Category: Uncategorized
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By: Sidheswar Jena – PhD Scholar- LAW Introduction:When you boil it down, accounting is simple: track what comes in, what goes out, what you own, and what you owe. But the moment businesses, regulators, auditors, banks and investors get involved, that simplicity seems to vanish. This article explains — from every useful angle — why…
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By Sidheswar Jena-PhD Scholar -Law Abstract India’s economy is often celebrated as one of the world’s fastestgrowing, with official GDP figures placing it as the fifthlargest globally at approximately $3.57 trillion in 2024. Yet, beneath this narrative lies a stark divide: the unorganized sector, which employs over 90% of the workforce, continues to grapple with…
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Sidheswar JenaPhD Scholar in Law Abstract The Indian tax system, characterized by its federal structure and evolving reforms, incorporates stringent penalty provisions to deter non-compliance and evasion. This paper examines the system’s key components, analyzes the penalty mechanisms under the Income Tax Act, 1961, and the Goods and Services Tax (GST) regime, and critiques their…
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By Sidheswar Jena, PhD-Scholar in Law Introduction When the Goods and Services Tax (GST) was introduced on 1st July 2017, it was hailed as the most transformative reform in India’s tax history. It carried the grand promise of “One Nation, One Tax, One Market” — unifying a fragmented VAT–Excise–Service Tax system into a seamless framework.…
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By Sidheswar Jena, PhD (Law) ScholarHumanity is the only true temple of God. Human beings have always searched for their origin. Science tells us we are recent arrivals on Earth, yet religion tells us that God created us. If that is true, then who is God — and why is He divided among so many…
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By Sidheswar Jena, PhD Scholar – Law Happiness is more than material comfort or free government schemes. It is about dignity, freedom, and the ability to question those in power. In India today, the big question is: are Indians truly happy, or are they surviving in silence under polarisation, freebies, and crony capitalism? Polarisation and…
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By Sidheswar Jena, PhD Scholar – Law We live in a society where the worth of a human being is often mistaken for the weight of their wallet or the brand of their attire. Dignity is measured not by values but by appearances, not by contribution but by display. And in this pursuit of shallow…
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When tradition meets modern education, a quiet conflict often begins within the human heart. This story of a newly married young woman captures that very struggle—between devotion and blind faith. —. The First Day It was her first morning in her new home. The household woke early, and her mother-in-law, with affection and authority, asked…
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Researched by Sidheswar Jena, Ph.D. (Law) Scholar ‐–‐——– Abstract This paper examines the intersection of professional autonomy and political authority through two case studies: a hospital incident in the United Kingdom in 2011 and a suspension order against a doctor in India in 2025. By analyzing these events in the light of constitutional principles, case…
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Author: Sidheswar Jena, PhD Scholar (Law) Section 247 of the Income Tax Act, 2025: Power or Problem? Introduction India’s new Income Tax Act, 2025 introduced Section 247, giving tax officers the power to access an assessee’s email, social media accounts, and other digital platforms during searches. While framed as a modernization to fight tax evasion,…
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