INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

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

WHITHER THE LOOK EAST POLICY BY - RISHABH VYAS

Authors: RISHABH VYAS

Registration ID: 109166 | Published Paper ID: IJLRA9166

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

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

Email Id: vyasrishabhshravan@gmail.com

Page No: 20 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-42313194/WHITHER THE LOOK EAST POLICY

A STUDY OF RIGHTS OF WOMEN IN INDIA BY - DR. RAJ KUMAR & MS. ITY VERMA

Authors: DR. RAJ KUMAR & MS. ITY VERMA

Registration ID: 109164 | Published Paper ID: IJLRA9164 & IJLRA9165

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

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

Email Id: premchandra1979@gmail.com & premchandra1979@gmail.com

Page No: 13 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-29481366/A STUDY OF RIGHTS OF WOMEN IN INDIA

RIGHTS OF MIGRANT AND REFUGEES BY - SUSHANT RAI

Authors: SUSHANT RAI

Registration ID: 109163 | Published Paper ID: IJLRA9163

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

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

Email Id: raisushant007@gmail.com

Page No: 17 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-83342114/RIGHTS OF MIGRANT AND REFUGEES

ENVIRONMENT AND IHL BY - RONANKI PARIMALA

Authors: RONANKI PARIMALA

Registration ID: 109162 | Published Paper ID: IJLRA9162

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

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

Email Id: parimalaronanki767@gmail.com

Page No: 15 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-45143193/ENVIRONMENT AND IHL

EVOLUTION OF INTERNATIONAL CRIMINAL COURTS UNDER NUREMBERG TRIBUNAL BY- SAKSHI SHARMA

Authors: SAKSHI SHARMA

Registration ID: 109161 | Published Paper ID: IJLRA9161

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

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

Email Id: sakshisharma11112001@gmail.com

Page No: 14 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-56766584/EVOLUTION OF INTERNATIONAL CRIMINAL COURTS UNDER N

EXPLORING THE INTERSECTION OF HUMAN RIGHTS AND ELECTION LAWS IN EMERGING DEMOCRACIES BY - NAFIZ NASRIN

Authors: NAFIZ NASRIN

Registration ID: 109160 | Published Paper ID: IJLRA9160

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

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

Email Id: nafiznasrin18@gmail.com

Page No: 21 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-82329316/EXPLORING THE INTERSECTION OF HUMAN RIGHTS AND ELE

CASE COMMENTARY ON RAJA KHAN V. STATE OF CHHATTISGARH: TOUCHING THE UNTOUCHED BY - ANKITA JAKHMOLA

Authors: ANKITA JAKHMOLA

Registration ID: 109159 | Published Paper ID: IJLRA9159

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

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

Email Id: nafiznasrin18@gmail.com

Page No: 10 | No of times Downloads: 0065

DOI Link: https://www.doi-ds.org/doilink/02.2025-88556457/CASE COMMENTARY ON RAJA KHAN V. STATE OF CHHATTISG

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

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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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)

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[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.

[1] Assistant Professor, School of Law, IEC University, HP.

[2] Research Scholar, School of Law, IEC University, HP.

[7]Hanna-Maria Niemi, “The Use of Human Dignity in Legal Argumentation: An Analysis of the Case Law of the Supreme Courts of Finland” https://www.tandfonline.com/doi/full/10.1080/18918131.2021.1999576#abstract

[1] Guidelines on the protection of the natural environment in armed conflict (2023) International Committee of the Red Cross. Available at: https://www.icrc.org/en/publication/4382-guidelines-protection-natural-environment-armed-conflict (Accessed: 23 September 2023).

[2]“Reports and Documents: Framework for Environmental Management in ...” accessed March 20, 2023

[3] R.A M, “‘Laws Of Armed Conflict And Environmental Protection: An Analysis Of Their Inter-Relationship’ ”[1999] the paper presented at the Seminar on International Humanitarian Law and Its Different Dimensions Relevant to Contemporary Realities, Organized by the ICRC and the Indian Society of International Law,

[4] Ealmasi, “Climate Change, Humanitarian Action and the Need for Climate Journalism” (ICRC in IranApril 21, 2022) accessed March 18, 2023

[5] Climate and environment considerations for combatants (2022) PreventionWeb. Available at: https://www.preventionweb.net/news/climate-and-environment-considerations-combatants (Accessed: 23 September 2023).

[6] “Our Earth Matters” (IOS Press) accessed march 26, 2023

[7] “Animals in War: At the Vanishing Point of International Humanitarian Law” accessed March 28, 2023

[8] Paul Taylor, “The Protection of Environment during Armed Conflict 64: “Climate of Ecopolitics: ACitizens Guide”, 2008, iUniverse Books, United States of America, P.P. 1-5.

[9]Cerutti, F. (2018a) Attributes, compliance and effectiveness of nested regimes the biological weapons regime complex, IRIS. Available at: https://air.unimi.it/handle/2434/601731 (Accessed: 23 September 2023).

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[11] Gaser, Hans-Peter “For Better Protection of the Natural Environment in Armed Conflict: A Proposal for Action” The American Journal of International Law, Vol. 89, No. 3 (Jul., 1995), pp. 637-644. Stable URL: http://www.jstor.org/stable/2204184.< accessed on 1^st April 2023.

[1] Anupam Jha, “Challenges before International Criminal Tribunals: A Special Focus on International Criminal Court”, ISIL Yearbook International Humanitarian and Refugee Law, Vol. III, 2008, pp. 178- 193, at p. 178.

[2] M. Cherif Bassiouni, International Criminal Law, Transnational Publishers, New York, 2000, at p. 3

[3] Akhavan, P, “Justice in The Hague, Peace in Yugoslavia? A Commentary on the United Nations War Crimes Tribunal”, Human Rights Quarterly, Vol. 20, 1998, pp 738- 817, at p. 740

[4] S.C. Res. 827, at 1, U.N. Doc. S/RES/827 (May 25, 1993), available at http://www.un.org/Docs/scres/1993/scres93.htm retrieved on 1/November/2013

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[6] Nation is a contested concept that refers to self- conscious community of people who differentiate themselves from others on the basis of one or several more shared and exclusive traits such as language, common history, culture, religion and/ or ancestry. Mark Beeson and Nick Bisley, Issues in 21st Century World Politics, Palgrave Macmillan, New York, 2010, at p. 109

[7] Mark A. Drumbl, “The Push to Criminalize Aggression: Something Lost Amid the Gains?”, Washington and Lee University - School of Law, Vol. 41, 2009, pp. 291- 319, at p. 311.

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[5] Susan D. Hyde, The Pseudo – Democrat’s Dilemma: Why Election Monitoring Became an International Norm 12 (Cornell Univ. Press 2011).

[6] Indira Nehru Gandhi v. Raj Narain, (1975) 2 S.C.R. 347 (India).

[7] Association for Democratic Reforms v. Union of India, (2024) 3 S.C.R. 417 (India).

[8] People’s Union for Civil Liberties v. Union of India, (2003) 4 S.C.C. 399 (India).

[9] Nathan Brown, Egypt’s Failed Transition: The Constitutional and Political Challenges, 24 J. DEMOCRACY 58, 59 (2013).

[1] Asst. Professor, School of Law, Graphic Era Hill University, Dehradun.

[2] Raja Khan v. State of Chhattisgarh (2025) INSC 167 (India)

[3] Indian Penal Code, S 307, Act No. 45 of 1860, S 307 (India).

[4] Accused 'X' v. State of Maharashtra, (2019) 7 SCC 1 (India).

[7] Gopal Vinayak Godse v. State of Maharashtra, AIR 1961 SC 600, (1961) 3 SCR 440 (India).

[8] State of Punjab v. Prem Sagar, (2008) 7 SCC 550 (India).

[9] Malkiat Singh v. State of Punjab, AIR 1991 SC 2296, (1991) 3 SCR 47 (India).

[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.

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[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.

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

WHITHER THE LOOK EAST POLICY BY - RISHABH VYAS

A STUDY OF RIGHTS OF WOMEN IN INDIA BY - DR. RAJ KUMAR & MS. ITY VERMA

RIGHTS OF MIGRANT AND REFUGEES BY - SUSHANT RAI

ENVIRONMENT AND IHL BY - RONANKI PARIMALA

EVOLUTION OF INTERNATIONAL CRIMINAL COURTS UNDER NUREMBERG TRIBUNAL BY- SAKSHI SHARMA

EXPLORING THE INTERSECTION OF HUMAN RIGHTS AND ELECTION LAWS IN EMERGING DEMOCRACIES BY - NAFIZ NASRIN

CASE COMMENTARY ON RAJA KHAN V. STATE OF CHHATTISGARH: TOUCHING THE UNTOUCHED BY - ANKITA JAKHMOLA

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

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