LAW OF TAXATION (DIRECT TAX AND INDIRECT TAX) UNITE: INTRODUCTION «BACKGROUND AND CONCEPT OF TAXATION © DEFINITION OF INCOME + APPLICATION OF INCOME/DIVERSION OF INCOME, UNIT I: INCOME EXEMPTED FROM TAXATION «PURPOSE OF EXEMPTION OF INCOME + INCOME EXEMPTED FROM INCOME TAX «AGRICULTURAL INCOME, UNIT HII: RESIDENCE STATUS OF PERSON IN’ DETERMINING TOTAL INCOME «SIGNIFICANCE OF RESIDENTIAL STATUS © TEST FOR DETERMINATION OF RESIDENTIAL. STATUS «INCOME DEEMED TO ACCRUE AND ARISE IN INDIA UNIT IV: HEADS OF INCOME. * SALARIES «INCOME FROM HOUSE PROPERTY < PROFITS AND GAINS OF BUSINESS AND PROFESSION © CAPITAL GAINS UNIT V: INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME ‘© CLUBBING OF INCOME UNIT-VI: INDIRECT TAXATION « CONSTITUIONAL PROVISIONS-BASIC ‘CONCEPT OF GST + REVERSE CHARGE MECHANISMS AND ITC «BASIC IDEA ON CUSTOMS ACT. Suggested Readings Hye Vinod Singhania, " Students Guide to Income Tax ", Taxman's (recent edition). 2. Dr.Girish Ahuja, " Direct Taxes Law ancl Practice’, Bharat Publication (recent edition), a 3, Dr. Vinod Singhania, " Direct Taxes Law and Practice", Taxman’s (recent edition) 4, INCOME TAX ACT as amended by Finance Act 2017INTELLECTUAL PROPERTY RIGHTS- I UNIT-I: Introduction to Intellectual Property. * Concept and Kinds of Intellectual Property ‘* Historical development and importance of IP in present context ‘+ Rationale for Intellectual Property protection- ‘* International Legal Instruments on IPR- Role and Importance UNIT-I: Rudiments of Trademarks Law Concept of distinetiveness and deceptive similarity Registration Infringement, Passing off and Trademark dilution Contemporary vistas in trademark law UNIT-II: The Copyright Meaning and subject matter of copyrights Threshold for Copyright protection Ownership of Copyright and rights of the owner/ Limitation Copyright infringement UNIT-IV: Transfer of IP and principle of exhaustion Licensing and Assignment of Trademarks Assignment and licensing of Copyrights Principle of Exhaustion Parallel Imports UNIT-Y: Protection of Geographical Indications Concept, function and need for protection of Gls ‘© Registration of Gls in India © Trademarks and Gls interface ‘* India’s experience with GI protection: Issues and Challenges REFERENCES: 1. Raghvir Singh Law relating to Intellectual Property 2. BLL. Wardehra Law relating to Intellectual Property 3. Dunial Intellectual Property Trade and Developmenjy 4. MM. Kariki Intellectual Property Rights 5. Richard Smith Intellectual Property Patents Trade Mark & Copy Rights 6. Lionel Bendly Intellectual Property Law 7. Sumit Malik Intellectual Property Rights 8. Avatar Singh Intellectual Property LawInternational Trade Law: Course Outlinefor VII Semester (4th Year) Unit— a) b) °) a) e) f) 8) hy : Introduction ¢o Intern: ynal Trade Law International Trade:Need, Purpose and Nature Free Trade and its discontents New International Economic Order and Economic Justice Historical Evolution of International Legal Regime for Trade Trading Blocs, World Wars and Bretton Woods ‘The Beginning of GATT, 1947 ‘Tran: ion from GATT, 1947 to WTO Global South and International Trade Law Unit- I; The WTO: Agreements, Structure and Dispute Resolution a) Functions, Decision Making, Accession and Withdrawal b) Jurisdiction of the WTO dispute settlement system ©) Overview of the DSU Process Consultations Panel Proceedings Appellate Body Proceedings Implementation Compliance Review Compensation and the Suspension of Concession 4) Key features of the Dispute Settlement Process ) Contemporary challenges facing the DSU Unit -I1:Core Principles of the Multilateral Trading System a) Non Discrimination b)_ MEN Principle ©) Generalized System of Preferences 4) National Treatment Obligationa) Non Discrimination b) MEN Principle ©) Generalized System of Preferences 4) National Treatment Obligation Unit IV: WTO Agreements on important issues in International Trade a) Tariff’ and Non-Tariff Barriers b) Dumping ©) SCM Agreement 4) Health and Environmental Risk under WTO Law: Overview of SPS Agreement Unit - V: Emerging Challenges a) Rise in Protectionism and the ongoing crisis in World trade b) Food Security and Trade c) TRIPS and Accessibility Barriers d) Human Rights Issues in Contemporary World Trade Reading Materi Books © Simon Leoter, Bryon Mercurioer al., “ World Trade Law. ext, Materials and Commentary", Hart Publishing,2008 © Michael Fakhri, “Sugar and the making of International Trade Law”, \"ed., ‘Cambridge University Press, 2014 ¢ J. Pauwelyn, J. Hillman and A. Guzman, “International Trade Law”, 31d Edition, Wolters Kluwer, 2016Dr. Ram Manohar Lohiya National Law University, Lucknow BA.LL.B. (Hons.) Human Rights Law COURSE CONTENT Objective of the Course Study: The main focus of this course is on the ideas and concepts that inform National and international human rights law and practice, and on the relationship between human rights and other contemporary phenomena and processes. The course does not aim to cover the field of human rights exhaustively, rather to concentrate on certain areas examining them from a variety of angles (theoretical, historical, doctrinal, etc), Overall the aim is to acquire a critical knowledge of central aspects of international human rights Jaw, and an ability to contextualize and problematise them, Examples of the themes that will run through the course are: Theoretical and philosophical dimensions; Social justice and human rights; Institutions, processes and adjudication; Human rights in times of upheaval. Beye Unit 1 - Human Rights and its proliferat 1. Introduction: Bases and Sources, Origin , Concept of Human Rights, Definitions, 2. Kinds of Human Rights 3. The International Bill of Human Rights, Role of the United Nations 4. United Declaration of Human Rights a. Civil and Political Rights b. Economic, Social and Cultural Rights Unit-2- Human Rights Legal Provisions and Perspectives 1. International Human Rights Provisions: U.N. Charter & the U.N. Human Rights System- Treaty, UNHRC and the U.N. Human Rights Committee; 2. Regional Approach: American Provisions on Huma Rights and European Convention on Human Rights (ECHR), 3. National Human Rights Provisions: Protection of Human Right Act 1993, National Commission for Women Act 1990. Unit 3-Challenges before the Human Rights (Selected Case Study) wr Ov1. International Conventions on Torture, Inhuman and degrading Treatment. 2. Human Rights during Emergency. 3. Human Rights and Indian Judiciary Unit 4- Human Rights and Special Interests/Disadvantaged Groups: Women and Children 1. Special Laws and Policies for Protection of the women &Child: Sexual harassment and Discrimination against women and child; Sexual Violence & ‘Trafficking; Challenging problems in the areas of the rights of Disabled and the Aged people. 3. Rights of Ethnic, Religious and Linguistic minorities Unit 5- Contemporary Issues and Emerging Dimension of Human Rights 1, Introduction of Refugee Law: Status of refugees in India under UNHCR, India and 1951 Convention, Protection without legislation and judicial determination 2. Rights of unorganized labour and migrant workers wer Suggested Readings :. Amartya Sen, The Idea Justice, New Delhi: Penguin Books, 2009. 2. Conor Greaty and Adam Tomkins (Eds).Understanding Human Rights, London: Manshell, 1996. 3. David Beetham, Politics and Human Rights, Oxford: Blackwell, 1995 4, James Nickel, Making Sense of Human Rights: Philosophical Reflections on the Universal 5. Declaration of Human Rights, Berkeley: University of California Press, 1987. 6. John Rawls, Law of the People, Cambridge: Harvard University Press, 2001. 7. Michael Freeman, Human Rights: An Interdisciplinary Approach, Oxford: Polity, 2002. 8. SAHRDC, Human Rights and Humanitarian Law, New Delhi: South Asian Human Rights Documentation Centre, 2002 9. Julius Stone : Human Law and Human Justice (2000), Universal, New Delhi 10. UN, Human Rights : A Compilation of intemational Instruments (New York :UN Publication Division, 1983). 11. UN Centre for Human Rights, International Human Rights standards for Law Enforcement (Geneva : World Campaign for Human Rights, 1996). 12. UN, The Standard Rules on the Equalization of Opportunities for Persons with Disabilities (New York : UN Publication division, 1994), 13. Aggarwal, Amita, “Human Rights of Women in India and Intemational Standards”, in M.P. Dube and Neeta Bora, eds, Perspectives on Human Rights (New Delhi : Anamika Publishers, 2000), pp. 97-106. 14, Jenks, W., Human Rights and international labour Standards (London :Stevens, 1960). w 15, Evans, Malcolm and Rod Mergan, “The European Convention for the Prevention of Torture: Operational Practice”, International and Comparative Law Quarterly, vol.41, no.3, 1992, pp. 590-614. 16.*The European and American Conventions : A Comparison”, Human Rights Law Journal, vol. 1, no.1, 1980, pp. 44-58. 17, Madhusudhanana V., “European System for the protection of Human Rights(The Hague : Martinus Nijhoff, 1977) 18. Scheman, LR. “The Inter-American Commission on Human Rights”. American Journal of International Law, vol.64, no. 2, 1965, pp.335-48 / 19. D.D. Basu : Human Rights in Indian Constitutional Law (1994) 20. Justice Venkataramiah : Human Rights in the Changing World (1998):, Paramjit S. Jaiswat and and Neshtha Jaiswal : Human Rights and the Law (1996)ALTERNATIVE DISPUTE RESOLUTION Historically, the various methods which are used to settle disputes have ranged from negotiation to courtroom litigation and even to physical combat, But the legal needs of the various countries, multinational companies and ordinary people have changed over the last decade. When faced with a dispute, people are leaming that whenever possible, it is more advantageous and expeditious to reach practical and private arrangements than to fight for years and spend huge amount of money in courtroom battles. The increasing growth of Global trade and delay in disposal ‘of eases have made it imperative to have the perception of the Altemative Dispute Resolution, which , in essence, refers to a wide spectrum of legal avenues that use means which are other than the courtroom litigation. The ADR. ‘mechanism which includes mediation, conciliation, arbitration, mini trial ete (the list is not exhaustive), thus, ean be the answer of the search of an effective, expeditious & cost effective dispute resolution mechanism of a country. The ‘course contains the Units as follows: UNIT-I: Introduction * An Introduction to the Various Modes of Altemative Dispute Resolution System + The Historical Development of the Alternative Dispute Resolution System in India # Choice of Appropriate methods in a Commercial Dispute © Some Innovative Experiments of ADR in India UNIT-E: The Mediation & the Conciliation Understanding Mediation as an effective Mechanism of ADR ‘© The Mediation Process and the Role of the Mediator © Role ofthe Conciliator in the resolution of a Commercial Dispute Principles Governing the Commercial Arbitration Principle of Separability ‘© Principle of Competence Competence © Principle of Arbitrability © Law governing Commercial Arbitration and its Application : Components of Commercial Arbitration ‘© The Arbitration Agreement © Malti Party Arbitration ‘© The arbitrator and the Arbitral Tribunal © Types of Commercial Arbitration implementation of Foreign Arbitral Awards in India © Interim Measure in India in a Foreign Arbitration © Appointment of arbitrator in a Foreign Arbitration © Setting Aside a Foreign Award * Recognition and the Enforcement ofa Foreign Award REFERENCES: Susan Blake et.al, Practical Approach to Alternative Dispute Resolution ($~ Fn.) Oxford: Oxford University Press, 2018 2 Shashank Garg, The Alternative Dispute Resolution- The Indian Perspective; New Delhi: Oxford University Press, 2018 3. Dwight Golann & Jay Folberg, Mediation: The Roles of Advocate and Neutral, New York: Wolters Kluwer (2016) Russell on Arbitration(21” Edn.), Sweet & Maxwell, London Julian D.M. Lew et al. ( Eds.), Arbitration Insights, Kluwer Law Intemational, The Netherland franweucp KonanSYLLABUS B.A.L.L.B(Hons.)VII Semester,2022 CYBER LAW Dr. Aman Deep Singh UNIT-I Introduction to the Cyber Space A Definition and dimensions of Cyber Space B. Evolution of Internet and Web Technology C. Internet Governance Dlssues of jurisdicti in Cyber Space: Internati UNIT-II Regulation of Cyber Space ‘A Intemational Legal Regime -UNCITRAL Model Law on E-Commerce 1996 B.Domestic Legal Regime-Cyber Law in India Information Technology Act 2000: Digital Signature, E-Governance, Certifying Authorities, Liability of Intermediaries, Cyber torts, Data privacy protection, Jurisdiction ete, UNIT-II E-Commerce A.UNCITRAL Model Law of E-Commerce B.Types of E-Commerce C.E-Contracts in India : Types, Validity, Legal Issues C.lmportant issues in E-Commerce: Consumer Protection, Content Regulation ge. Unit-IV TPR issues A. Copyright issues: Framing, Linking, Content Protection B.Trademark issues: Domain Name dispute, Adwords, Uniform Dispute Resolution Policy C. Open Data Policy a/ / Unit-VCyber crimes A Introduction-Cyber crimes;Classification of Cyber crimes B.Cyber crime and related concepts ‘C.Regulation of Cyber ctimes-Relevant provi s under Information Technology Act.2000, Indian Penal Code and Evidence Act ete. SUGGESTIVE READIN' awaen Cyber Law: problem of policy and jurisprudence in the information age -Bellia,Patricia L. Legal Dimesions of Cyberspace(ILI) -S.K Verma,Raman Mittal ‘Commentary on the Information technology Act -Bhansali,S.R. Information Technology- Law & Practice-2014 -Sharma, Vakul. Cyber Law Indian and Intemational Perspectives-2012 -Viswanathan, Aparna, Internet Child pornography and the law: National and International responses 2008 -Akdeniz, -Yaman. Cyber Law :Information Technology Act 2000 -Ryder, Rodney D, Cyber Laws in the Information Technology Age:2009-Seth, Karnika, Cyber-crime in India: a comparative study 2009 -Dasgupta,M.CYBER LAW UNIT-I: Introduction to the Cyber Space ‘© Cyber Space: An Introduction Definition and dimensions of Cyber Space Internet Governance Net Neutrality Issues of jurisdiction in Cyber Space: Indian & International Perspective UNIT-II: Regulation of Cyber Space © A.International Legal Regime -UNCITRAL Model Law on E-Commerce 1996 * B.Domestic Legal Regime-Cyber Law in India -Information Technology Act 2000: Digital Signature,E-Governance, Certifying Authorities Liability of Intermediaries, Penalties and Adjudications, Offences etc. UNIT-III: E-Commerce © UNCITRAL Model Law of E-Commerce © Types of E-Commerce ‘© Important issues in Global E-Commerce: E-Banking & Legal Issues, Tax evasion in Cyber Space Unit-IV: IPR issues © Copyright issues: Framing, Inlining, Content Protection © Trademark issues: Domain Name dispute, Adwords, Uniform Dispute Resolution Policy ‘© Open Data Policy Unit-V: Cyber crimes * Introduction-Cyber Crimes; Classification of Cyber crimes © Cyber crime and related concepts © Regulation of Cyber Crimes-Relevant provisions under Information Technology Act.2000, Indian Penal Code, Pornography Act and Evidence Act ete. REFERENCES: Cyber Law: problem of policy and jurisprudence in the information age -Bellia, Patrcial. Legal Dimesions of Cyberspace (ILI) -S.KVerma,Raman Mittal. Commentary on the Information technology Act -Bhansali,S.R. ae Information Technology- Law & Practice-2014 -Sharma, Vakul. Cyber Law Indian and International Perspectives-2012 -Viswanathan, Aparna. Internet Child pornography and the law: National and International responses 2008 - Akdeniz, Yaman. Cyber Law: Information Technology Act 2000 -Ryder, Rodney D. Cyber Laws in the Information Technology Age:2009-Seth, Kamika, \” Cyber-crime in India: a comparative study 2009 -Dasgupta.M. 1 2, 3 4. 5, 6