NOLEGEIN-Journal of Corporate & Business Laws

Moral Rights of Authors in Copyright Law: An International and Indian Perspective

Rahul Dhoble — Thu, 30 Apr 2026 00:00:00 +0000

This paper examines the concept of author’s moral rights and their evolution within international and Indian copyright frameworks. Moral rights, rooted in the French doctrine of droit moral, emphasize the personal and reputational bond between authors and their creations, distinct from economic rights. The Berne Convention, particularly Article 6bis, recognizes these rights as independent and enduring, granting authors the right of attribution and integrity even after the transfer of economic rights. The study explores key components of moral rights, including the right of publication, paternity, and integrity, while comparing their treatment in French, German, and other legal systems. Within the Indian legal framework, moral rights are expressly recognized under Section 57 of the Copyright Act, 1957, which empowers authors to assert their authorship and protect their works from distortion, mutilation, or any prejudicial modification. Over time, judicial pronouncements—most notably in Mannu Bhandari v. Kala Vikas Pictures [4] and K.P.M. Sundhram v. Rattan Prakashan [8] Mandir—have played a crucial role in broadening the interpretation and application of these rights. Nevertheless, subsequent legislative changes, particularly those introduced after 1984, have curtailed their duration by linking them to the subsistence of copyright. As a result, unlike in certain jurisdictions where moral rights may continue indefinitely, Indian law imposes temporal limitations on their enforcement. The paper highlights the tension between international harmonization and domestic legal approaches, emphasizing the need to strengthen moral rights protection. It concludes that safeguarding moral rights is essential for preserving cultural values, authorial identity, and creative integrity in an increasingly commercialized intellectual property regime.

Taxation Law in India: Principles, Administration, And Contemporary Developments

Lekshmi. S — Fri, 01 May 2026 00:00:00 +0000

Taxation law forms a fundamental pillar of a nation’s legal and economic system, acting as the primary tool for generating revenue required for governance, public services, and developmental initiatives. In India, the taxation framework has undergone significant transformation over time, shifting from a complex and segmented structure to a more integrated, streamlined, and technology-enabled system. This paper presents a detailed examination of the Indian taxation regime, focusing on its constitutional basis, classification, and underlying principles. The study analyzes the distinction between direct and indirect taxes, with particular attention to income tax and the Goods and Services Tax (GST), which has played a pivotal role in unifying the indirect tax system. It further explores the mechanisms of tax administration, compliance requirements, and the role of digitalization in improving efficiency and transparency. Additionally, the paper reviews dispute resolution processes, including appellate structures and judicial remedies available to taxpayers. The research also identifies key challenges within the taxation system, such as compliance burdens, administrative inefficiencies, and evolving economic complexities. Recent reforms and policy initiatives aimed at strengthening accountability, reducing tax evasion, and enhancing taxpayer convenience are critically evaluated. The paper concludes that a balanced taxation system—characterized by fairness, simplicity, and efficiency—is essential for fostering economic stability and inclusive growth. Strengthening the legal and institutional framework of taxation is crucial for ensuring both fiscal sustainability and social equity in a rapidly developing economy.

Techno-Legal Governance and Algorithmic Management: AStrategic Framework for Re-engineering Public Administration in Viksit Bharat@2047

Arbind Kumar Modi — Fri, 01 May 2026 00:00:00 +0000

This empirical study investigates the structural transformation of the Indian public sector as it moves toward the strategic milestone of Viksit Bharat@2047. Aiming for a $30 trillion to $34.7 trillion economy by the centenary of its independence, India is currently undergoing a shift from legacy 19th- century administrative hierarchies to an agile "Algorithmic State." This research utilizes a cross- sectional multi-domain sample (N= 400) across Legal, Administrative, Management, and Policy sectors (n = 100 each). Using the updated "Viksit Governance Readiness Scale" (VGRS), the study evaluates the "Techno-Legal-Management" (TLM) triad. A pivotal focus is the newly enacted Viksit Bharat-Guarantee for Rozgar and Ajeevika Mission (Gramin) Act, 2025 (VB-G RAM G Act), which replaces MGNREGA with a technology-driven 125-day employment guarantee. Findings reveal high digital adoption in the Banking, Financial Services, and Insurance (BFSI) sector at 68%, but identify a "Trust Gap" in the judiciary, where a backlog of over 50 million cases exists. The research validates two primary hypotheses: that high digital literacy mediates a reduction in perceived legal risk (H1) and that management experts prioritize operational efficiency (ROI reaching 200% in finance) over the
"Slow Justice" norms of the legal domain (H2). The report integrates the January 2026 Office of the Principal Scientific Adviser (OPSA) White Paper on Techno-Legal Frameworks, providing a diagnostic roadmap for India to lead in "Sovereign AI" and digital ethics.

COMPARATIVE STUDY OF CSR OF PUBLIC AND PRIVATE SECTOR BANK (Qualitative)

PAYAL MANAHARLAL PAREKH, RUCHITA KIRANBHAI GOHEL, HIRAL NARESHKUMAR CHACHCHA — Thu, 30 Apr 2026 00:00:00 +0000

CSR has been a strategic and ethical concern for the Indian banking industry, especially after the Companies Act of 2013 was enacted, which made CSR spending mandatory for eligible companies. The objective of this research, therefore, is to compare the scope, spending patterns, focus areas, and overall effectiveness of the CSR programs undertaken by Indian public and private sector banks. The research investigates some of the top-rated banks in these two sectors and compares their approaches towards financial inclusion, social development, sustainability, healthcare, education, and environmental protection. It also shows how public sector banks generally emphasize welfare-oriented and government-aligned initiatives, while private sector banks commonly pursue innovation-driven and branding-oriented CSR strategies by using secondary data obtained from annual CSR reports, sustainability reports, and regulatory disclosures. The findings bring out the fundamental differences in the approach of the two sectors towards impact assessment, regional outreach, and CSR expenditure. The study concludes that while both public and private banks contribute significantly to socioeconomic development, private banks are found to exhibit better coordinated implementation and strategic alignment, and public banks were seen to have greater outreach and inclusivity. These lessons may be useful for policymakers, stakeholders, and financial institutions looking at ways to strengthen the CSR frameworks and maximize social impacts in India.

Legal Solutions for Business and Individual Needs: A Global Comparative Study

Aditya Verma — Fri, 01 May 2026 00:00:00 +0000

The study investigates the legal options accessible to common people and small enterprises in India. For people, it examines insurance, property disputes, family issues, consumer protection, and accident claims. It looks at contracts, employment, taxes, formation, and intellectual property for firms. It examines alternate procedures such as consumer forums, Lok Adalats, arbitration, and mediation in addition to the traditional court system. It analyzes the obstacles—cost, complexity, lack of understanding, language, location, and psychological fear—that keep individuals from utilizing these solutions. It takes inspiration from Singapore's integrated conflict resolution system, the United States' community mediation programs, and the small claims courts in the United Kingdom. It also considers preventive measures like written contracts and wills, as well as legal awareness programs. The study used a mixed-methods approach, combining semi structured interviews with authorities, attorneys, and litigants with doctrinal analysis of legislation and case law. All seven hypotheses are tested and found to be true. The majority of persons with legal issues do not pursue official remedies, according to their results. Small firms are susceptible since they do not have written contracts. Although consumer forums are useful in theory, impoverished and rural groups seldom use them. Better paperwork at the time of purchase might frequently avert property disputes, which are the most prevalent and challenging situations. Due to a lack of awareness and trust, alternative conflict resolution procedures are underutilized.