 14 June 2021)

[15] Congressional Research Service, Recent Changes in the Estate and Gift Tax Provisions, (19 October 2021)

[16] Leonard E. Burman, Robert McClelland, Chenxi Lu, ‘The Effects Of Estate And Inheritance Taxes On Entrepreneurship’ Tax Policy Center (05 March 2018)

[17]Anonymous, ‘Worldwide Estate and Inheritance Tax Guide 2021’ (EY 14 June 2021)

[19] Bertrand Garbinti, Jonathan Goupille-Lebret, ‘The Impact of Inheritance and Transfer Taxation on Economic Behaviours and Inequality: A Literature Review for France’ ifo DICE Report (2018)

[20] Leigh-Alexandra Basha, Jean-Marc Tirard, ‘Buying a Piece of France’

[22] Stefan Jestl, ‘Inheritance Tax Regimes: A Comparison’ (2020) 45(3) Public Sector Economics

[23] Joel Slemrod and William G. Gale, ‘Rethinking the Estate and Gift Tax’ (Brookings March 21 2001)

[24] Stefan Jestl, ‘Inheritance Tax Regimes: A Comparison’ (2020) 45(3) Public Sector Economics

[1] Lawrence M. Friedman, Plea Bargaining in Historical Perspective, Law & Society Review, 13 Special Issue on Plea Bargaining 247, 248 (1979), https://www.jstor.org/stable/3053251.

[7] Elizaveta Fokht, Ilya Barabanov, Olga Ivshina, Ukraine war: No more easy deals for Russian convicts freed to fight, BBC RUSSIAN (Mar. 10, 2023, 10.30 PM) https://www.bbc.com/news/world-europe-68140873.

[10] Rosie Athulya Joseph, Plea Bargaining: a means to an end, MANUPATRA (Mar. 11, 2023, 8.45 PM) https://www.manupatra.com/roundup/326/Articles/Plea%20bargaining.pdf.

[11] Kasambhai Abdul Rehman Bhai Sheikh v. State of Gujarat; (1980) 3 SCC 120.

[12] Murlidhar Meghraj Loya v. State of Maharashtra; AIR 1976 SC 1929.

[13] Bharatiya Nagarik Suraksha Sanhita, § 290(1), No. 46, Acts of Parliament, 2023 (India).

[14] Bharatiya Nagarik Suraksha Sanhita, § 290(4)(a), No. 46, Acts of Parliament, 2023 (India).

[15] Bharatiya Nagarik Suraksha Sanhita, § 292, No. 46, Acts of Parliament, 2023 (India).

[16] Bharatiya Nagarik Suraksha Sanhita, § 293, No. 46, Acts of Parliament, 2023 (India).

[17] Bharatiya Nagarik Suraksha Sanhita, § 294, No. 46, Acts of Parliament, 2023 (India).

[18] Bharatiya Nagarik Suraksha Sanhita, § 295, No. 46, Acts of Parliament, 2023 (India).

[19] Bharatiya Nagarik Suraksha Sanhita, § 300, No. 46, Acts of Parliament, 2023 (India).

[21] Bharatiya Nagarik Suraksha Sanhita, § 293(d), No. 46, Acts of Parliament, 2023 (India).

[22] Costs and the Plea Bargaining Process: Reducing the Price of Justice to the Nonindigent Defendant. The 89 Yale Law Journal 333, 338 https://doi.org/10.2307/795840.

[1] OECD, OECD Handbook on Competition in Digital Age, (2022)

[2] Ezrachi, A. and Stucke, M. 2016. Virtual Competition: The Promise and Perils of the Algorithm-Driven Economy. (Harvard University Press, London, 2016).

[3] Competition Commission of India, “Market Study on E-Commerce In India- Key Findings and Observations” (2020).

[4] Chandola Basu, “Supreme Court of India Upholds Investigation Against Uber” Kluwer Competition Law Blog (2019).

[6] Competition Act 2002 (Act 12 of 2003), s. 3,4,5

[7] Government of India, “Report of the Committee on Digital Competition Law” (Ministry of Corporate Affairs, 2024).

[8] All India Online Vendors Association v. Flipkart India Private Limited, Case 20 of 2018.

[9] “The Digital Markets Act: Ensuring Fair and Open Digital Markets” European Commission (2022).

^{^[10]}Guillaume Duquesne, Thibaut De Bernard, et.al., “What Constitutes Self-Preferencing and its Proliferation in Digital Markets” Global Competition Review (2023).

[11] ARC 2013, Germany available at: https://www.gesetze-im-internet.de/englisch_gwb/englisch_gwb.html#p0026 (Last Modified 25 October 2023)

[22] Competition Act 2002 (Act 12 of 2003), s. 18

[24] Nisha Kaur Oberoi, “Don’t fix it if it’s not broken”, Financial Express, 11 March 2024

[1] Saumya Singh and Prashant Shivam, Patent Laws and their Service for IP Rights, Manupatra (Jul. 13, 2022),

<https://articles.manupatra.com/article-details/PATENT-LAWS-AND-THEIR-SERVICE-FOR-IP-RIGHTS>

[2] What is Intellectual Property, WIPO, <https://www.wipo.int/about-ip/en />

[3] Sneha Mahawar, What is a Patent, Ipleaders (Aug. 16, 2022), <https://blog.ipleaders.in/patent-law- 2/#What_is_a_patent>

[4] Shrishti Mittal, Patent- Types & Laws related to them in India, Manupatra (Apr. 16, 2021),

<https://articles.manupatra.com/article-details/Patent-Types-Laws-related-to-them-in-India>

[7] Sakshi Sharda, Restoration of Lapsed Patent in India: A Complete Overview, Corpbiz (Apr. 30, 2020),

<https://corpbiz.io/learning/restoration-of-lapsed-patent-in-india/>

[9] Priyanka Rastogi & Vijaya Singh, Restoration of Lapsed Patents: An Indian Perspective, Mondaq (May. 06, 2014), <https://www.mondaq.com/india/patent/311398/restoration-of-lapsed-patents-an-indian-perspective>

[1] Sarkaria Commission on Centre State Relations, India, 1983.

[2] M. Asad Malik, Changing Dimension of Federalism in India: An Apprisal, 2 ILI Law Review, 85, 87(2019)

[3] Nuzhat Parveen Khan, Comparative Constitutional Law 439 (1^st ed., 2015).

[4] Udai Raj Rai, Constitutional Law-1 366 (1^sted., 2016).

[5] M P Jain, Indian Constitutional Law 529 (8^thed., 2018)

[6] J. N. Pandey, Constitutional Law Of India 17 (52^nd ed., 2015)

[10] Dr. Mukesh Kumar, Nature ofIndian Federalism: An analysis of Historical Basis and Problems,7(1) IJHSSI, 42, 43(2018)

[12] Constituent Assembly Debate, Vol. 4,p. 133, Constituent Assembly Debate, Vol. 5, pp.33-36

[14] Prof. C. L. Anand, Constitutional Law And History Of Government Of India 530 (8^th ed., 2008)

[16] Article 352, The Constitution of India, 1950

[17] Article 356, The Constitution of India, 1950

[18] Before the 44th Constitutional Amendment, the Presidential administration could continue, with a periodic approval of the Parliament for three years, but this amendment reduced the maximum limit to one year.

[19] K.N. Katju, Parliamentary Debates, Part II, Vol. II, No. 4, March 12, 1953, Col. 1899, and Dawan S. S. Asian Recorder, April 30- May 6, 1970, p. 9518

[20] Shukla, V. C. Lok Sabha Debates, 4th Series, Vol. XVIII No. 4, July 25, 1968, Col. 1547

[21] Prateek Chandgothia, Analysing the Scope of Article 356: Emergency on the Grounds of Breakdown of State

Machinery, 2 Jus Corpus L.J. 296 (2022).

[22] National Commission to Review the Working of the Constitution, 'A Consultation Paper on Article 356 of the Constitution' (The Hindu Centre, 2002)

[2] See generally Loewenstein (1972, 174); Sartori (1962, 853); Murphy (1993A, 8-9); Law and Versteeg (2013, 863).

Last seen on 28^th feb 2024

[3] K.C. Wheare: Modern Constitutions, London, 1951, p. 91; Also see Haward Lee Mc. B. in: The Living Constitution, New York, 1948, pp. 7-10.

[4] J. Quick and B.R. Garran: The Annotated Constitution of the Australian Commonwealth, Sydney, 1991, p. 316.

[5] Encyclopaedia of Social Sciences, New York, 1951, Vol. II, p. 21.

[7] A.V. Dicey: Introduction to the Study of the Law of the Constitution, London, 1952, p. 127.

[9] parliamentofindia.nic.in last seen 2^nd march2024

[10] Total membership in this context has been defined to mean the total number of members comprising the House irrespective of any vacancies or absentees on any account vide Explanation to Rule 159 of the Rules of Procedure and Conduct of Business in Lok Sabha.

[11] The term "special majority" typically refers to a majority of the total membership of each house as well as a two-thirds majority of the members present and voting. This ensures that any proposed amendment garners substantial support from the elected representatives in Parliament.

[12] RATIFICATION BY STATES – PROVISO TO CLAUSE (2) OF ART 368.

[13] According to the j.n.pandey chap 39 last seen on 2^nd march 2024

[15] Introduction to the Constitution of India BY Durga Das Basu last seen 3^rd march 2024

[16] Constitutional interpretation , Ch XL., supra; WHEARE, MODERN CONSTITUTIONS,146-77(1964)

[17] BY M.P, JAIN chapter XLI – amendment of the constitution last seen 3^rd march 2024

[18] Judicial review is the power of the courts to examine laws and executive acts and test their conformity with the constitution and stroke them down if they are found to be inconsistent with it.

[20] Granville Austin, "The Indian Constitution: Cornerstone of a Nation" (1966).

[25] M.P. Jain, 7^th edition – chapter XLI- last seen 5^th march 2024

[26] WHERE, MODERN CONSTITUTIONS, 178-201(1964); COLIN R. MUNRO, laws & conventions distinguished, 91 LQR 218;K.J.KEITH courts and conventions of the const., 16 int& comp LQ 542 ( 1967); O. HOOD PHILLIPS, CONSTITUTIONAL LAW, 77-91 (1973); G. MARSHALL, CONSTITUTIONAL CONVENTIONS (1984).

[28] dealing with the extend of the executive power of the Union and the States, respectively

[29] contained Chapter-IV of Part-V, dealing with Constitution, power and jurisdiction of the Supreme Court

[30] contained Chapter V of Part VI which provides for the Constitution, powers and jurisdiction of the High Courts in the State

[31] dealing with the High Courts in the union territories

[32] contained Chapter-I of Part-XI, regulating legislative relations between Union and States

[34] "Parliamentary sovereignty is the most important part of the UK constitution" (Bradley & Ewing, 2018).

[35] Lester, A., & Pannick, D. (2018). Human Rights Law and Practice. Oxford University Press.

[36] Blick, A. (2016). Democratic politics and the constitution. Routledge.

[37] Lynch, P. (2018). The Brexit referendum: An anatomy of a political earthquake. Cambridge University Press.

[38] Mitchell, J., Bennister, M., & Johns, R. (2020). The UK's changing democracy: The 2018 democratic audit. Springer.

[39] Elliott, M., & Thomas, R. (2020). Public Law. Oxford University Press.

[40] https://www.ncsl.org/about-state-legislatures/amending-the-us-constitution

[1] https://www.centurylawfirm.in/blog/judicial-review-in- india/#:~:text=Judicial%20review%20is%20a%20crucial,of%20the%20citizens

[3] https://theamikusqriae.com/judicial-review-and-its-impact-on-constitutional-interpretation/

[4] https://www.centurylawfirm.in/blog/judicial-review-in- india/#:~:text=Judicial%20review%20is%20a%20crucial,of%20the%20citizens%20are%20prot ected

[7] https://theamikusqriae.com/judicial-review-and-its-impact-on-constitutional-interpretation/

IJLRA	N. Raj Kumar ; Kamble Shivadayal . "Design of Fault Tolerance Parallel FFT’s Using Xilinx 14.5v" Iconic Research And Engineering Journals Volume 5 Issue 8 2022 Page 1-6
IEEE	N. Raj Kumar ; Kamble Shivadayal . "Design of Fault Tolerance Parallel FFT’s Using Xilinx 14.5v" Iconic Research And Engineering Journals, 5(8)

A COMPARATIVE STUDY ON THE POSITION OF INHERITANCE, WEALTH AND GIFT TAXES IN THE PRESENT TIMES BY – SWETHA R S

NOSCITUR-A-SOCIIS BY - ELAKKIYA

A COMPARATIVE STUDY B/W AOA & MOA UNDER COMPANY LAW BY - VAISHALI SAMADHIA

INDIA VS USA: A DETAILED ANALYSIS OF THE CONSTITUTIONAL AMENDMENT PROCESS BY: - ADV. DIPIKA GAIKWAD.

PLEA BARGAINING: IMPLEMENTATION AND OUTCOMES BY - ARGHA MAITRA

TRANSFORMING ANTITRUST IN THE DIGITAL AGE: TOWARDS A FRESH REGULATORY APPROACH BY - MISBAH KHAN

RESTORATION OF PATENTS BY – UTKARSH YADAV & AKANKSHA CHOUDHARY

AN ANALYSIS OF THE GOVERNMENT OF INDIA ACT, 1935 IN THE LIGHT OF FEDERALISM BY - SUCHANA SEN

COMPARATIVE ANALYSIS OF CONSTITUTIONAL AMENDMENT PROCESSES IN INDIA, UK AND USA BY: - ADV. MAITHILI KALE.

JUDICIAL REVIEW: CONSTITUTINAL GROWTH IN INDIA IN JUDICIAL REVIEW AND IT’S IMPACT BY: RUPALI VIJAY KUMBHAR

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