Law School Policy Review

Law School Policy Review LSPR is an online Law and Policy platform run by a group of students from the National Law School of

This article examines the application of intermediary liability to artificial intelligence under India’s 2026 IT Rules (...
17/05/2026

This article examines the application of intermediary liability to artificial intelligence under India’s 2026 IT Rules (as part of the latest Amendment Rules). It analyses Section 2(1)(w) of the IT Act as a function-specific definition anchored to activities performed in relation to pre-existing electronic records. While certain AI services may align with this framework, generative systems such as chatbots present interpretive challenges. By extending the intermediary framework to AI-enabled activities, the Amendment Rules raise questions regarding the scope of safe harbour protections. The article adopts a functional approach to distinguish between different modes of AI integration within existing legal structures.

Permalink: https://lawschoolpolicyreview.com/2026/05/13/artificial-intelligence-under-indias-it-rules-intermediary-liability-and-the-limits-of-safe-harbour/

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This article advances a policy-based critique of the Delhi School Education (Transparency in Fixation and Regulation of ...
15/05/2026

This article advances a policy-based critique of the Delhi School Education (Transparency in Fixation and Regulation of Fees) Act, 2025. It argues that the Act falls short of the NEP’s broader objectives on two grounds. Firstly, by conferring disproportionate regulatory powers on the Directorate of Education, the Act fails to resolve the conflict of interest between public and private education. Secondly, it fails to address deeper issues with regard to the state’s failure in providing quality education in public schools. The article concludes by proposing an independent regulatory authority and an outcome-based framework aligned with NEP recommendations.

Permalink: https://lawschoolpolicyreview.com/2026/05/07/limiting-the-powers-of-the-directorate-of-education-a-critique-of-the-delhi-school-education-transparency-in-fixation-and-regulation-of-fees-act-2025/

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This article argues on the subtle complexity arising between the Double Taxation Avoidance Agreement (DTAA) and the GloB...
13/05/2026

This article argues on the subtle complexity arising between the Double Taxation Avoidance Agreement (DTAA) and the GloBE OECD Framework. Pillar Two rules might conflict with treaties, and this will be explained through two clauses that are mentioned in every DTAA – Business Profits clause and Non-Discrimination Clause. This becomes significant when taxes are imposed without even meeting the threshold of a Permanent Establishment (PE), violating the contractual obligations under a treaty and thus, creating uncertainty when both converge.

Permalink: https://lawschoolpolicyreview.com/2026/05/06/analysing-the-incompatibility-of-oecd-pillar-two-with-double-taxation-avoidance-agreements-dtaa/

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This piece critiques the jurisprudence concerning the right of non-discrimination in promotion under The Rights of Perso...
12/05/2026

This piece critiques the jurisprudence concerning the right of non-discrimination in promotion under The Rights of Persons with Disabilities Act, 2016. It problematizes the continued reliance on the medical model of disability, the use of narrow and anachronistic understanding of efficiency, and artificial differentiation done by the court between the duty of non-discrimination on the entry-level and promotion level. Through this critique, the piece argues for a recalibrated standard of review for Section 20(2) claims under the RPwD Act, 2016, grounded in Fredman’s fourfold model of inclusive equality.

Permalink: https://lawschoolpolicyreview.com/2026/04/29/right-of-non-discrimination-in-promotion-under-the-rpwd-act-2016-challenging-the-artificial-deprivation-of-autonomy-of-choice/

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This article examines the constitutional concerns raised by a recent executive measure altering citizenship eligibility ...
11/05/2026

This article examines the constitutional concerns raised by a recent executive measure altering citizenship eligibility timelines in Assam. Tracing the evolution of citizenship cut-off dates and the legal framework governing them, it argues that redefining the boundaries of such constitutional powers is an essential legislative function that cannot be reshaped through delegated executive authority. The piece situates the issue within principles of separation of powers, democratic accountability, and contends that any such change must occur through Parliament rather than administrative action.

Permalink: https://lawschoolpolicyreview.com/2026/04/19/a-date-that-refuses-to-settle-citizenship-beyond-parliament/

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The Transgender Persons (Protection of Rights) Amendment Act, 2026 proposes significant changes to how transgender ident...
10/05/2026

The Transgender Persons (Protection of Rights) Amendment Act, 2026 proposes significant changes to how transgender identity is legally defined, introduces new criminal offences, and reshapes the documentation requirements that determine access to welfare.mThe constitutional questions are important, but they are not the only questions we must ask.
Law School Policy Review is hosting a Blog Symposium on the Amendment Act, themed “Identity on Paper: Documentation, Welfare, and the Bureaucratization of Gender.”
We invite submissions engaging with, but not limited to:
— Constitutionality of the Amendment Act
— Comparative frameworks on transgender rights
— Tensions between legislative action and judicial precedent
— Administrative challenges in welfare delivery
— Intersectional analysis across caste, class, disability, and religion

Word limit: 1,800–2,500 words
Deadline: June 15, 2026

Submission guidelines are available on the LSPR website!

Tiger Global marks a shift from treaty-based certainty to fact-driven anti-avoidance enforcement. While reaffirming GAAR...
09/05/2026

Tiger Global marks a shift from treaty-based certainty to fact-driven anti-avoidance enforcement. While reaffirming GAAR’s strength, the judgment conditions treaty benefits on substantive evidence, blurring clear thresholds. This Article argues that while the ruling enhances anti-avoidance measures, it shifts certainty from legal doctrine to factual circumstances.

Permalink: https://lawschoolpolicyreview.com/2026/04/17/tiger-global-and-the-rise-of-evidence-driven-tax-enforcement/

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This article examines how the constitutional and statutory framework governing election manifestos has created an instit...
08/05/2026

This article examines how the constitutional and statutory framework governing election manifestos has created an institutional lock-in that leaves electoral promises largely unregulated. The article posits that transparency-oriented legislative reforms are the only realistically implementable interventions within India’s current democratic framework, as opposed to punitive measures, to balance welfare objectives with fiscal responsibility.

Permalink: https://lawschoolpolicyreview.com/2026/04/06/freebies-in-election-manifestos-democratic-risk-and-an-institutional-lock-in/

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Section 44(3) of the Digital Personal Data Protection Act, 2023, does not merely restrict the right to information. It i...
08/05/2026

Section 44(3) of the Digital Personal Data Protection Act, 2023, does not merely restrict the right to information. It invokes Puttaswamy to destroy the proportionality floor that Puttaswamy itself created. The author applies the doctrine of non-retrogression to expose this subversion, and argues that proportionality demands the Constitution Bench read it down.

Permalink: https://lawschoolpolicyreview.com/2026/04/06/legislating-non-retrogression-constitutional-challenge-to-section-443-of-the-digital-personal-data-protection-act-2023/

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The Transgender Persons (Protection of Rights) Amendment Act, 2026 proposes significant changes to how transgender ident...
07/05/2026

The Transgender Persons (Protection of Rights) Amendment Act, 2026 proposes significant changes to how transgender identity is legally defined, introduces new criminal offences, and reshapes the documentation requirements that determine access to welfare.mThe constitutional questions are important, but they are not the only questions we must ask.
Law School Policy Review is hosting a Blog Symposium on the Amendment Act, themed “Identity on Paper: Documentation, Welfare, and the Bureaucratization of Gender.”
We invite submissions engaging with, but not limited to:
— Constitutionality of the Amendment Act
— Comparative frameworks on transgender rights
— Tensions between legislative action and judicial precedent
— Administrative challenges in welfare delivery
— Intersectional analysis across caste, class, disability, and religion

Word limit: 1,800–2,500 words
Deadline: June 15, 2026
Submission guidelines are available on the LSPR website!

This paper discusses the recent Assistant Commissioner of Income Tax v. Paul Dhinakaran decision, which held that a mere...
05/05/2026

This paper discusses the recent Assistant Commissioner of Income Tax v. Paul Dhinakaran decision, which held that a mere existence of managerial authority or designation is insufficient to negate the presence of an employment relationship, particularly when other factors, such as a contract of service, fixed remuneration, and documentary evidence, indicate the same. It explores the current legal position pertaining to the determining tests that have been judicially evolved to establish an employment relationship and argues that these tests fail to account for the intricate nature of employment relationships today, with their practical application remaining fragmented. Therefore, it ultimately proposes a single, integrated test to account for and resolve the identified discrepancies.

Permalink: https://lawschoolpolicyreview.com/2026/03/27/beyond-control-and-contracts-re-imagining-employment-relationships-in-indian-tax-jurisprudence/

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