recent posts
- The Great Indian Classroom: Decoding the Challenges and the Celebrations
- The Cost of an Academic Journey Without an Understanding of Education: Institutional, Social, and Legal Consequences in India
- When Representation Outpaces Regulation: A Systemic Failure, Not Individual Brilliance
- Love Ya Zaroorat
- IS EVERYTHING ALRIGHT WITH ME?
about
Category: Uncategorized
-
By Sidheswar JenaPhD Scholar – Law We often hear people say society is “intelligent.” But if that is true, why does the crowd so easily follow someone who keeps lying—even when those lies are exposed in broad daylight? At the same time, a person who speaks truth clearly and directly is ignored, even abandoned. This…
-
By Sidheswar JenaPhD Scholar – Law Indian democracy thrives on contest, scrutiny, and accountability. At its core lies not only the power of governments to enact laws but also the responsibility of opposition leaders to question them. Recently, Rahul Gandhi’s allegations against the current government have generated heated debate. The real questions are: what happens…
-
By Sidheswar Jena- PhD Scholar-Law Introduction On March 24, 2021, the Ministry of Corporate Affairs (MCA) issued Notification No. G.S.R. 205(E) introducing the Companies (Accounts) Amendment Rules, 2021. These rules made it compulsory for companies to maintain accounting software with an audit trail (edit log) feature. The intent was clear: stop backdated manipulation, ensure every…
-
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…
-
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…
-
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…
-
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.…
-
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…
-
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…
-
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…