Input Tax Credit (ITC)

CORPORATE FRAUD IN RELATION TO WHITE COLLAR CRIME IN INDIA Shivangi, 5th Year Student. Download Manuscript ABSTRACT White-collar crime was a term first used by Edwin Sutherland in 1939 to denote crimes other than those that did not involve violence, but which engaged businesses, professionals or government officials in them with the sole purpose of taking the money outside of their income. In FY 2023 there were about 13000 bank frauds reported in India by the RBI. It was recognized that the regulatory system is unsatisfactory and requires the evaluation of the role of auditors on an urgent basis. Banks and loaning agencies have not been doing their best in these circumstances, which is affected by the greasing of professional management. The abstract stresses that in India a comprehensive approach, including the introduction of new statutes, and increasing corporate governance across the board must be put in place in order to effectively and with integrity, sort out the corporate frauds issue. India can establish itself as a more trustworthy and responsible business environment by becoming aware of and thus, working towards resolving business crimes like the theories of white- collar thievery and derailment. This will be achieved by safeguarding the investors and promoting the economic growth. Developing a culture of ethics and transparency within an organization and promoting it in the long run could be the most effective strategy for stopping corporate fraud. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue II, Page 491-501. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Copyright © LIJDLR 2024

THE JOURNEY OF LEGALIZED PASSIVE EUTHANASIA IN INDIA Arpeeta Dash, Law Student At Symbiosis Law School, Nagpur. Download Manuscript ABSTRACT India is a quasi-federal and democratic country. A country which has rigid and written constitution. The constitution has different features and one such feature is that it provides different fundamental rights to a person. One such important fundamental right is Article 21 which states right to life and personal liberty. The article may seem to be short but its interpreted in wider sense through judicial interpretation and pronouncements. Right to life also includes right to live with dignity as well as right to die with dignity and right to die with dignity welcomes the legalized passive euthanasia to all the Indian citizens. Therefore, this article will provide the remarkable journey of legalized passive euthanasia in India. It will critically analyse the concept of euthanasia and will provide the different kinds of euthanasia. It will provide the evolutional journey of euthanasia from the year 1986 to year 2018. The evolutional journey will be cited by different cases as to how the concept of euthanasia was curbed and shaped by the Indian legal system. It will also explain the inter-relation between euthanasia and right to die with dignity and how the courts in India has interpreted both. It will try to differentiate between euthanasia and suicide and how the Indian society and medical fraternity reacts to it. It will also explain the concept of living will and how it is used in medical ethics. Lastly, it will try to explain as why right to die is excluded from Article 21 and what is the reaction of Indians towards euthanasia whether they are in favour of it or are against of it. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue II, Page 463-474. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Copyright © LIJDLR 2024

NAVIGATING THE GST TERRAIN: IMPACT ON MSMES AND PATHWAYS TO MITIGATION Rakshak Tyagi, 3rd year BA LLB student at Army, Institute of Law, Mohali Alok Kumar, 3rd year BA LLB student at Army, Institute of Law, Mohali Download Manuscript ABSTRACT The Goods and Services Tax (GST) Act of 2017 aimed to revolutionize trade by consolidating 17 diverse taxes into a cohesive system with four tax slabs, marking a significant shift in India’s indirect tax regime. However, its journey witnessed nearly 2000 amendments in seven years, prompting concerns about stability and effectiveness. Challenges persist for Micro, Small, and Medium Enterprises (MSMEs), notably in GST registration, compliance burdens, and selection dilemmas between composition and regular tax regimes. These challenges exacerbate operational inefficiencies, particularly affecting small-scale businesses. Additionally, the lack of clarity in tax regulations and the reverse charge mechanism add to the burden, hindering business operations. Addressing these challenges requires simplifying the composition scheme, extending Input Tax Credit (ITC) benefits, and streamlining processes to foster smoother business operations under the GST regime. Efforts to enhance government systems can prevent minor mistakes from disrupting entities’ core operations. This paper provides valuable insights into the challenges faced by MSMEs under the GST regime and proposes solutions to alleviate their impact, making it essential reading for policymakers, business owners, and researchers seeking to understand and address the implications of GST implementation in India. The comprehensive analysis offered in this study serves as a roadmap for navigating the complexities of GST for MSMEs and underscores the importance of policy interventions urging policymakers to simplify GST compliance for MSMEs and offers researchers a framework to assess policy effectiveness, fostering informed decisions and further study. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue II, Page 455-462. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Copyright © LIJDLR 2024