Monday, August 10, 2020

Daily Archives: Nov 22, 2018

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GST – Levy of Compensation Cess & the Aspect Theory- Some Musings

The introduction of the Goods and Services Tax (‘GST’) regime is a watershed event in the history of indirect taxation in India. This has been facilitated by many important changes in the Constitution of India. The power to levy GST flows directly from newly introduced Article 246A of the Constitution.
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Must Read

Towards An Anti-Zoo Jurisprudence (2/2)

Part II of the article critiques the traditional justifications for animal captivity in zoos. It further juxtaposes these justifications with an emerging anti-captivity jurisprudence. Section 38A of the Indian Wildlife (Protection) Act, 1972 provides for the establishment of the Central Zoo Authority (CZA). [...]
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Towards An Anti-Zoo Jurisprudence (1/2)

Part I of the article introduces the changing judicial landscape of animal rights. It analyses the negative impact of zoos on the physical and mental well-being of animals. [...]

Experiences with Pluralist Stakeholder Model in India: For Whom Should a Company be Run?

This article seeks to trace the emergence and operation of a stakeholder model of corporate governance in India, that is sourced in directors’ fiduciary duties, Corporate Social Responsibility [‘CSR’], and the agency of Independent Directors [‘IDs’]