INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

ARTIFICIAL INTELLIGENCE AND CONSTITUTIONAL RIGHTS: ASSESSING INDIA’S LEGAL FRAMEWORK FOR NEW TECHNOLOGIES BY - ADV.DAYA PREM

Authors: ADV.DAYA PREM

Registration ID: 109178 | Published Paper ID: IJLRA9178

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: dayaprem8@gmail.com

Page No: 15 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-82573544/ARTIFICIAL INTELLIGENCE AND CONSTITUTIONAL RIGHTS:

THE ROLE OF FORENSIC SCIENCE IN CRIMINAL JUSTICE: CHALLENGES AND ADVANCEMENTS BY - SANKAR SARMA

Authors: SANKAR SARMA

Registration ID: 109177 | Published Paper ID: IJLRA9177

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: sankarsarma1997@gmail.com

Page No: 09 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-58378288/THE ROLE OF FORENSIC SCIENCE IN CRIMINAL JUSTICE:

DOMESTIC VIOLENCE AGAINST WOMEN IN INDIA: A CRITICAL ANLYSIS BY - DR. THIPPESWAMY S

Authors: DR. THIPPESWAMY S

Registration ID: 109176 | Published Paper ID: IJLRA9176

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: tslaw567@gmail.com

Page No: 14 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-37243271/DOMESTIC VIOLENCE AGAINST WOMEN IN INDIA: A CRITIC

FACELESS ASSESSMENT AND APPEALS: TRANSFORMATIVE BREAKTHROUGH BY - SARANYA K

Authors: SARANYA K

Registration ID: 109175 | Published Paper ID: IJLRA9175

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: saranyakumar201999@gmail.com

Page No: 16 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-74222325/FACELESS ASSESSMENT AND APPEALS: TRANSFORMATIVE BR

STATUTORY/REGULATORY COMPLIANCE AND CHECKS BY US GOVERNMENT ON CRYPTOCURRENCY BY: BHAVANA SINGH & DR SANYA YADAV

Authors: BHAVANA SINGH & DR SANYA YADAV

Registration ID: 109173 | Published Paper ID: IJLRA9173 & IJLRA9174

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: l22solp0004@bennett.edu.in

Page No: 18 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-88127242/STATUTORY/REGULATORY COMPLIANCE AND CHECKS BY US G

LYNCHING AS A CHALLENGE TO RULE OF LAW: A SOCIO-LEGAL INVESTIGATION OF MOB VIOLENCE BY - MRS. ROOPA VIJAYVARGIYA

Authors: MRS. ROOPA VIJAYVARGIYA

Registration ID: 109172 | Published Paper ID: IJLRA9172

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: siddharth1267909@gmail.com

Page No: 17 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-51562178/LYNCHING AS A CHALLENGE TO RULE OF LAW: A SOCIO-LE

DE-DOLLARIZATION AND INTERNATIONALIZATION OF RUPEE: A CRITICAL ANALYSIS BY - DEEPALI PADHY

Authors: DEEPALI PADHY

Registration ID: 109171 | Published Paper ID: IJLRA9171

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: deepalipadhyofficial@gmail.com

Page No: 18 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-43119783/DE-DOLLARIZATION AND INTERNATIONALIZATION OF RUPEE

AN OVERVIEW OF LAWS GOVERNING THE BANKING SECTOR IN INDIA BY - ADV. DEVENDHU A P & ADV. A C ARJUN

Authors: ADV. DEVENDHU A P & ADV. A C ARJUN

Registration ID: 109169 | Published Paper ID: IJLRA9169 & IJLRA9170

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: devendhuap@gmail.com & acarjun01@gmail.com

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DOI Link: https://www.doi-ds.org/doilink/02.2025-49681776/AN OVERVIEW OF LAWS GOVERNING THE BANKING SECTOR I

CRITICAL STUDY OF USE OF FORENSIC SCIENCE IN INVESTIGATION OF OFFENCES BY - MR. SIDDHARTH NAGAR

Authors: MR. SIDDHARTH NAGAR

Registration ID: 109168 | Published Paper ID: IJLRA9168

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: siddharth1267909@gmail.com

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DOI Link: https://www.doi-ds.org/doilink/02.2025-63395645/CRITICAL STUDY OF USE OF FORENSIC SCIENCE IN INVES

REGULATORY FRAMEWORK AND TAXATION OF CRYPTOCURRENCY GAINS AND LOSSES IN INDIA: ANALYSING CURRENT LAWS AND FUTURE IMPLICATION BY - AISWARYA LAKSHMI JS

Authors: AISWARYA LAKSHMI JS

Registration ID: 109167 | Published Paper ID: IJLRA9167

Year: Feb-2025 | Volume: II | Issue: 7

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

Email Id: advaiswarya2000@gmail.com

Page No: 16 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-91981366/REGULATORY FRAMEWORK AND TAXATION OF CRYPTOCURRENC

International journal for legal research and analysis

Abbreviation:IJLRA

ISSN:2582-6433

Website:https://www.ijlra.com/

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[1] Deksha S, Deepak Kumar E, Janani M & Dr. R. Gnanakumari, Constitutional Law AI: Identifying Relevant Indian Laws Through AI-Powered Query Resolution, 6 IRJMETS 1 , 3163 ,3163-3165 , (2024).

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[8] Rakesh Mishra, Faceless Assessment under Income Tax Act, 1961, The Institute of Cost Accountants of India, available at https://icmai.in/TaxationPortal/upload/DT/Article/63_1903_21.pdf

[9] Shefali Singh 2021, Ministry of Finance, accessed 25 March 2022 https://www.incometaxindia.gov.in/communications/notification/notification_no_2_2021.pdf

[10] Directorate of Income Tax 2021, accessed 24 March 2022 https://incometaxindia.gov.in/booklets%20%20pamphlets/faceless-assessment-underincome-tax-act-1961.pdf

[11] (2021) 436 ITR 280/203 DTR 129/321 CTR 266 (Delhi) (HC)

[12] Kinjal Bhuta, Practical Guide to Faceless Assessment and Appeal (2022).

[13] Commissioner Of Income-Tax (Appeals) Gets Masked: Government Introduces Faceless Appeal Scheme. Retrieved from Mondaq: https://www.mondaq.com/india/transfer-pricing/990598/commissioner-of-income-tax-appeals-gets-masked-government-introduces-faceless-appeal-scheme.

[15] A Agrawal (2020) Faceless assessment A paradigm shift in interacting with Indian revenue authorities

[17] CBDT, vide Circular dated 23.11.2020 & 31.03.2021

[21] Gopal Mundhara, Income tax assessment- It is faceless but not voiceless.(2022)

[2]Banning of Cryptocurrency & Regulation of Official Digital Currency Bill, 2019 (India)

[3] Cryptocurrency Protocol Protection and Moratorium Act, H.R.5777,113^th Cong. (2014)

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[5] Jeremy Allaire, Circle Mission & Values, Circle internet fin. Ltd (Apr. 19, 2021), https://www.circle.com/blog/circle-mission-and-values.

[6] COINBASE, what is Cryptocurrency? https://www.coinbase.com/learn/crypto-basics/what-is-cryptocurrency,(last visited Aug.29,2023)

[7] Tanvi Ratan, Blockchain Regulation in the United States: Evaluating the overall approach to virtual asset regulation, https://www.jst https://www.jstor.org/stable/resrep19980.9, Pg. 80-93(14 pages) accessed on: 21 August 2024)

[8] Eakeley, Yuliya Guseva, Leo Choi and Katarina Gonzalez “Crypto-enforcement around the world” southern California law review postscript (Vol. 94:PS 99)

[9] SEC v. Telegram Grp. Inc., No. 19-cv-9439, 2020 U.S. Dist. LEXIS 53846 (S.D.N.Y. Mar.24,2020)

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[11] The person who acts in accordance to the power vested by New York State Department of Financial Services.

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Interactions," Journal of International Technology and Information Management, (2015) Vol. 24: Iss. 3, Article 2. DOI: https://doi.org/10.58729/1941-6679.1045

[14] https://legal-dictionary.thefreedictionary.com/personal+property

[15] Possessing a physical nature; having an objective, tangible existence; being capable of perception by touch and sight. (Collins Dictionary of Law. (2006). (Accessed on:21August23) from https://legal-dictionary.thefreedictionary.com/corporeal)

[16] Enyi, Jin and Le, Ngoc, The Legal Nature of Cryptocurrencies in the US and the Applicable Rules, (June 30, 2017). Available at SSRN: https://ssrn.com/abstract=2995784 or http://dx.doi.org/10.2139/ssrn.2995784

[17] https://ia600904.us.archive.org/35/items/gov.uscourts.txed.146063/gov.uscourts.txed.146063.23.0.pdf

[18] Lavorgna, A., Organised crime goes online: realities and challenges, (2015) Journal of Money Laundering Control, Vol. 18 No. 2, pp. 153-168. https://doi.org/10.1108/JMLC-10-2014-0035

[22] See SEC v. Edwards, 540 U.S. 389, 393 (2004) (“Congress’ purpose in enacting the securities

laws was to regulate investments, in whatever form they are made and by whatever name they are

called.” (quoting Reves v. Ernst & Young, 494 U.S. 56, 61 (1990)))

[23] SEC v. Blockvest, LLC, No. 18-cv-2287, 2018 WL 4955837, at *7 (S.D. Cal. Oct. 5 2018).

[24] Letter from James Prescott Curry, Counsel, TurnKey Jet, Inc., to Office of Chief Counsel,

Div. of Corp. Fin., SEC 1 (Apr. 2, 2019), https://www.sec.gov/divisions/corpfin/cf-noaction/2019/

turnkey-jet-040219-2a1-incoming.pdf [https://perma.cc/4D5N-BL7M] [hereinafter TurnKey Jet Incoming Letter.

[25] https://www.law.cornell.edu/uscode/text/7/1a

[27] CFTC v. McDonnell, 287 F. Supp. 3d 213, 217 (E.D.N.Y. 2018) (holding that virtual currencies are commodities that may be regulated by the CFTC).

[28] It is an independent agency made by the U.S government to regulate future and option market.

[29] https://coinmarketcap.com/community/articles/64fb2557260af33472a69727/(accessed on 08/09/2023)

[30] https://www.nerdwallet.com/article/investing/crypto-tax-rate (accessed on 09-09-2023)

[31]MUMBAI SILICON VALLEY BANGALORE SINGAPORE MUMBAI BKC NEW DELHI MUNICH NEW YORK Bitcoins- A Global Perspective Indian Legal and Tax Considerations (2015). Available at: http://www.nishithdesai.com/fileadmin/user_upload/pdfs/Research%20Papers/Bitcoins_A_Global_Perspective.PDF (Accessed: 20 February 2025).

[32] Financial Stability Board, “IMF-FSB Synthesis Paper: Policies for Crypto-Assets” 6 (2023)

[33] Komai, Alejandro and Richardson, Gary, A Brief History of Regulations Regarding Financial Markets in the United States: 1789 to 2009 (September 2011). NBER Working Paper No. w17443, Available at SSRN: https://ssrn.com/abstract=1932574

[34] See Today’s Cryptocurrency Prices by Market Cap, COINMARKETCAP (Sep. 18, 2023), https://coinmarketcap.com [hereinafter Today’s Cryptocurrency Prices].

[35] Farshad Ghodoosi “Crypto Litigation: An Empirical View” Yale Journal on Regulation Vol. 40:87 2022 pg 88-100

[36] https://www.financialexpress.com/business/blockchain-draft-crypto-oriented-bill-rejected-by-us-based-industry-watchdogs-3169044/

[37] See, e.g., Chris Brummer, How International Financial Law Works (and How It Doesn’t), 99 GEO. L.J. 257, 267 (2011); Yesha Yadav, Fintech and International Financial Regulation, 53 VAND. J. TRANSNAT’L L. 1109, 1142 (2020) (discussing regulatory competition in the Asia-Pacific region); Hester M. Peirce, Comm’r, U.S. Sec. & Exch. Comm’n, Running on Empty: A Proposal to Fill the Gap Between Regulation and Decentralization (Sep. 6, 2023)

[1] Nitya Nand Pandey, Mob Lynching: A New Crime Emerging in Indian Society, 5 IJRAR (2018), accessed on 08 September 2019

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[8] T.K Gopal v. State of Kerala, (2006) 2 KLT 676

[9] R v. Director of Public Prosecutions (2012) 1 WLR 1915 (UK)

[10] State of Gujarat v. Shri Ganga Saran & Ors. (1998) 4 SCC 416

[11] Saurabh kumar, Draft Law of Manav Suraksha Kanoon (MASUKA), IPLEADERS, https://blog.ipleaders.in/draft-law-manav-suraksha-kanoon-masuka-national-campaign-mob-lynching

[12] Article 21, the constitution of India, 1950.

[13] Universal Declaration of Human Rights, 1948.

[14] The International Covenant on Civil and Political Rights (ICCPR), 1966.

[1] Zhongmin Liu, Meng Shu, “The Russia-Ukraine Conflict and the changing geopolitical landscape in the Middles East”, 5 Springer Nature 99-112 (2023).

[3] M J Vinod, “The geopolitics of De-dollarization” The Deccan Herald, Sep. 26, 2024.

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[11] Huma Siddiqui, “BRICS Unveils Symbolic Banknote, Pushes for Local Currency Trade Amid Dollar Debate, The Financial Express, Oct. 24, 2024.

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[15] Abhiman Das, Sanket Mohapatra, et. al. “India’s International Integration and Challenges to Sustaining Growth” 42(3) Vikalpa 168-205 (2017).

[17] K.A. Dhananjay, “End of the road for India and Russia’s Rupee Ruble Trade? The Diplomat, May 22, 2023.

[18] Government of India, “How India’s Rupee went from Most to Least Volatile in Asia” (Press Information Bureau, 2024).

[19] Nikita Vashisht and Puneed Wadhwa, “What is Capital account convertibility? Is India ready for it yet? The Business Standard (Oct. 26, 2021).

[20] International Monetary Fund Agreement, 1944, art. XXX(f).

[21] International Monetary Fund Agreement, 1944, art. VIII.

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[30] The Foreign Exchange Management, 1999 (Act 42 of 1999).

[31] The Foreign Exchange Management, 1999 (Act 42 of 1999), s.6.

[32] R.B. Teli, “A critical analysis of foreign direct investment flows in India” 133 Procedia - Social and Behavioral Sciences 447-455(2014).

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^{^[1]}The Role of DNA in Criminal Investigation- Admissibility in Indian Legal System and Future Perspectives, 15-21 IJHSSI Vol. 2 (2013).

[2] In 2006, definition given by William J. Tilstone

[3] Fisher, 2004; Gardner, 2004; Lee, Palmbach & Miller, 2004.

[5] Article 11 of Universal Declaration of Human Rights.

[7] Ramchandra Reddy and Ors. v. State of Maharashtra, AIR 2017 SC 2042

[8] Anil @ Anthony Arikswamy Joseph versus the State of Maharashtra, 2014 AIR SCW 1334

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[1] Magnuson, W., 2018. Financial regulation in the Bitcoin era. Stan. JL Bus. & Fin., 23, p.159.

[2] Principal, D.B., 2024. BLOCK CHAIN AND CRYPTOCURRENCY LAWS AND REGULATIONS 2024–AN ANALYSIS. International Journal of Information Technology (IJIT), 5(1).

[3] Jain, Tarun. "The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law." Available at SSRN (2024).

[4] Singh, A.K. and Singh, K.V., 2018. Cryptocurrency in India-its effect and future on economy with special reference to bitcoin. International Journal of Research in Economics and Social Sciences (IJRESS), 8(3), pp.115-126.

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[6] Panda, S.K., Sathya, A.R. and Das, S., 2023. Bitcoin: Beginning of the cryptocurrency era. In Recent Advances in Blockchain Technology: Real-World Applications (pp. 25-58). Cham: Springer International Publishing.

[7] The State of Crypto Taxation in India: Past, Present and Future, available at: https://www.coindesk.com/layer2/2022/11/14/india-cryptocurrency-tax-laws/ (Visited on 17 December 2023)

[8] CIT/CWT v. P.R.S. Oberoi, (1990) 183 ITR 103 (Cal.).

[11] Maharajkumar Gopal Saran Narain Singh v. CIT, (1935) 3 ITR 237 (Bom.).

[13] Commissioner of Income Tax v. B.C. Srinivasa Shetty, (1981) 2 SCC 460.

[15] Sec 30 and Sec 43D the Income Tax Act, 1961.

[16] George Dalton, Barter, JOURNAL OF ECONOMIC ISSUES (2016) (discussing the essentials and intricacies of barter transactions).

[17] Pawan K. Aggarwal, Incidence of Major Indirect Taxes in India, 14–16, 1995, available at http://www.nipfp.org.in/media/medialibrary/2014/10/INCIDENCE_OF_MAJOR_INDIRECT_TAXES_IN_INDIA. Pdf (Visited on 19 December 2023).

[18] Devi Dass Gopal Krishnan v. State of Punjab, (1967) 20 STC 430.

[19] Sales Tax Commissioner v. Ram Kumar Agarwal, (1967) 19 STC 400 All; See also M Jaihind v. State of Kerala, (1998) 111 STC 374; CTO v. Kansari Udyog Sahakari Samiti, (1979) 43 STC 176.

[20] C Mohammed Ali v. State of Kerala, (2010) 31 VST 427; Dhampur Sugar Mills v. CTO, (2006) 147 STC 57; State of Tamil Nadu v. TMT Drill (P.) Ltd., (1991) 82 STC 59.

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)

ARTIFICIAL INTELLIGENCE AND CONSTITUTIONAL RIGHTS: ASSESSING INDIA’S LEGAL FRAMEWORK FOR NEW TECHNOLOGIES BY - ADV.DAYA PREM

THE ROLE OF FORENSIC SCIENCE IN CRIMINAL JUSTICE: CHALLENGES AND ADVANCEMENTS BY - SANKAR SARMA

DOMESTIC VIOLENCE AGAINST WOMEN IN INDIA: A CRITICAL ANLYSIS BY - DR. THIPPESWAMY S

FACELESS ASSESSMENT AND APPEALS: TRANSFORMATIVE BREAKTHROUGH BY - SARANYA K

STATUTORY/REGULATORY COMPLIANCE AND CHECKS BY US GOVERNMENT ON CRYPTOCURRENCY BY: BHAVANA SINGH & DR SANYA YADAV

LYNCHING AS A CHALLENGE TO RULE OF LAW: A SOCIO-LEGAL INVESTIGATION OF MOB VIOLENCE BY - MRS. ROOPA VIJAYVARGIYA

DE-DOLLARIZATION AND INTERNATIONALIZATION OF RUPEE: A CRITICAL ANALYSIS BY - DEEPALI PADHY

AN OVERVIEW OF LAWS GOVERNING THE BANKING SECTOR IN INDIA BY - ADV. DEVENDHU A P & ADV. A C ARJUN

CRITICAL STUDY OF USE OF FORENSIC SCIENCE IN INVESTIGATION OF OFFENCES BY - MR. SIDDHARTH NAGAR

REGULATORY FRAMEWORK AND TAXATION OF CRYPTOCURRENCY GAINS AND LOSSES IN INDIA: ANALYSING CURRENT LAWS AND FUTURE IMPLICATION BY - AISWARYA LAKSHMI JS

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