INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

GENERAL ANTI AVOIDANCE RULE BY: DHARANI SUNDARAM

Authors: DHARANI SUNDARAM

Registration ID: 109158 | Published Paper ID: IJLRA9158

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

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

Email Id: dharmasri.llb@gmail.com

Page No: 17 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-85732964/GENERAL ANTI AVOIDANCE RULE

THE LEGAL FRAMEWORK OF E-COMMERCE: CHALLENGES AND ADAPTATION IN THE DIGITAL ERA BY - SATYAM CHAUHAN & DEEPANJALI SINGH CHANDEL

Authors: SATYAM CHAUHAN & DEEPANJALI SINGH CHANDEL

Registration ID: 109157 | Published Paper ID: IJLRA9156 & IJLRA9157

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

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

Email Id: lawyersatyam04@gmail.com & lawyerdeepanjalisingh@gmail.com

Page No: 26 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-48368118/THE LEGAL FRAMEWORK OF E-COMMERCE: CHALLENGES AND

CYBER CRIME AGAINST WOMEN: CHALLENGES AND PREVENTION BY - TEJASWANI BHADORIYA

Authors: TEJASWANI BHADORIYA

Registration ID: 109155 | Published Paper ID: IJLRA9155

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

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

Email Id: Pawankushwaha42pk@gmail.com

Page No: 14 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-49389244/CYBER CRIME AGAINST WOMEN: CHALLENGES AND PREVENTI

The Role of Judiciary in Protecting Human Rights in India By - Yogesh Darade

Authors: Yogesh Darade

Registration ID: 109154 | Published Paper ID: IJLRA9154

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

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

Email Id: yogeshdarade77@gmail.com

DOI Link: https://www.doi-ds.org/doilink/02.2025-62231696/The Role of Judiciary in Protecting Human Rights i

TRANSGENDER INCLUSION AND CHALLENGES IN JAMMU AND KASHMIR: A CRITICAL SOCIO-LEGAL ANALYSIS BY - VINEET SHARMA

Authors: VINEET SHARMA

Registration ID: 109153 | Published Paper ID: IJLRA9153

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

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

Email Id: vineetsharma.ju@gmail.com

Page No: 20 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-14245461/TRANSGENDER INCLUSION AND CHALLENGES IN JAMMU AND

ROLE OF THE TEST OF ABSTRACTION, FILTRATION AND COMPARISON IN COMPUTER SOFTWARE INFRINGEMENT BY - B.MONIKA

Authors: B.MONIKA

Registration ID: 109152 | Published Paper ID: IJLRA9152

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

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

Email Id: monikaballbllm@gmail.com

Page No: 18 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-49656266/ROLE OF THE TEST OF ABSTRACTION, FILTRATION AND CO

DECODING ANTI-TRUST PARADIGMS: DRAWING A COMPARISON BETWEEN THE RULE OF REASON AND THE PER SE RULE BY: PRAVISHA VERMA

Authors: PRAVISHA VERMA

Registration ID: 109151 | Published Paper ID: IJLRA9151

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

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

Email Id: pravishaverma020@gmail.com

Page No: 11 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-17999362/DECODING ANTI-TRUST PARADIGMS: DRAWING A COMPARISO

THE EVOLVING LANDSCAPE OF SECURITY FOR COSTS IN INTERNATIONAL ARBITRATION: IMPLICATIONS OF THIRD-PARTY FUNDING BY - GOVIND RAJ SUTHAR

Authors: GOVIND RAJ SUTHAR

Registration ID: 109150 | Published Paper ID: IJLRA9150

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

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

Email Id: Grsuthar7773@gmail.com

Page No: 16 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-32762523/THE EVOLVING LANDSCAPE OF SECURITY FOR COSTS IN IN

SCOPE AND OBJECTIVE OF ARTIFICIAL INTELLIGENCE BY - SUBASH S

Authors: SUBASH S

Registration ID: 109149 | Published Paper ID: IJLRA9149

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

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

Email Id: subashsuriyagr@gmail.com

Page No: 13 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-69952481/SCOPE AND OBJECTIVE OF ARTIFICIAL INTELLIGENCE

THE PROTECTION OF CHILDREN FROM SEXUAL OFFENCES (POCSO) ACT: A LEGAL ANALYSIS BY - LUNAVATH RAMESH

Authors: LUNAVATH RAMESH

Registration ID: 109148 | Published Paper ID: IJLRA9148

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

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

Email Id: manchikatlasampath@gmail.com

Page No: 16 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-16442726/THE PROTECTION OF CHILDREN FROM SEXUAL OFFENCES (P

International journal for legal research and analysis

Abbreviation:IJLRA

ISSN:2582-6433

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

Accessibility:Open Access

License:Creative Commons 4.0

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All research articles published INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

[1] https://www.indiabudget.gov.in/budget2012-2013/ub2012-13/mem/mem1.pdf

[5] OM.F.NO.500/111/2009-FTD-1 Dated 27 February, 2012

[6] Income-tax Act, 1961 was amended by Finance Bill, 2012 to add Chapter X-A titled 'General Anti- Avoidance Rule'

[7]https://pib.gov.in/PressReleasePage.aspx?PRID=1481279#:~:text=The%20necessary%20procedures%20for%20application,the%20Income%20Tax%20Act%2C%201961.

[8]Income Tax Act, 1961, S. 96(2)

https://www.scconline.com/blog/post/2023/03/06/critical-analysis-of-gaar-in-light-of-the-constitution-of-india-and-dtaa/

[9] The Finance Act, 2001 introduced Transfer Pricing Regulations.

[10] The Central Board of Direct Taxes (CBDT), through Circular No. 7 of 2017.

[11] https://www.oecd.org/en/topics/policy-issues/base-erosion-and-profit-shifting-beps.html

[13] McDowell & Co. Ltd. v. CTO (1985) 3 SCC 230

[14] On 25th June, 2019, India has deposited the Instrument of Ratification to OECD, Paris along with its Final Position in terms of Covered Tax Agreements (CTAs), Reservations, Options and Notifications under the MLI, as a result of which MLI will enter into force for India on 01st October, 2019 and its provisions will have effect on India’s DTAAs from FY 2020-21 onwards.

[1] Tejaswani Bhadoriya, B.A.LL.B ,LL.M (Pursuing PhD), Assistant Professor, Renaissance Law College, Indore (M.P.)

[2] Gupta, Ritu. “Cyber Crime Against Women: Rising Trend and Preventive Measures,” International Journal of Cyber Criminology, 2022.

[3] National Crime Records Bureau (NCRB), Crime in India Report 2022.

[4] NCRB statistics on impersonation cases (2023).

[5] United Nations Women, “Gender and Cybercrime,” 2021

[6] Sharma, Dipika. "Legal Framework for Combating Cyber Violence Against Women," Journal of Law and Technology, 2021.

[7] Internet and Mobile Association of India (IAMAI), “Digital Literacy and Safety Practices,” 2023 Survey.

[8] UNODC, "Cyber Exploitation: Emerging Trends," 2022 Report.

[9] IAMAI, Digital Literacy and Safety Practices, 2023.

[10] Mukherjee, Underreporting of Cyber Crime, 2021.

[11] Breakthrough India, Digital Safety Workshops for Women, 2022.

[12] NCERT, Inclusion of Cyber Safety in School Curricula, 2023.

[13] Shreya Singhal vs. Union of India AIR 2015 SC 1523

[14] K.S. Puttaswamy vs. Union of India (2017) 10 SCC1

[15] Delhi High Court judgment on revenge porn (X vs. Y, 2023).

[1] Fantasy Sports Props, Inc. vs. Sportrslines.com, Inc, 287 F.3d 1108, (Fed. Cir. 2002)

[2] Wal-Mart Stores, Inc. v. City of Mobile & County of Mobile, 200-622

[3] Citizens and Southern Systems Inc. v. South Carolina Tax Commissioner (1984) 280 SC 138 and refer Comptroller of the Treasury v. Equitable Trust Co. (1983) 296 Md. 459.

[4] page 65, Law relating to Intellectual Property, Dr.B.L.Wadhera.(fifth edition)

[5] Bharat Matrimony. Com.P., Ltd., Chennai v. People Interactive (I) Pvt. Ltd., Chennai, 2009 AIHC (NOC) 433(Mad).

[6] This Report presented to Rajya Sabha on 19^th December, 2001.

[8] Borough’s Corporation Application (1974 RPC 147 (160)).

[9] Computer Associates International Inc. v. Altai Inc., 22 (1992) 23 IPR 385

[10] SECTION 102(b) of Copyright Act (Title 17 USC) provides: In no case does copyright protection for an original work of authorship extend to any idea, procedure, process, system, method of operation, concept, principle, or discovery, regardless of the form in which it is described, explained, illustrated, or embodied in such work.

[12] Judge Walker had adopted this phrase from MB.Nimmer & D.Nimmer and Nimmer on copyright, Vol 3 13-72 (1991)

[15] That expression is not protected when it is only one way of expressing.

[19] concludes that the computer programme’s purpose is only unprotectable idea and rest is expression is considered to be descriptively inadequate and flawed understanding of programme method of operation.

[1] Vyas, Yash, “The Monopolies and Restrictive Trade Practices Act and the Rule of Reason: A Comment on the Supreme Court Approach”, 34, J .Indian .Law Inst, .365, 365-366 (1992)

[2] Sherman Antitrust Act, 15 U.S.C. § 1 (1890)

[3]“Northern Pacific R. Co. v. United States, 356 U.S. 1 (1958)”

[4]“United States v Socony-Vacuum Oil Co., 310 U.S. 150 (1940) ”

[5]“United States v Trans-Missouri Freight Ass’n, 166 U.S. 290 (1897)

[6]“Macdonald Flinn et al. The Per Se Rule, 38, Antitrust Law J, 731, 732 (1969) ”

[8]“Continental T.V. Inc v GTE Sylvania Inc., 433 U.S. 36 at 49 (1977) ”

[10]“United States v Trans-Missouri Freight Ass’n, 166 U.S. 290 (1897) ”

[11]“Standard Oil Co. v United States, 221 U.S. 1 (1911) ”

[12]“Lee Loevinger, The Rule of Reason in Antitrust Law, 19, Sect. Antitrust Law, 245, 245-246 (1961) ”

[13] “The Competition Act, 2002, § 3, No. 12, Acts of Parliament, 2003 (India)”

[14] “Tilottama Raychaudhuri, Vertical Restraints in Competition Law: The Need to Strike the Right Balance

between Regulation and Competition, 4 NUJS L. REV. 609 (October-December 2011)”

[15] “The Competition Act, 2002, § 3(3), No. 12, Acts of Parliament, 2003 (India)”

[16] “Horizontal agreements are agreements between enterprises that operate at the same level of supply chain and compete in the same market. ”

[17] “Esha Alex, Criminal Prosecution in Anti-Trust Enforcement, 5 INDIAN J.L. & LEGAL RSCH. 1 (2023) “

[18]“Vertical agreements- agreements between enterprises at different levels in a supply chain, like a manufacturer and retailer.”

[19] “The Competition Act, 2002, § 3(4), No. 12, Acts of Parliament, 2003 (India)”

[20] “The Act specifies the factors which should be taken into consideration while determining whether a particular agreement causes appreciable adverse effect on competition or not.”

[21] “Aditya Gupta, Kimble v. Marvel: A Misconceived Affirmation, 9 CHRIST U. L.J. 1 (2020)”

[22] “The Competition Act, 2002, § 3(4), No. 12, Acts of Parliament, 2003 (India)”

[23] “Ravish Ranjan, Horizontal Anti-Competitive Agreement: A Critique, 4 INDIAN J.L. & LEGAL RSCH. 1 (2022-2023)”

[24] “The Competition Act, 2002, § 19(3), No. 12, Acts of Parliament, 2003 (India)”

[25] “Federation of Indian Chambers of Commerce & Industry Multiplex Association of India v United Producers, (2011) CompLR79 “

[26] “Neeraj Malhotra v Deutsche Bank Home Fund Limited and Ors, (2011) 106 SCL 62 (CCI) “

[27] “Thomas A. Lambert, Dr. Miles is Dead. Now What?: Structuring a Rule of Reason for Evaluating Minimum Resale Price Maintenance, 50 Wm. & Mary L. Rev. 1937 (2009) “

[28] “Aditya Bhattacharjea, India's New Competition Act: A Comparative Assessment, 4 J. COMPETITION L. & EcoN. 609”

[29] “Sandra Maro Colio, Vertical Agreements and Competition Law- A comparative study of the EU and US regimes, 93 (2010)”

[30] “Derek Ridyard & Simon Bishop, E.C., Vertical Restraints Guidelines: Effects Based Or Per Se Policv, 23(1) ECLR 35-38 (2002)”

[1] Ed Burns, “Artificial Intelligence”, https://www.techtarget.com/searchenterpriseai/definition/AI-Artificial- Intelligence, March 2023

[2] Mia Williams, “Artificial Intelligence”, Larsen & Keller, 2020

[3] K. Nitalaksheswara Rao, Dr. Satyanarayana, Mummana, CH V Murali Krishna, Alabazar Ramesh, “ Artificial Intelligence and Machine Learning – A Practitioner’s Approach”, Shanlax Publications, 2022, Page No 6.

[4] R.Vidya, “Introduction to Artificial Intelligence and Expert Systems”, Pallavi Pathippagam S. India Pvt Ltd., 2008, Page no 25.

[5] Er. Rajiv Chopra, “Artificial Intelligence, A Practical Approach”, S.Chand & Company Ltd, Page No.4.

[6] Rajendra Akerkar, “Introduction to Artificial Intelligence”, Prentice Hall of India Private Limited, 2005, Page no, 13.

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)

GENERAL ANTI AVOIDANCE RULE BY: DHARANI SUNDARAM

THE LEGAL FRAMEWORK OF E-COMMERCE: CHALLENGES AND ADAPTATION IN THE DIGITAL ERA BY - SATYAM CHAUHAN & DEEPANJALI SINGH CHANDEL

CYBER CRIME AGAINST WOMEN: CHALLENGES AND PREVENTION BY - TEJASWANI BHADORIYA

The Role of Judiciary in Protecting Human Rights in India By - Yogesh Darade

TRANSGENDER INCLUSION AND CHALLENGES IN JAMMU AND KASHMIR: A CRITICAL SOCIO-LEGAL ANALYSIS BY - VINEET SHARMA

ROLE OF THE TEST OF ABSTRACTION, FILTRATION AND COMPARISON IN COMPUTER SOFTWARE INFRINGEMENT BY - B.MONIKA

DECODING ANTI-TRUST PARADIGMS: DRAWING A COMPARISON BETWEEN THE RULE OF REASON AND THE PER SE RULE BY: PRAVISHA VERMA

THE EVOLVING LANDSCAPE OF SECURITY FOR COSTS IN INTERNATIONAL ARBITRATION: IMPLICATIONS OF THIRD-PARTY FUNDING BY - GOVIND RAJ SUTHAR

SCOPE AND OBJECTIVE OF ARTIFICIAL INTELLIGENCE BY - SUBASH S

THE PROTECTION OF CHILDREN FROM SEXUAL OFFENCES (POCSO) ACT: A LEGAL ANALYSIS BY - LUNAVATH RAMESH

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