Gururaj Devarhubli

@law.nirmauni.ac.in

Assistant Professor of Law, Institute of Law, Nirma University
Institute of Law, Nirma University



                       

https://researchid.co/gururajd95

EDUCATION

Ph.D., Gujarat National Law University, Gandhinagar
LL.M., Gujarat National Law University, Gandhinagar
B.A.LL.B. (Hons), Maharaja Sayajirao University of Baroda, Vadodara

3

Scopus Publications

Scopus Publications




  • Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model
    Gururaj Devarhubli, Yogendra Batra, and Alaukik Shrivastava

    Informa UK Limited
    Abstract After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the established understanding of copyright law. The article concludes that the impact of copyright law on taxation cannot be avoided and any exploitation of copyright leading to income-generation is subject to tax. However, instead of bypassing copyright laws, a correct interpretation of the nuances of copyright laws would lead to more effective and less debilitating results.

  • Interface Between FRAND Licensing of Standard Essential Patents (SEPS) and Competition Law: Issues and Challenges


RECENT SCHOLAR PUBLICATIONS

  • The advancement of environmental procedural rights in India: an analysis of issues, problems and prospects
    G Devarhubli, A Shrivastava
    Cogent Social Sciences 10 (1), 2312949 2024

  • Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model
    G Devarhubli, Y Batra, A Shrivastava
    Cogent Social Sciences 9 (1), 2221099 2023

  • Analyzing the Arbitrability of Subject-Matter of Disputes in Arbitration
    G Devarhubli, BS Patel
    Commonwealth Law Review Journal 8, 201-213 2022

  • Is Social Media an Easier way to Defame People? A Critical Study of Freedom of Speech in Digital India
    G Devarhubli, BS Patel
    Asia Pacific Law & Policy Review 8, 33-46 2022

  • EXTRA-JUDICIAL KILLINGS AND RULE OF LAW–A CRITICAL ANALYSIS
    GD Devarhubli, BS Patel
    Asian Law & Public Policy Review 7, 100-109 2022

  • A STUDY OF PLAGIARISM IN RESEARCH WRT THE 2018 PLAGIARISM POLICY OF UGC FOR HIGHER EDUCATIONAL INSTITIONS.
    GD Devarhubli
    International Journal of Early Childhood Special Education 14 (3) 2022

  • Indian Constitution’s Historical Retrospection and Modern Prospection
    G Devarhubli, BS Patel
    International Journal Of Legal Developments And Allied Issues 8 (2), 103-114 2022

  • Pardoning Power of the President under the Constitution of India–A Critical Analysis
    G Devarhubli, BS Patel
    South Asian Law Review Journal 8, 84-95 2022

  • Copyright Law in the Digital Environment: Issues and Challenges in India
    GD Devarhubli, BS Patel
    Jus Corpus LJ 3, 272 2022

  • Independent Judiciary and Freedom of Press for Free and Fair Reporting
    GD Devarhubli, BS Patel
    Part 1 Indian J. Integrated Rsch. L. 2, 1 2022

  • Current World Environment
    G DEVARHUBLI
    2022

  • Is Prostitution a Crime or Exigency?
    GD Devarhubli, BS Patel
    Issue 1 Int'l JL Mgmt. & Human. 5, 1317 2022

  • Analyzing the Development of Indian Constitution with Respect to Education
    GD Devarhubli, BS Patel
    Journal of Legal Studies & Research 8 (1), 303-311 2022

  • Right to Health–A Constitutional Mandate in India
    G Devarhubli, BS Patel
    Journal on Contemporary Issues of Law 7 (9), 68-74 2021

  • A Critical Study on Copyright Violations in the Indian Entertainment Industry in the Internet Age.
    GD Devarhubli, AS Tomar
    Turkish Online Journal of Qualitative Inquiry 12 (6) 2021

  • Prison Reforms in India-Is It a Constitutional Mandate?
    GD Devarhubli, PB Sarfaraj
    Supremo Amicus 27, 150 2021

  • Doctrine of Harmonious Construction-A Critical Analysis
    GD Devarhubli, BS Patel
    Indian JL & Legal Rsch. 3, 1 2021

  • A Critical Study on Liability of Intermediaries for Copyright Infringement-Analysis of Indian and German Position
    GD Devarhubli, AS Tomar
    Pt. 2 J. Legal Ethical & Regul. Isses 24, 1 2021

  • Interface Between FRAND Licensing of Standard Essential Patents (SEPS) and Competition Law: Issues and Challenges
    GD Devarhubli
    Indian JL & Just. 11, 115 2020

  • Artificial Intelligence (AI) and Its Impact on IP Laws of India & US
    GD Devarhubli
    Int'l JL Mgmt. & Human. 1, 68 2018