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Beyond the Audit: A Legal Framework of Taxation



Edited Academic Volume · Indian Taxation Law

Beyond the Audit

A Legal Framework of Taxation

A scholarly edited book examining taxation as a legal framework shaped by constitutional principles, administrative institutions, digital transformation, economic policy, fiscal federalism, taxpayer rights, and regulatory reform.

Edited by
Prof. (Dr.) V.J. Praneshwaran; Dr. Seema Surendran; Ms. Nirmala R. Harish
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Chapter Abstracts
Publisher Email

Front cover of Beyond the Audit: A Legal Framework of Taxation

Publication Details

Book Information

Title
Beyond the Audit
Subtitle
A Legal Framework of Taxation
Editors
Prof. (Dr.) V.J. Praneshwaran; Dr. Seema Surendran; Ms. Nirmala R. Harish
Publisher
Jupiter Publications Consortium India
Publisher Address
22/102 Second St., Venkatesa Nagar, Virugambakkam, Chennai – 600092, Tamil Nadu, India
Phone
+91 9790911374, 9962578190
Edition
First edition
Published on
12.05.2026
ISBN
978-93-86388-69-8
Pages
338 pages, including front matter

Scope and Purpose

About the Volume

Beyond the Audit: A Legal Framework of Taxation is an edited academic volume that examines taxation law as a dynamic field of legal, economic, constitutional, and administrative governance. The volume brings together research contributions on selected contemporary issues in Indian taxation, with particular attention to the changing nature of tax compliance, fiscal federalism, digital taxation, taxpayer rights, and regulatory reform.

The book moves beyond the traditional understanding of taxation as a technical process of assessment, filing, and audit. It explores taxation as a legal framework that affects businesses, individuals, governments, and markets. The chapters analyse both direct and indirect tax questions, including income tax administration, advance tax, taxation of virtual digital assets, intellectual property rights, ancestral property, angel tax, customs duties, and cross-border tax disputes.

A significant part of the volume focuses on the Goods and Services Tax regime. The chapters examine the dual GST structure, GST Council federalism, reverse charge mechanism, GST 2.0 reforms, digital service exports, border carbon taxation, and the compliance burden on MSMEs. These discussions highlight how GST has reshaped Indian fiscal governance while continuing to raise important questions of equity, administrative efficiency, and taxpayer convenience.

The volume also engages with emerging challenges in tax administration, including artificial intelligence, faceless assessment, digital compliance systems, privacy concerns in tax investigations, and the use of technology in revenue enforcement. These chapters demonstrate how modern taxation increasingly intersects with data governance, constitutional rights, and institutional accountability.

01

Direct Taxation

Income tax administration, advance tax, angel tax, virtual digital assets, intellectual property taxation, ancestral property, and investigatory powers.

02

Indirect Taxation

GST, dual GST, GST Council federalism, reverse charge mechanism, export of digital services, MSME compliance, and customs enforcement.

03

Emerging Governance

Artificial intelligence, faceless assessment, data privacy, carbon taxation, fiscal federalism, and digital compliance ecosystems.

Editorial Note

Preface

Beyond the Audit: A Legal Framework of Taxation is an edited academic volume that brings together student scholarship on contemporary issues in Indian taxation law. The title reflects the central purpose of the book: to move beyond a narrow understanding of taxation as assessment, audit, and collection, and to examine taxation as a legal framework shaped by constitutional principles, administrative institutions, economic policy, technological change, and taxpayer rights.

The chapters in this volume engage with a wide range of themes across direct and indirect taxation. They examine the constitutional foundations of taxation, the legislative structure of income tax, the Goods and Services Tax regime, the dual GST model, GST Council federalism, reverse charge, digital services, GST 2.0 reforms, MSME compliance burdens, and the principle of equity in digital taxation. The book also includes focused studies on advance tax and SME liquidity, angel tax, virtual digital assets, intellectual property taxation, ancestral property, double taxation avoidance agreements, customs duties and smuggling, border carbon taxation, artificial intelligence in tax administration, and privacy concerns in tax investigations.

Collectively, these contributions show that taxation law is no longer limited to conventional questions of liability and exemption. It increasingly intersects with digital governance, cross-border commerce, environmental regulation, data privacy, fiscal federalism, startup financing, and the formalisation of small businesses. The volume therefore seeks to present taxation as a dynamic field of public law and economic governance, where statutory interpretation, administrative efficiency, and fairness must constantly be balanced.

The chapters have been arranged alphabetically by contributor name for consistency and ease of reference. This editorial choice allows each contribution to stand independently while preserving a coherent structure for readers. The formatting of the book follows a compact US Trade size layout suitable for print publication and digital circulation.

Reader Guide

How to Use This Edited Book

This edited book is designed as a scholarly reference for readers interested in contemporary developments in Indian taxation law. The chapters may be read independently or as part of a broader study of the relationship between taxation, constitutional governance, economic policy, digital administration, and taxpayer rights.

Readers who are new to taxation law may begin with the chapters dealing with the constitutional foundations of taxation, the structure of income tax law, and the Goods and Services Tax framework. Readers interested in indirect taxation may focus on GST, dual GST, GST Council federalism, GST 2.0 reforms, MSME compliance, digital taxation, reverse charge mechanism, export of digital services, customs duties, and border carbon taxation. Readers interested in direct taxation may refer to chapters on income tax administration, advance tax, angel tax, virtual digital assets, intellectual property rights, ancestral property, and investigatory powers under income tax law.

Each chapter contains an abstract, keywords, substantive discussion, conclusion, and references. The abstract provides a quick overview of the chapter’s scope and argument. The keywords identify the principal themes covered. The references may be used for further research and academic writing.

Academic Leadership

About the Editors

Prof. (Dr.) V.J. Praneshwaran

Director, School of Legal Studies, CMR University

Prof. (Dr.) V.J. Praneshwaran graduated in Law and completed LL.M. in Constitutional Law, M.Phil. in Law, and Ph.D. from Bangalore University. With experience in legal practice, client counselling, and teaching, his academic and professional experience spans over 23 years. His doctoral research examined laws relating to armed forces and the protection of human rights in India. He contributes to legal literacy, legal education, and legal awareness initiatives and serves as a patron in Legal Aid Trust, a registered NGO.

Dr. Seema Surendran

Professor, School of Legal Studies, CMR University

Dr. Seema Surendran has over 25 years of teaching experience. She specialises in International Law, Environmental Law, Corporate Law, Intellectual Property Law, and Criminal Law. She has served in various academic roles across institutions including KLE Society’s Law College, Amity Law School, Vivekananda Institute of Professional Studies, Sri Kengal Hanumanthaiah Law College, and BMS College of Law. She is presently Professor at CMR School of Legal Studies, CMR University, Bangalore.

Ms. Nirmala R. Harish

Assistant Professor, CMR School of Legal Studies

Ms. Nirmala R. Harish graduated in Bachelor of Business Management from Mount Carmel College and LL.B. from CMR University School of Legal Studies in 2020, securing a gold medal. She completed LL.M. in Constitutional Law from CMR University School of Legal Studies. With over four years of experience as an Assistant Professor, her areas of interest include Criminal Law and Constitutional Law. She has cleared UGC-NET and holds certifications in Child Rights, Data Privacy, and Human Rights.

Acknowledgement

Editorial Acknowledgement

The editors express their sincere gratitude to all the contributors whose research papers form the foundation of this edited volume, Beyond the Audit: A Legal Framework of Taxation. Their engagement with contemporary issues in taxation law has made this collection academically meaningful and relevant.

The editors are grateful to CMR University School of Legal Studies for encouraging legal research and academic writing among students. The institutional support and scholarly environment provided by the University have contributed significantly to the preparation of this volume.

Sincere thanks are due to Jupiter Publications Consortium India for their support in publishing this volume and for assisting in its production. The editors also thank the technical and publishing team for their contribution to layout, design, and final preparation.

Chapter List

Contents

  1. 01Assessment and Collection of Customs Duty in India: Legal Framework and Administrative Challengesp. 1
  2. 02Rethinking Agricultural Income Exemption in India: Judicial Interpretation and Emerging Tax Policy Challengesp. 13
  3. 03A Comparative Analysis of the Income Tax Act, 1961 and the Income Tax Act, 2025p. 27
  4. 04Set-Off and Carry Forward of Losses under the Income Tax Regimes of Germany and the United Kingdomp. 46
  5. 05One Nation, One Tax: Myth or Reality? A Critical Study of the Goods and Services Tax in Indiap. 62
  6. 06Digitalisation of Income Tax Administration in India: Legal, Technological, and Practical Perspectivesp. 73
  7. 07An Analysis of the Dual GST Structure and Its Impact on Tax Administrationp. 90
  8. 08Taxation under the Indian Constitution: Legislative Structure and Judicial Influence in Income Tax Lawp. 102
  9. 09Impact of India’s VDA Tax Policy on Cross-Border Crypto Capital Flowsp. 119
  10. 10An Analysis on the 122nd Constitutional Amendment and Its Impact on Centre-State Powers in GSTp. 126
  11. 11Tax Compliance and Technology: Role of Artificial Intelligence in Indian Tax Systemp. 134
  12. 12A Constitutional Conundrum: A Comparative Analysis of the Right to Privacy and Investigatory Overreach under the Income Tax Acts of 1961 and 2025p. 144
  13. 13Taxation of Ancestral Property in India: Legal Framework and Income Tax Implicationsp. 160
  14. 14A Critical Analysis of Cross-Border Tax Disputes under Double Taxation Avoidance Agreementsp. 170
  15. 15High Customs Duties and Smuggling in India: Enforcement Failure or Policy Miscalculation?p. 187
  16. 16GST 2.0 Reforms and Ease of Doing Businessp. 196
  17. 17Taxation of Intellectual Property Rights in India: A Legal and Judicial Analysisp. 210
  18. 18A Comprehensive Analysis on Abolition of Angel Tax in Indiap. 221
  19. 19Understanding the Reverse Charge Mechanism in India: A Legal and Practical Analysis under GSTp. 237
  20. 20Reconciling Border Carbon Taxes with India’s GST Framework for a Green Transitionp. 249
  21. 21Export of Digital Services under GST: Place of Supply Rules and the Limits of Consumption-Based Taxationp. 267
  22. 22Pay as You Earn Pitfalls: Advance Tax Estimation Errors and SME Liquidity Crunch in Indiap. 278
  23. 23GST and the Principle of Equity: Compliance Burden on MSMEs in the Era of Digital Taxationp. 286
  24. 24Customs Enforcement and Trade Regulation: A Critical Appraisal of Prohibited and Restricted Goodsp. 299

Research Contributions

Chapter Abstracts and Keywords

Each chapter entry below includes the chapter title, contributor name, starting page, full abstract, and keywords.

Chapter 01 · Page 1
Assessment and Collection of Customs Duty in India: Legal Framework and Administrative Challenges
Aditi Singh

Abstract

Customs duty constitutes an essential component of India’s fiscal and regulatory framework governing international trade. Apart from serving as a significant source of governmental revenue, customs duties perform a broader economic function by regulating imports and exports, protecting domestic industries, and ensuring compliance with international trade commitments. The legal regime governing customs duties in India is primarily contained in the Customs Act, 1962 and the Customs Tariff Act, 1975, supplemented by rules, notifications, circulars issued by administrative authorities, and interpretations provided by judicial bodies. Over the past decade, India has undertaken substantial reforms in customs administration aimed at enhancing trade facilitation and improving the efficiency of duty assessment and collection. Mechanisms such as selfassessment, electronic filing of bills of entry, risk management systems, and faceless assessment have transformed the functioning of customs authorities and significantly reduced procedural delays. At the same time, the customs administration continues to encounter complex challenges, particularly in matters concerning valuation disputes, classification of goods under the Harmonised System of Nomenclature (HSN), procedural inconsistencies across ports, and the exercise of discretionary powers by customs officers. Judicial interpretation has played a crucial role in shaping the contours of customs law by clarifying statutory provisions relating to valuation, classification, reassessment, and refund of duties. Courts have frequently intervened to ensure procedural fairness and to prevent arbitrary exercise of administrative authority. Despite ongoing reforms, issues relating to administrative efficiency, legal certainty, and consistency in application of customs law remain significant concerns. This paper undertakes a doctrinal and analytical examination of the statutory framework governing the assessment and collection of customs duty in India. It analyses the legislative provisions, administrative mechanisms, and judicial decisions that structure the customs regime. The study further identifies key administrative challenges faced by customs authorities and suggests measures to enhance transparency, efficiency, and uniformity in the implementation of customs law.

Keywords

Customs DutyAssessmentCustoms AdministrationValuation of GoodsTrade FacilitationCBICInternational Trade Regulation

Chapter 02 · Page 13
Rethinking Agricultural Income Exemption in India: Judicial Interpretation and Emerging Tax Policy Challenges
Afeefa Fathima

Abstract

On the basis of federal principles, the exemption of agricultural revenue from Union taxation has been an exceptional feature of the Indian fiscal and constitutional framework. The exemption was originally conceived as a measure of protection of the interests of the farming community, as well as the maintenance of fiscal autonomy of the states, though the economic situation has given rise to an important question of the continued validity of the exemption. The legal analysis of the provision has become necessary with the rise of the commercialisation of agriculture, the growth of agribusiness enterprises, as well as the misuse of the exemption of agricultural revenue as a means of tax evasion. The current essay is a critical analysis of whether the current legal and constitutional framework is successful in maintaining a balance between the original rationale of the provision and the modern concept of equality, revenue protection, and the concept of justice in taxation, with particular emphasis on Section 2(1A) of the Income Tax Act of 1961, constitutional provisions, and the attendant mechanisms of partial integration. In addition to this, new issues such as abuse, administrative constraints, and enforcement are addressed by the paper. The paper also explores significant legal interpretations that are essential to the understanding of agricultural revenue, particularly with regards to cultivation, association with land, and agricultural enterprise structure. The paper identifies doctrinal uncertainties and policy issues with regards to preventing abuse while ensuring that legitimate agricultural activity is protected, as well as bringing it in conformity with economic realities.

Keywords

Agricultural incomeTax exemptionJudicial interpretationIncome-tax Act1961Tax policy challenges.

Chapter 03 · Page 27
A Comparative Analysis of the Income Tax Act, 1961 and the Income Tax Act, 2025
Aishwarya Rajeev

Abstract

The Income Tax Act, 1961 is the foundation of India’s direct tax system. Over time, it evolved through continuous amendments and judicial interpretation, and eventually became lengthy, complex, and difficult to navigate. The expansion of provisions relating to transfer pricing, presumptive taxation, and dispute resolution led to interpretational challenges and increased litigation. To address this, the Government introduced the Income Tax Act, 2025 to simplify and restructure the framework while maintaining continuity. This paper compares the Income Tax Act, 1961 and the Income Tax Act, 2025, examining structural, substantive, and procedural changes across various heads of income. It focuses on the reorganisation of the statute, reduction of provisions, and the shift of concepts, along with key reforms relating to residential status, significant economic presence, salary, house property, business income, capital gains, presumptive taxation, and loss set-off, as well as international taxation and transfer pricing. The study also compares procedural and administrative changes, including reassessment timelines, the expanded scope of “information,” dispute resolution, and increased reliance on digital systems such as search and seizure and electronic record-keeping. It finds that while the 2025 Act improves clarity, reduces redundancy, and enhances accessibility, it largely retains the substantive framework of the 1961 Act.

Keywords

Income Tax Act1961Income Tax Act2025tax law reformtax yearpresumptive taxationcapital gainsreassessmenttransfer pricing.

Chapter 04 · Page 46
Set-Off and Carry Forward of Losses under the Income Tax Regimes of Germany and the United Kingdom
Anamitra G Nambiar

Abstract

The principles controlling the set-off and carry-forward of losses are critical components of current income tax systems, which seek to tax net economic capability rather than total receipts. Both Germany and the United Kingdom have established systems for correcting business and capital losses, although their approaches range in scope and flexibility. Losses can be offset horizontally across income categories and vertically across assessment periods under the German income tax scheme using loss carry-back and carry-forward provisions. Germany allows a modest loss carry-back and a broad carry-forward mechanism, subject to quantitative restrictions, representing a compromise between taxpayer relief and revenue protection. In contrast, the United Kingdom takes a more flexible approach, notably for trading losses, allowing set-off against overall income, profits from the same trade, and, in some situations, collective relief. The UK similarly enables indefinite carry forward of losses, albeit post-reform regulations limit the amount of loss utilisation in a particular year. While both jurisdictions emphasize fiscal neutrality and economic continuity, Germany prioritizes anti-abuse safeguards, whereas the UK prioritizes flexibility and business continuity. A comparative research demonstrates how different tax policy objectives shape the design of loss relief measures, influencing compliance behavior and investment decisions in each jurisdiction.

Keywords

Set-off of lossesCarry forward of lossesIncome taxGermanyUnited KingdomComparative tax lawLoss relief.

Chapter 05 · Page 62
One Nation, One Tax: Myth or Reality? A Critical Study of the Goods and Services Tax in India
Anushka Acharya

Abstract

The Goods and Services Tax (GST), introduced in India with the One Hundred and First Constitutional Amendment Act in 2016, was meant to be a big change in how indirect taxes are collected. Its goal was to have a single tax system across the country, which is called “One Nation, One Tax.” By combining many different taxes that were collected by both the central and state governments, GST aimed to make the tax system uniform, stop the extra tax charges that happen when taxes are added on top of each other, and help the economy work better as a whole. The reform also aimed to promote cooperative federalism by having both the central government and the states share responsibility for managing finances together. However, despite its unifying objective, the practical functioning of GST presents several challenges. The presence of several tax rates, complicated rules for following laws, regular changes in tax rates, and having two separate systems for managing taxes have led to worries about how much real consistency there actually is in the system. Moreover, the disputes between the Centre and the States regarding revenue autonomy and decision-making within the GST Council have raised concerns about the effectiveness of consensus-based governance. This paper looks closely at whether the GST in India has actually made the idea of a single national tax a real thing or if it is still just a goal that has not been achieved. The study looks at the legal setup, the way the system is organized, and how courts have handled things to check what has been done well and what is still missing with the GST, and it gives ideas on changes needed to make a real, unified system for indirect taxes.

Keywords

Goods and Services TaxOne Nation One TaxCooperative FederalismGST CouncilIndirect Tax ReformConstitutional AmendmentFiscal Federalism.

Chapter 06 · Page 73
Digitalisation of Income Tax Administration in India: Legal, Technological, and Practical Perspectives
Chetna Pal

Abstract

Digitalisation has significantly transformed the income tax administration system in India by introducing electronic filing of returns and an automated refund mechanism. The objective of this study is to examine how e-filing and digital refund processes have improved efficiency, transparency, and taxpayer convenience. The research explains the evolution of e-filing of income tax returns, the use of online portals, and the role of Aadhaar and PAN in ensuring secure and accurate filing. It also analyses the refund mechanism, including processing through the Centralised Processing Centre (CPC), timelines for refunds, and modes of refund such as direct bank transfer. The research highlights the benefits of digitalisation, such as reduction in paperwork, faster processing of returns, and minimisation of human interference. At the same time, it discusses practical challenges faced by taxpayers, including technical errors, portal glitches, mismatch of data, and delays in refunds. Relevant legal provisions and administrative guidelines are referred to for better understanding of the system. The research concludes that digitalisation of income tax administration has strengthened tax governance and voluntary compliance, but continuous technological upgrades, taxpayer awareness, and grievance redressal mechanisms are necessary to make the system more inclusive and effective.

Keywords

DigitalisationE-filing of income tax returnsIncome tax refundsCPCTax administrationPAN and Aadhaar.

Chapter 07 · Page 90
An Analysis of the Dual GST Structure and Its Impact on Tax Administration
Deekshith V Reddy

Abstract

The introduction of the Goods and Services Tax (GST) in India brought a major change to the country’s indirect tax system by introducing a dual GST structure. Under this system, both the Central and State governments have the power to levy and collect tax at the same time through Central GST (CGST) and State GST (SGST). This paper examines the dual GST framework and studies its impact on tax administration in India. It focuses on how the sharing of taxing powers between the Centre and the States has affected administrative efficiency, coordination between governments, taxpayer compliance, and revenue collection. The dual GST system helps protect fiscal federalism by allowing States to maintain their taxing authority. However, it has also created certain administrative difficulties. These include overlapping jurisdiction of tax authorities, higher compliance requirements for taxpayers, and challenges in sharing information between the Centre and the States. The paper also analyses the role of institutions such as the GST Council and the common GST Network (GSTN) in reducing these problems and improving coordination. Overall, the study finds that although the dual GST structure has faced initial and operational challenges, it has promoted cooperative federalism and contributed to the modernization and transparency of tax administration in India.

Keywords

Dual GSTTax AdministrationCGST and SGSTFiscal FederalismGST CouncilCooperative FederalismIndirect Tax Reform.

Chapter 08 · Page 102
Taxation under the Indian Constitution: Legislative Structure and Judicial Influence in Income Tax Law
Gaana N

Abstract

Income taxation in India rests on a carefully designed constitutional and legislative structure that seeks to balance the State’s need to raise revenue with fundamental principles of legality, equality and fairness. Anchored in Articles 14, 246 and 265 of the Constitution of India, this framework defines the scope of taxing power, distributes legislative competence between the Union and the States and reinforces the basic rule that no tax can be imposed without clear authority of law. Yet, despite this seemingly stable constitutional foundation, income tax law in India has been marked by persistent disputes, interpretative uncertainty and a high volume of litigation. This paper traces the historical development of income taxation leading up to the enactment of the Incometax Act, 1961 and explores the trajectory of legislative reform through successive Finance Acts. The paper examines the dual tax regime under Section 115BAC and how courts have influenced income tax policy in practice. By analysing judicial decisions on issues such as the interpretation of exemption provisions and the distinction between taxes and fees, it highlights how inconsistent judicial outcomes and expansive appellate intervention have contributed to doctrinal uncertainty. This uncertainty, in turn, affects both taxpayers and revenue authorities by weakening predictability and increasing avoidable litigation. The paper concludes by arguing that a principled, restrained and coherent approach to judicial review—aligned with constitutional mandates and informed by comparative best practices—is essential to strengthen tax certainty, administrative efficiency and fairness within India’s income tax regime.

Keywords

Fiscal federalismRule of law in taxationJudicial review of tax lawsLegislative designTax litigation.

Chapter 09 · Page 119
Impact of India’s VDA Tax Policy on Cross-Border Crypto Capital Flows
Ganavi M C

Abstract

The introduction of the Virtual Digital Asset (VDA) tax regime through the Finance Act, 2022 marked a significant shift in India’s approach toward cryptocurrency regulation. Under this framework, income arising from the transfer of cryptocurrencies and other digital assets is taxed at a flat rate of 30%, without allowing deductions for expenses or set-off of losses. Additionally, a 1% Tax Deducted at Source (TDS) is imposed on transactions exceeding the prescribed threshold to enhance transparency and ensure reporting of crypto transactions within the formal tax system. While the policy was introduced with the objective of strengthening tax compliance and bringing digital assets under regulatory oversight, its implementation has generated considerable debate. Industry observations indicate a decline in trading volumes on Indian exchanges following the introduction of the 30% tax and 1% TDS. At the same time, there are concerns that investors are increasingly shifting to offshore platforms that offer comparatively lower tax burdens and more flexible compliance environments. Such trends raise important questions about cross-border crypto capital flows, potential revenue leakage, and the long-term implications for India’s digital asset ecosystem. This paper focuses on critically analysing whether India’s current VDA tax regime has unintentionally accelerated cross-border capital migration. It examines structural issues such as the high flat tax rate, denial of loss set-off, and the transaction-based 1% TDS, which may collectively increase compliance burdens and discourage domestic participation. The paper evaluates whether the existing framework strikes an appropriate balance between regulation and growth, or whether it risks undermining India’s competitiveness in the global digital asset market.

Keywords

Virtual Digital Assets (VDA)Cryptocurrency TaxationCrossBorder Capital FlowsCapital MigrationTax Deducted at Source (TDS)Digital Economy Regulation.

Chapter 10 · Page 126
An Analysis on the 122nd Constitutional Amendment and Its Impact on Centre-State Powers in GST
Hima Bindu S.K

Abstract

The 122nd Constitutional Amendment Bill of 2014 made it possible to bring in Goods and Services Tax, herein referred to as GST, which is a form of taxation imposed on the supply of goods and services. In 2016, the proposed bill ultimately resulted in the enactment of the 101st Constitutional Amendment Act. Under the GST system, taxation powers are exercised jointly by the Central and State Governments. The main objective of introducing the GST was to improve relations between the Centre and States. Prior to the implementation of the GST, the existing taxation system led to numerous issues. After it was introduced, India had a single taxation system. The GST brings several benefits, such as simplifying the tax framework, establishing a nationwide market, and fostering economic unity. However, there are also some drawbacks, such as the States having control over sales tax and entry tax compared to the Central Government. This paper looks at the legal aspects of the 122nd Constitutional Amendment. It also addresses the challenges and examines the impact of the GST on the power distribution between central and state governments. The paper offers recommendations for enhancing the effectiveness of the GST over time.

Keywords

GSTTax regimeCentre-state powers122nd Constitutional AmendmentCooperative Federalism.

Chapter 11 · Page 134
Tax Compliance and Technology: Role of Artificial Intelligence in Indian Tax System
Jyoti S.T

Abstract

The increasing use of technology in tax administration has fundamentally altered the landscape of tax compliance in India. Artificial Intelligence (AI) has become a crucial instrument in strengthening transparency, efficiency, and accountability within the Indian tax system. This paper examines the application of AI in tax administration, focusing on faceless assessment, e-filing systems, and AI-based tax scrutiny. Faceless assessment mechanisms have reduced human interaction and discretionary powers, thereby promoting fairness and minimizing corruption. The expansion of e-filing systems has streamlined compliance procedures and improved taxpayer accessibility. Additionally, AI-driven data analytics enable tax authorities to identify high-risk cases, detect tax evasion, and enhance enforcement efficiency. However, the growing reliance on AI raises concerns relating to data privacy, algorithmic bias, and excessive state surveillance. This study critically analyses the benefits and risks associated with AI-enabled tax governance and examines the evolving framework of digital taxation in India. The paper concludes by assessing the future of AI-driven tax compliance, emphasizing the need for a balanced approach that ensures effective tax administration while protecting taxpayer rights.

Keywords

Artificial intelligenceTaxE-filingTaxpayersFaceless assessment.

Chapter 12 · Page 144
A Constitutional Conundrum: A Comparative Analysis of the Right to Privacy and Investigatory Overreach under the Income Tax Acts of 1961 and 2025
Kailesh Kumar S

Abstract

The transition from the legacy Income Tax Act, 1961 to the newly enacted Income Tax Act, 2025 marks a paradigm shift in India’s fiscal administration, precipitating intense debate over state search and seizure powers. This paper offers a critical comparative analysis of the investigatory mechanisms under both statutes, evaluated specifically through the intersections of Indian Constitutional Law and Human Rights Law. While the 1961 Act relied heavily on traditional physical searches— often scrutinized for administrative overreach and procedural lapses— the 2025 Act introduces sweeping provisions granting tax authorities unprecedented, coercive access to the “Virtual Digital Space.” This modernization, intended to combat sophisticated digital tax evasion, triggers a profound controversy regarding the fundamental right to privacy protected under Article 21 of the Constitution. Applying the principles of the interpretation of statutes, this research interrogates how the legislative shift from tangible asset seizure to digital data extraction—including mandatory password overrides and cloud decryption—recalibrates the balance of power between sovereign tax authorities and individual liberties. The study tests these newly expanded administrative discretions against the doctrine of proportionality established in the landmark Puttaswamy judgment. Ultimately, the paper argues that while the 1961 regime struggled with archaic procedural flaws, the 2025 Act’s failure to codify stringent dataminimization and judicial pre-authorization protocols risks institutionalizing disproportionate state surveillance. The research concludes by proposing vital statutory safeguards to ensure that the modernization of tax compliance does not systematically erode the foundational human rights of the taxpayer.

Keywords

Income Tax Act 2025Income Tax Act 1961Right to PrivacyArticle 21Administrative LawStatutory InterpretationHuman RightsSearch and Seizure.

Chapter 13 · Page 160
Taxation of Ancestral Property in India: Legal Framework and Income Tax Implications
Muskaan Rizwanulla

Abstract

The taxation of ancestral property in India represents a significant convergence of personal inheritance laws and statutory tax provisions. Under Hindu law, particularly the Mitakshara system, ancestral property is held within a Hindu Undivided Family (HUF), where coparceners acquire rights by birth. The Income Tax Act, 1961 recognizes the HUF as a distinct taxable entity, thereby creating specific implications for income derived from such property, including rental income, business profits, and capital gains. This paper examines the legal framework governing ancestral property, focusing on the Hindu Succession Act, 1956 and relevant judicial interpretations that define coparcenary rights and partition. It further analyzes the tax treatment of ancestral property, including issues related to total and partial partition, assessment of income, and classification disputes. The study also highlights practical challenges in tax planning and compliance, emphasizing the need for coherence between traditional property laws and modern taxation systems.

Keywords

Ancestral PropertyHindu Undivided Family (HUF)Income Tax ActCoparcenaryPartitionCapital GainsTaxation LawHindu Succession Act.

Chapter 14 · Page 170
A Critical Analysis of Cross-Border Tax Disputes under Double Taxation Avoidance Agreements
Nandini K. T

Abstract

The rapid expansion of global trade and cross-border investment has made double taxation a persistent challenge for businesses and individuals operating internationally. When the same income is taxed in more than one jurisdiction, it creates uncertainty, increases costs, and discourages investment. Double Taxation Avoidance Agreements (DTAAs) were developed to address this issue by clearly allocating taxing rights between source and residence countries, thereby reducing fiscal conflicts and promoting economic cooperation. This paper examines the conceptual foundations and structural framework of DTAAs, with particular focus on key provisions relating to Permanent Establishment (PE), capital gains taxation, and dispute resolution. It gives special attention to the landmark decision in Vodafone International Holdings BV v. Union of India, which significantly influenced India’s approach to indirect transfer taxation and treaty interpretation. The case highlighted the delicate balance between a state’s right to prevent tax avoidance and its obligation to honor treaty commitments, especially in the context of treaty shopping and cross-border tax planning. The study also traces the evolution of international tax norms through the Model Convention developed by the Organisation for Economic Cooperation and Development (OECD), building upon earlier efforts of the League of Nations, and examines how these frameworks have shaped India’s growing DTAA network, including its treaty with France. Ultimately, the paper argues that sustainable treaty design must carefully balance revenue protection with investment certainty, ensuring fairness, clarity, and predictability in cross-border taxation.

Keywords

Cross-Border TaxationPermanent EstablishmentTreaty ShoppingTax SovereigntyForeign Direct Investment (FDI).

Chapter 15 · Page 187
High Customs Duties and Smuggling in India: Enforcement Failure or Policy Miscalculation?
Ponnacca D

Abstract

Customs duty is extremely important for the Indian economy, trade, government finance, and domestic industry. It propels the economy and helps keep domestic businesses protected. Despite strict legislative enforcement mechanisms against smuggling, smuggled goods continue to remain a major problem. This paper examines whether high customs duties in India make import and export trade economically expensive and thereby incentivize illegal trade. It studies the legal structure governing border trade, goods, and customs duties in India under the Customs Act, 1962 and the Customs Tariff Act, 1975. It also analyses the enforcement role of customs authorities and the Central Board of Indirect Taxes and Customs. Despite raids and seizures, smuggling continues. Economic factors such as price differences between domestic and foreign markets, high profit margins, tax avoidance, and high customs duties on goods like gold, electronics, and luxury items continue to create incentives for smuggling. Finally, the study examines whether rationalisation of customs duties, together with improved technological enforcement, may be a more effective long-term solution than merely strengthening border controls.

Keywords

Customs dutySmugglingTax evasionCustoms lawTrade regulationEnforcement mechanismDuty rationalisation.

Chapter 16 · Page 196
GST 2.0 Reforms and Ease of Doing Business
Preksha Kaushal

Abstract

This paper discusses how the recent GST changes, namely digital automation, slab rationalization, and simplifying compliance, have affected the competitiveness and ease of doing business in India for companies. Though GST was introduced in 2017 with the objective of indirect tax simplification, challenges such as complicated compliance processes, varied tax rates, and time delays in receiving Input Tax Credit (ITC) continued to affect businesses, particularly MSMEs. Survey data of 170 Maharashtra enterprises and expert opinions are used to evaluate the impact of these policies on the efficiency of companies. The findings reveal that the three variables positively affect competitiveness and ease of doing business. The strongest of these is digital automation, with r = 0.70, which implies that technology-based methods of compliance significantly reduce administrative burdens. The results also reveal that compliance time is reduced significantly, along with better management of working capital through faster refunds and automatic ITC verification. The findings of the study show that GST rationalization may promote transparency, compliance cost reduction, and competitiveness of Indian businesses, particularly MSMEs.

Keywords

GST 2.0ease of doing businessdigital automationslab rationalizationcompliance simplificationMSMEs.

Chapter 17 · Page 210
Taxation of Intellectual Property Rights in India: A Legal and Judicial Analysis
Sai Indira G

Abstract

Intellectual Property Rights have gained significant economic value in India and are producing income through licensing, assignment, and other forms of economic exploitation. This paper discusses taxation on income earned from Intellectual Property Rights under the Indian legal framework, mainly governed by the Income-tax Act, 1961. The paper studies the tax treatment of intellectual property in India, especially in cases where income is generated from Intellectual Property Rights. It discusses the meaning of royalty as defined in Section 9(1)(vi) of the Income-tax Act, 1961, as this provision forms the basis for taxing income earned from intellectual properties. It also discusses the tax implications of intangible assets by analysing depreciation under Section 32(1)(ii), as well as expenses related to procuring patents, copyrights, and know-how under Sections 35A and 35AB. The paper further examines the tax implications of income generated from Intellectual Property Rights under Sections 80QQA, 80QQB, 80RRB, and the erstwhile Section 80-O, as well as the tax incentives on income generated from patent rights under Section 115BBF. Finally, the paper briefly examines the tax treatment of intellectual properties under the Central Goods and Services Tax Act, 2017, especially the crucial difference between licensing and assigning an intellectual property right.

Keywords

Intellectual Property RightsRoyaltyIncome-tax Act1961Capital and Revenue ExpenditureGST and IPR.

Chapter 18 · Page 221
A Comprehensive Analysis on Abolition of Angel Tax in India
Shreyash N

Abstract

The decision to abolish the angel tax in the Union Budget 2024–25 marks a significant turning point in India’s approach to startup taxation. Introduced in 2012 under Section 56(2)(viib) of the Income-tax Act, 1961, the provision was originally designed to curb money laundering by taxing the excess share premium received by unlisted companies over their fair market value. Although well-intentioned, the measure gradually became a source of anxiety and uncertainty for startups seeking early-stage funding. What was meant to prevent misuse of shell companies increasingly came to be viewed as a barrier to genuine capital formation. The expansion of the provision to cover non-resident investors in 2023 further deepened concerns about regulatory overreach, valuation disputes, and its potential chilling effect on foreign investment. This paper examines the evolution, implementation, and economic consequences of the angel tax regime, and evaluates the implications of its proposed removal under the Finance Bill, 2024. It also considers the unresolved questions surrounding pending proceedings and the broader regulatory landscape. While the abolition is likely to improve investor confidence and strengthen India’s startup ecosystem, it also raises legitimate concerns about financial transparency and the risk of misuse. The paper argues that eliminating the tax should not mean abandoning oversight. Instead, India must adopt a more balanced compliance framework—one that supports innovation and entrepreneurship while safeguarding against abuse. Ultimately, the reform reflects a larger policy challenge: aligning regulatory vigilance with the demands of a rapidly evolving innovation-driven economy.

Keywords

Startup RegulationCapital FormationShare PremiumAntiMoney Laundering.

Chapter 19 · Page 237
Understanding the Reverse Charge Mechanism in India: A Legal and Practical Analysis under GST
Surabhi Jain

Abstract

One of the most significant new ideas that the Goods and Services Tax (GST) has brought to India’s indirect tax system is the Reverse Charge Mechanism (RCM). Under RCM, taxes are paid by the recipient of goods or services rather than the supplier. In order to increase tax compliance, prevent tax leakage, and include unorganized industries in the tax system, this strategy was implemented. However, taxpayers now face a number of legal and administrative obstacles as a result of its actual implementation. The purpose of this study is to investigate both the actual operation of the Reverse Charge Mechanism under GST in India and its legal structure. The statutory provisions relating to RCM under the Central Goods and Services Tax Act, 2017, as well as relevant regulations and public notifications, are discussed in this article. It also explains the kinds of transactions that are covered by RCM, such as purchases of particular goods and services and supplies from unregistered individuals. The article places emphasis on the RCM compliance requirements, including the availability of input tax credit, tax payment, return filing, and registration. Additionally, the paper looks at real-world obstacles that businesses face, such as an increased compliance burden, cash-flow issues, unclear classification, and frequent notification changes. Judicial interpretations and departmental clarifications are also briefly examined in order to understand the practical application of RCM regulations. The paper concludes with recommendations for streamlining RCM provisions and improving compliance in order to maintain effective tax administration.

Keywords

Reverse Charge MechanismGoods and Services TaxIndirect Taxation in IndiaTax ComplianceInput Tax CreditGST Law and Practice.

Chapter 20 · Page 249
Reconciling Border Carbon Taxes with India’s GST Framework for a Green Transition
Suriyavel R

Abstract

India’s Goods and Services Tax reform has been widely celebrated as a milestone of fiscal unification, and rightly so. However, this paper argues that the same reform, in consolidating over seventeen levies into a single framework, quietly demolished something India now urgently needs: a constitutionally secure home for carbon pricing. As the European Union’s Carbon Border Adjustment Mechanism enters its definitive phase in January 2026, Indian steel and aluminium exporters face a projected 20–35% additional fiscal burden, not because India lacks environmental ambition, but because its post-GST institutional architecture cannot express that ambition in a form the world will recognize and credit. This paper diagnoses a tripartite “jurisdictional deadlock” within India’s dual GST framework, one that leaves Parliament, the States, and the GST Council each without a clean constitutional mandate to impose a sector-specific carbon tax. It then proposes an “E-GST” model: a Green Cess embedded within Article 279A’s cooperative federalism architecture, calibrated to the EU Emissions Trading System price, verified through the Bureau of Energy Efficiency, and distributed through a tripartite revenue formula designed to overcome the political economy obstacles that have defeated earlier environmental levies. The paper argues that this framework is simultaneously constitutionally valid, CBAM-compliant, WTO-compatible, and federally equitable, and that all three legislative steps required to operationalize it are achievable without a constitutional amendment, using institutional channels that cooperative federalism has already constructed.

Keywords

Carbon Border Adjustment MechanismGSTCarbon TaxationCooperative FederalismArticle 279AGreen EconomyWTO CompatibilityE-GST Framework.

Chapter 21 · Page 267
Export of Digital Services under GST: Place of Supply Rules and the Limits of Consumption-Based Taxation
Suvidha KS

Abstract

The concept of consumption-based taxation is the basis of Goods and Services Tax (GST) in India, which assumes that the event of taxation occurs in the area in which the consumption of goods and services occurs, whereas exports will have a nil rate. As a result of an increase in the cross-border supply of digital services such as software-as-a-service, cloud-based computing, and online platforms, the principal underlying assumption has been put into question based on the framework of GST legal jurisdiction. The purpose of this paper is to investigate how the Integrated Goods and Services Tax Act, 2017 applies to cross-border transactions involving the consumption of digital services when such digital services also meet the legal definition of export, by providing a jurisdictional and territorial reference point based on “place of supply” among items identified as “intermediary” of a supplier and seller to the end user. This is creating an improper tax liability where the service consumption occurs outside India. The research uses a doctrinal approach based on legislative provisions, administrative practice, judicial interpretation, and policy. It also identifies issues through empirical research related to these same issues and demonstrates that the application of GST principles does not meet the intended purpose of consumption-based taxation.

Keywords

Goods and Services TaxPlace of SupplyExport of ServicesDigital ServicesConsumption-Based Taxation.

Chapter 22 · Page 278
Pay as You Earn Pitfalls: Advance Tax Estimation Errors and SME Liquidity Crunch in India
Viruthagirishwaran R

Abstract

Sections 207–219 of the Income-tax Act, 1961 mandate quarterly advance tax payments where tax liability exceeds Rs. 10,000, with the objective of ensuring a steady flow of revenue to the State. This paper investigates how India’s “pay-as-you-earn” advance tax regime has contributed to estimation errors and liquidity stress for small and medium enterprises during the period 2018–2025. India’s advance income tax regime during 2018–2025 has affected both the timing of tax payments and the effectiveness of investments, particularly for businesses facing cash-flow constraints such as small and medium enterprises. During this period, advance tax became increasingly important in direct tax collection, even as tax deducted at source, self-assessment tax, and regular assessment tax played different roles in revenue mobilization. This paper examines recent developments in self-assessment and preassessment collection of direct tax in India. From 2018 to 2025, SMEs gradually faced stress under the tax regime. Income volatility after GST implementation, pandemic-induced shocks, and digital-compliance transitions made accurate income estimation difficult, leading to frequent underpayment and overpayment, exposure to interest under Sections 234B and 234C, and persistent cash-flow pressures. The Indian SME experience during 2018–2025 suggests that the current advance tax system treats the cash flow of businesses with variable income as a form of “liquidity tax.” This paper argues that advance tax regulations should be adjusted through safer harbours aligned with commercial reality, greater flexibility in payment deferral for smaller entities, and reforms that do not erode the investment and growth potential of the SME sector.

Keywords

Income-tax ActSMEsAdvance TaxDirect TaxIncome VolatilityGSTLiquidity Tax.

Chapter 23 · Page 286
GST and the Principle of Equity: Compliance Burden on MSMEs in the Era of Digital Taxation
Yogashree M

Abstract

The Goods and Services Tax (GST) was introduced in India with the objective of creating a fair and uniform indirect tax system based on established principles of taxation, particularly the principle of equity. Equity in taxation requires that taxpayers are treated fairly and that the tax burden is proportionate to their capacity to comply. However, the increasing reliance on digital compliance mechanisms under GST has raised serious concerns for Micro, Small and Medium Enterprises (MSMEs). This paper examines whether the present GST framework truly upholds the principle of equity in practice. It highlights how frequent procedural changes, mandatory e-invoicing, complex return filing requirements, and technological barriers have placed a disproportionate compliance burden on MSMEs when compared to large corporations. The study also analyses how penalties, interest provisions, and systemdriven defaults often impact small businesses more severely. By examining recent policy trends and practical challenges faced by MSMEs, the paper identifies key loopholes in GST implementation and suggests reforms to ensure that digital taxation does not undermine fairness and justice in the tax system.

Keywords

GSTPrinciple of EquityMSMEsDigital TaxationTax Compliance.

Chapter 24 · Page 299
Customs Enforcement and Trade Regulation: A Critical Appraisal of Prohibited and Restricted Goods
Darshan C P

Abstract

The Customs Act, 1962 is the initial law and legislative framework that regulates the importation and exportation of the goods within the territorial borders of India. At the heart of this framework are two categories of doctrinal goods of prohibition and restricted goods, the conceptual demarcation, regulatory treatment, and enforcement implications of which have far-reaching implications on trade law, constitutional rights, and international commerce. In this chapter, a detailed doctrinal examination of Sections 2(33), 11, 111, 112, 113, 114, 115, 122, 123, 124, 125 and 126 of the Customs Act, 1962 has been done. This chapter, by analysing some of the landmark judicial cases involving the Supreme Court, High Courts and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), helps clarify the changing judicial interpretation of prohibition and restriction, the constitutional aspects of custodial interference in trade, and the modern challenges of e-commerce, digital smuggling and AI-enhanced risk-based enforcement. The chapter ends with a critical assessment of the customs enforcement paradigm in India against the norms of World Trade Organization (WTO), Basel Convention, and the framework of international customs cooperation.

Keywords

Customs Act 1962Prohibited GoodsRestricted GoodsConfiscationSection 11Section 111Section 125SmugglingCESTATWTOTrade ProhibitionRisk-Based Enforcement.

Reference Support

Glossary

Advance Tax

A system under the Income-tax Act, 1961 requiring taxpayers to pay tax in instalments during the financial year when estimated tax liability exceeds the prescribed threshold.

Angel Tax

A tax formerly imposed under Section 56(2)(viib) of the Income-tax Act, 1961 on excess share premium received by certain closely held companies above fair market value.

Artificial Intelligence

Technology that enables machines or software systems to analyse data, identify patterns, and support automated decision-making, including in tax scrutiny and compliance systems.

Assessment

The process by which tax authorities determine taxable income, tax liability, deductions, exemptions, and the compliance position of a taxpayer.

Carbon Border Adjustment Mechanism

A fiscal mechanism used to impose carbon costs on imported goods based on embedded emissions, intended to prevent carbon leakage and equalise climate-related tax burdens.

Capital Gains

Profits arising from the transfer of a capital asset, including land, buildings, securities, or certain intangible assets, taxable under the Income-tax Act, 1961.

Central Goods and Services Tax

The component of GST levied by the Central Government on intra-State supplies of goods or services.

Compliance Burden

The administrative, financial, technological, and procedural effort required from taxpayers to comply with tax laws and reporting obligations.

Consumption-Based Taxation

A taxation principle under which tax is imposed at the place where goods or services are consumed rather than where they are produced.

Customs Duty

A tax levied on goods imported into or exported from India under customs law.

Digital Services

Services supplied through electronic or digital networks, including SaaS, cloud computing, online platforms, digital marketplaces, and remote technology services.

Double Taxation Avoidance Agreement

A treaty between two countries designed to prevent the same income from being taxed twice and to allocate taxing rights between jurisdictions.

Dual GST

The GST model followed in India under which both the Centre and the States levy GST simultaneously on the same taxable supply.

E-Filing

The electronic filing of tax returns, forms, declarations, and other statutory documents through an online tax portal.

E-Invoicing

A system under GST where specified taxpayers generate invoices electronically through a prescribed platform for real-time reporting and validation.

Export of Services

A supply of service where the supplier is located in India, the recipient is located outside India, the place of supply is outside India, payment is received in permitted foreign exchange or Indian rupees, and the supplier and recipient are not merely establishments of the same person.

Faceless Assessment

A digital tax assessment system that reduces direct interaction between taxpayers and tax officers by using electronic communication and centralised allocation of cases.

Fair Market Value

The value that an asset or share would ordinarily fetch in an open market transaction between willing parties.

Fiscal Federalism

The constitutional and financial arrangement governing distribution of taxing powers, revenue, and fiscal responsibilities between the Centre and the States.

Goods and Services Tax

A destination-based indirect tax levied on the supply of goods and services in India.

GST Council

The constitutional body established under Article 279A of the Constitution of India to make recommendations on GST rates, exemptions, procedures, and related matters.

Hindu Undivided Family

A distinct taxable entity under the Income-tax Act, 1961 consisting of persons lineally descended from a common ancestor and governed by Hindu law principles.

Input Tax Credit

Credit available to a registered taxpayer for GST paid on purchases, which may be used to offset GST payable on outward supplies.

Integrated Goods and Services Tax

The GST component levied on inter-State supplies, imports, and certain cross-border transactions.

Intellectual Property Rights

Legal rights over creations of the mind, including patents, copyrights, trademarks, designs, know-how, and other intangible assets.

MSME

Micro, Small and Medium Enterprise, classified in India on the basis of investment and turnover thresholds.

Reverse Charge Mechanism

A GST mechanism under which the recipient of goods or services is liable to pay tax instead of the supplier.

Virtual Digital Asset

A digital representation of value, including cryptocurrency and certain digital tokens, regulated for tax purposes under the Income-tax Act, 1961.

Zero-Rated Supply

A supply under GST on which output tax is not charged, while input tax credit or refund remains available, typically including exports and supplies to Special Economic Zones.

Reference Support

List of Abbreviations

  • AIArtificial Intelligence
  • AOAssessing Officer
  • AYAssessment Year
  • BEEBureau of Energy Efficiency
  • CBAMCarbon Border Adjustment Mechanism
  • CBDTCentral Board of Direct Taxes
  • CBICCentral Board of Indirect Taxes and Customs
  • CENVATCentral Value Added Tax
  • CGSTCentral Goods and Services Tax
  • CIICost Inflation Index
  • CPCCentralised Processing Centre
  • DCFDiscounted Cash Flow
  • DINDocument Identification Number
  • DPIITDepartment for Promotion of Industry and Internal Trade
  • DRIDirectorate of Revenue Intelligence
  • DTAADouble Taxation Avoidance Agreement
  • EVCElectronic Verification Code
  • FDIForeign Direct Investment
  • FMVFair Market Value
  • FYFinancial Year
  • GATTGeneral Agreement on Tariffs and Trade
  • GDPGross Domestic Product
  • GSTGoods and Services Tax
  • GSTNGoods and Services Tax Network
  • HUFHindu Undivided Family
  • IGSTIntegrated Goods and Services Tax
  • IPIntellectual Property
  • IPRIntellectual Property Rights
  • ITIncome Tax
  • ITCInput Tax Credit
  • ITRIncome Tax Return
  • LDCLower Deduction Certificate
  • LOBLimitation on Benefits
  • MAPMutual Agreement Procedure
  • MSMEMicro, Small and Medium Enterprise
  • NAVNet Asset Value
  • NRINon-Resident Indian
  • OECDOrganisation for Economic Co-operation and Development
  • OIDAROnline Information Database Access and Retrieval
  • PANPermanent Account Number
  • PEPermanent Establishment
  • RCMReverse Charge Mechanism
  • RBIReserve Bank of India
  • SaaSSoftware as a Service
  • SEZSpecial Economic Zone
  • SGSTState Goods and Services Tax
  • SMESmall and Medium Enterprise
  • TDSTax Deducted at Source
  • TIEATax Information Exchange Agreement
  • UCCUniform Civil Code
  • VATValue Added Tax
  • VCLTVienna Convention on the Law of Treaties
  • VDAVirtual Digital Asset
  • WTOWorld Trade Organization



]]> https://jpc.in.net/product/beyond-the-audit-a-legal-framework-of-taxation/feed/ 0 25622 AI and Data Analytics in Business https://jpc.in.net/product/ai-and-data-analytics-in-business/ https://jpc.in.net/product/ai-and-data-analytics-in-business/#respond Tue, 12 May 2026 17:47:06 +0000 https://jpc.in.net/?post_type=product&p=25592 Title: AI and Data Analytics in Business
Book Type: Edited Book
Editors: S. Mohan Kumar, A. Shajin Nargunam, Hemalatha Arunachalam, and Duraisamy Balaganesh
Publisher: Jupiter Publications Consortium
Publisher Address: 22/102 Second Street, Virugambakkam, Chennai–600092, Tamil Nadu, India
E-ISBN: 978-93-86388-70-4
DOI: https://doi.org/10.47715/978-93-86388-70-4
Edition: First Edition
Published On: 12th May, 2026
Number of Pages: 312
Access Type: Full Open Access Volume
Publisher Website: https://www.jpc.in.net
Publisher Email: director@jpc.in.net
Phone: +91 97909 11374 | 99625 78190]]>

Open Access Edited Book • First Edition • 2026

AI and Data Analytics in Business

A scholarly edited volume on artificial intelligence, big data analytics, personalization,
digital retail, customer intelligence, recommender systems, predictive analytics,
mobile commerce, and responsible data-driven business transformation.

E-ISBN: 978-93-86388-70-4
Publisher: Jupiter Publications Consortium
Published: 12th May, 2026
Pages: 312

View Book DOI


Read Chapter Abstracts

AI and Data Analytics in Business Book Cover

Product Description

AI and Data Analytics in Business is a scholarly edited book that examines the transformative role of artificial intelligence, big data analytics, business analytics, predictive modelling, customer intelligence, personalization, recommender systems, mobile commerce, and
digital experience design in contemporary business environments. The book focuses particularly on how analytics and personalization are reshaping digital retail, customer engagement, satisfaction, loyalty, and sustainable value creation.

This edited volume brings together conceptual, analytical, and practice-oriented perspectives on AI-driven business analytics, behavioural targeting, predictive customer retention, loyalty programs, recommender systems, cross-selling techniques, behavioural segmentation, re al-time engagement, customer-centric e-commerce design, co-creation, and ubiquitous mobile commerce experiences. It explains how organizations can convert large-scale customer data into meaningful insights and use those insights for faster decision-making, personalized service delivery, improved marketing performance, customer loyalty, and competitive advantage.

The book also addresses important ethical and managerial concerns associated with AI and analytics, including data privacy, algorithmic transparency, responsible personalization, customer autonomy, fairness, explainability, digital trust, and AI governance. By combining theoretical discussion with practical frameworks, metrics, tables, and figures, the book provides a useful academic and professional
reference for understanding the analytics-personalization nexus in modern business. This book is suitable for academics, researchers, students, digital marketers, business analysts, retail professionals, technology managers, customer experience leaders, policy-oriented readers, and practitioners interested in artificial intelligence, business analytics, digital retail, e-commerce, and data-driven customer engagement.

About the Book

AI and Data Analytics in Business examines the pivotal role of analytics and personalization in shaping consumer behaviour in digital retail. The volume highlights how the integration of artificial intelligence, big data, marketing analytics, customer intelligence, and
digital experience design enables e-commerce platforms to deliver hyper-personalized experiences, improve engagement, and strengthen customer loyalty.

The edited book brings together conceptual, empirical, and practice-oriented perspectives on recommendation systems, predictive analytics, behavioural segmentation, social influence, mobile commerce, and customer-centric design. It also addresses emerging challenges related to privacy, ethics, algorithmic trust, consumer autonomy, and the psychological implications of data-driven shopping environments. The volume is intended for academics, researchers, students, digital marketers, business analysts, retail professionals, technology managers, and policy-oriented readers who seek to understand how analytics and personalization jointly influence satisfaction, loyalty, and value creation in contemporary
digital retail.

Book Keywords

  • Artificial Intelligence
  • Data Analytics
  • Business Analytics
  • Big Data
  • Digital Retail
  • Predictive Analytics
  • Customer Retention
  • Recommender Systems
  • Behavioural Segmentation
  • Mobile Commerce
  • Customer-Centric Design
  • Personalization
  • E-Commerce
  • Customer Loyalty
  • AI Governance
  • Responsible Analytics

Publication Details

Title AI and Data Analytics in Business
Book Type Edited Book
Editors S. Mohan Kumar; A. Shajin Nargunam; Hemalatha Arunachalam; Duraisamy Balaganesh
Publisher Jupiter Publications Consortium
Publisher Address 22/102 Second Street, Virugambakkam, Chennai–600092, Tamil Nadu, India
Phone +91 97909 11374 | 99625 78190
Email director@jpc.in.net
Website https://www.jpc.in.net
E-ISBN 978-93-86388-70-4
Book DOI
https://doi.org/10.47715/978-93-86388-70-4
Edition First Edition
Published On 12th May, 2026
Number of Pages 312
Access Type Full Open Access Volume

Book and Chapter DOI URLs

The following DOI URLs provide persistent digital access to the edited book and its individual chapters.

Book DOI
https://doi.org/10.47715/978-93-86388-70-4
Chapter 1 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch1
Chapter 2 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch2
Chapter 3 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch3
Chapter 4 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch4
Chapter 5 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch5
Chapter 6 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch6
Chapter 7 DOI
https://doi.org/10.47715/978-93-86388-70-4/Ch7

Editors

Prof. (Dr.) S. Mohan Kumar

Professor & Dean

Indra Ganesan College of Engineering (Autonomous)

Affiliated to Anna University

Chennai, Tamil Nadu, India

Prof. Dr. A. Shajin Nargunam

Pro Vice-Chancellor (Acad.)

Noor Islam Centre for Higher Education (NICHE)

Deemed-to-be-University

Nagercoil, Tamil Nadu, India

Dr. Hemalatha Arunachalam

Accounting and Finance Officer

ZSC Enterprises

Atlanta, Georgia

United States of America

Dr. Duraisamy Balaganesh

Vice-Dean

Faculty of Computer Science and Informatics

Berlin School of Business and Innovation

Germany

Chapters Included in the Book

The edited book contains seven chapters covering AI-driven decision-making, big data analytics,
predictive retention, recommender systems, behavioural segmentation, customer-centric e-commerce
design, and mobile commerce.

Chapter 1: AI-Driven Business Analytics
Chapter 2: Big Data Analytics and Behavioural Targeting
Chapter 3: Predictive Analytics for Customer Retention
Chapter 4: Recommender Systems and Cross-Selling
Chapter 5: Behavioral Segmentation and Real-Time Engagement
Chapter 6: Customer-Centric Design in E-Commerce
Chapter 7: Mobile Commerce and Ubiquitous Customer Experiences

Individual Chapter Abstracts and Keywords

Chapter 1

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch1

AI-Driven Business Analytics and Its Role in Reducing Decision-Making Time for Strategic Leaders

Author: R. Sakthivel
Professor, Government Arts College, Tiruppur, Tamil Nadu, India

Abstract

Artificial intelligence is reshaping business analytics by reducing the time required to collect evidence, interpret complex signals, evaluate strategic alternatives, and convert insights into executive action. This chapter examines how AI-driven business analytics supports strategic leaders who must make timely decisions under uncertainty, competitive pressure, and information overload. It explains the technological foundations of AI analytics, including machine learning, predictive modeling, natural-language interfaces, simulation, optimization, and decision intelligence, while also assessing the organizational conditions that determine whether these technologies create reliable value.

The chapter argues that decision-time reduction is not achieved through automation alone. It depends on data quality, analytics architecture, leadership sponsorship, organizational readiness, AI literacy, human oversight, governance, explainability, and adoption routines. A sociotechnical perspective is used to connect AI capabilities with decision processes, human judgment, organizational culture, and ethical accountability. The chapter also presents practical formulas, evaluation metrics, implementation frameworks, tables, and figures that can guide organizations in measuring decision-cycle improvement and managing AI risks. It concludes that AI-driven analytics can accelerate strategic decisions when it is implemented as a governed decision system rather than as a standalone technology tool.

Keywords

Artificial intelligence
Business analytics
Strategic decision-making
Decision speed
Organizational readiness
AI governance

Chapter 2

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch2

Big Data Analytics and Behavioural Targeting in Digital Retail

Author: G. Senthil Velan
Assistant Professor, Department of Computer Science and Engineering, Dr. M. G. R Educational and Research Institute,
Chennai, Tamil Nadu, India

Abstract

This chapter examines how big data analytics reshapes digital retail by converting large volumes of behavioural, transactional, contextual, and operational data into targeted decisions. Digital retailers now observe the customer journey through search queries, clicks, dwell time, baskets, payments, returns, loyalty records, service interactions, mobile location signals, and social responses. These signals do not
have value because they are numerous. They become commercially useful when they are governed, integrated, interpreted, and converted into timely interventions that improve customer relevance while protecting trust. The chapter explains the main data sources used in retail analytics, the architecture required to transform raw event streams into actionable insights, and the analytical methods behind segmentation, propensity modelling, recommender systems, dynamic offers, and customer lifetime value management. It also considers
the organisational and ethical conditions that determine whether behavioural targeting strengthens or damages customer relationships. Particular attention is given to privacy, consent, fairness, explainability, experimentation, measurement, and accountability. The chapter argues that behavioural targeting should be understood not as a narrow advertising technique but as a decision system operating across merchandising, marketing, pricing, service design, and fulfilment. Retailers that combine analytical sophistication with disciplined governance are better placed to deliver personalised experiences that are useful, measurable, and legitimate.

Keywords

Big data analytics
Behavioural targeting
Digital retail
Customer journey
Customer segmentation
Recommender systems
Data governance
Customer trust

Chapter 3

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch3

Predictive Analytics for Customer Retention and Loyalty Programs

Authors: J. Jerlin Violet and H. Josiah

Abstract

Predictive analytics has become central to customer retention and loyalty program management because firms must identify which customers are likely to leave, which customers are likely to grow, and which interventions can preserve long-term relationship value. This chapter examines how predictive analytics transforms retention from a reactive activity into a proactive decision system. It discusses retention and loyalty concepts, customer data foundations, feature engineering, churn prediction, customer lifetime value modeling, predictive segmentation, personalized retention strategy, loyalty program design, business impact measurement, and responsible governance. The chapter emphasizes that retention analytics is not simply a technical modeling exercise; it is a managerial capability that connects data, models, customer experience, marketing action, and financial performance. Special attention is given to churn probability, lifetime value, reward propensity, next-best-action logic, experimentation, privacy, fairness, and explainability. A practical implementation roadmap is offered for organizations seeking to strengthen customer loyalty while protecting trust and avoiding excessive or inappropriate targeting.

Keywords

Predictive analytics
Customer retention
Churn prediction
Loyalty programs
Customer lifetime value
Personalization
Retention governance

Chapter 4

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch4

Recommender Systems and Cross-Selling Techniques in Online Retail

Authors: H. Josiah and J. Jerlin Violet

Abstract

Online retail platforms depend on recommender systems to convert high-volume behavioral data into personalized product discovery, basket expansion, and cross-selling opportunities. This chapter examines the technical and managerial foundations of recommender systems in online retail, with special emphasis on collaborative filtering, content-based filtering, hybrid models, association rules, deep learning, graph learning, contextual personalization, and large language model supported recommendation. The discussion connects algorithmic design with business outcomes such as conversion, average order value, customer lifetime value, retention, and customer experience. It also explains how cross-selling differs from upselling and how both strategies can be operationalized through product affinity, basket analysis, sequential purchase prediction, and real-time ranking. The chapter further addresses evaluation metrics, experimentation, data governance, privacy, fairness, explainability, cold-start mitigation, and deployment architecture. By integrating formulas, tables, implementation considerations, and figure placeholders, the chapter provides a complete academic and practical framework for understanding how modern online retailers design, evaluate, and govern recommender systems that improve commercial performance while preserving customer trust.

Keywords

Recommender systems
Cross-selling
Online retail
Collaborative filtering
Personalization
Customer lifetime value

Chapter 5

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch5

Behavioral Segmentation and Real-Time Engagement Strategies in Smart Retail

Author: Archana Kumari
Department of Information Technology, Indra Ganesan College of Engineering, Tiruchirappalli, Tamil Nadu–620012

Abstract

Smart retail has moved beyond static demographic targeting toward behavior-centric decision making in which retailers observe how customers browse, search, compare, purchase, return, and respond across digital and physical channels. This chapter examines how behavioral segmentation and real-time engagement strategies enable retailers to convert continuous customer signals into timely, context-aware actions that improve relevance, loyalty, and commercial performance.

It discusses the data foundation of smart retail, major segmentation methods, dynamic segment refresh, next-best-action orchestration, omnichannel engagement, experimentation, privacy-aware activation, and managerial implementation issues. Special attention is given to the integration of rule-based approaches, machine learning, feature stores, event streams, customer data platforms, and responsible governance practices. The chapter argues that effective smart retail is not simply about collecting more data; it is about transforming
behavioral evidence into trusted, explainable, and measurable interventions delivered at the right time through the right channel. A conceptual and practical roadmap is offered for retailers seeking to design scalable behavioral segmentation systems and real-time engagement programs that are simultaneously customer-centric, operationally feasible, and economically valuable.

Keywords

Behavioral segmentation
Smart retail
Real-time engagement
Omnichannel personalization
Customer data platform
Retail analytics

Chapter 6

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch6

Customer-Centric Design in E-Commerce: From Personalization to Co-Creation

Author: G. Umadevi
Professor, Computer Science and Engineering, University of Engineering and Management, Jaipur, Rajasthan, India

Abstract

Customer-centric design in e-commerce has evolved from simple interface optimization and product display logic to sophisticated, data-enabled systems that personalize content, anticipate needs, orchestrate journeys, and invite customers to participate in value creation. This chapter examines the conceptual, analytical, technological, and managerial foundations of customer-centric design in e-commerce, tracing the movement from personalization to co-creation.

It explains how retailers and digital platforms use customer insight, experience design, segmentation, recommendation systems, generative artificial intelligence, journey analytics, and participatory mechanisms to deliver relevant, trustworthy, and inclusive experiences. The chapter also analyzes how co-creation extends the scope of design by incorporating customer feedback, customization choices, community interaction, and innovation input into digital commerce strategy.

In addition, the chapter discusses measurement frameworks, key performance indicators, ethical and privacy considerations, and implementation challenges in designing responsive and responsible e-commerce systems.  Eight figures, multiple tables, and practical formulas are used to illustrate the architecture, workflow, evaluation logic, and governance requirements of customer-centric e-commerce. The chapter concludes that the next stage of digital commerce depends on combining personalization efficiency with participatory design, transparency, and ongoing learning so that firms can create sustainable value for both businesses and customers.

Keywords

Customer-centric design
E-commerce
Personalization
Co-creation
Customer experience
Recommendation systems
Digital commerce
Journey analytics
Generative AI
Privacy

Chapter 7

DOI:

https://doi.org/10.47715/978-93-86388-70-4/Ch7

Mobile Commerce and the Optimization of Ubiquitous Customer Experiences

Author: D. Shanthi Revathi
Head & Associate Professor in Business Administration, SAS School of Arts and Science,
Paiyanoor, Chennai–603104, Tamil Nadu, India

Abstract

Mobile commerce has transformed retail from a channel-specific activity into a ubiquitous customer experience in which consumers discover, evaluate, purchase, pay, receive service, and remain loyal through mobile devices. This chapter examines how mobile commerce optimizes customer experience through context-aware design, mobile applications, wallets, location services, real-time analytics, artificial intelligence, and omnichannel integration.

It explains how mobile customer data, behavioral signals, payment infrastructure, app design, push notifications, and journey analytics combine to create experiences that are seamless, secure, personalized, and available at the moment of need. The chapter also discusses how retailers and digital platforms can reduce friction across onboarding, search, checkout, fulfillment, service, and loyalty stages. Special attention is given to mobile personalization, secure payment architecture, app engagement, privacy, fraud monitoring, and trust governance.

Tables, formulas, and high-resolution figures are used to connect theoretical concepts with managerial implementation. The chapter argues that mobile commerce success is not merely a function of screen size or app availability; it depends on the firm’s ability to integrate contextual intelligence, customer-centered design, operational reliability, and responsible data use into a continuous mobile experience system.

Keywords

Mobile commerce
Ubiquitous customer experience
Mobile personalization
App engagement
Mobile payments
Location-based services
Customer journey optimization
M-commerce analytics
Privacy
Trust

Contributors

Dr. R. Sakthivel

Professor, Government Arts College, Tiruppur, Tamil Nadu, India

Contributed Chapter: Chapter 1, “AI-Driven Business Analytics and Its Role in Reducing Decision-Making Time for Strategic Leaders”

Dr. G. Senthil Velan

Assistant Professor, Department of Computer Science and Engineering, Dr. M. G. R Educational and Research Institute, Chennai, Tamil Nadu, India

Contributed Chapter: Chapter 2, “Big Data Analytics and Behavioural Targeting in Digital Retail”

Dr. J. Jerlin Violet

Assistant Professor & Head, Department of Business Administration, St. Thomas College of Arts and Science, Koyambedu, Chennai

Email: drjerlinviolet@gmail.com

ORCID iD: 0009-0007-6462-1761

Contributed Chapters: Chapter 3, “Predictive Analytics for Customer Retention and Loyalty Programs”; Chapter 4, “Recommender Systems and Cross-Selling Techniques in Online Retail”

Dr. H. Josiah

Head of the Department, Department of Business Administration, T.J.S. College of Arts and Science, Peruvoyal, Near Red Hills, Chennai–601206

Email: hjosiah2000@gmail.com

ORCID iD: 0009-0007-6462-1761

Contributed Chapters: Chapter 3, “Predictive Analytics for Customer Retention and Loyalty Programs”; Chapter 4, “Recommender Systems and Cross-Selling Techniques in Online Retail”

Dr. Archana Kumari

Department of Information Technology, Indra Ganesan College of Engineering, Tiruchirappalli, Tamil Nadu–620012

Email: dr.archanakumari.p@gmail.com

Contributed Chapter: Chapter 5, “Behavioral Segmentation and Real-Time Engagement Strategies in Smart Retail”

Dr. G. Umadevi

Professor, Computer Science and Engineering, University of Engineering and Management, Jaipur, Rajasthan, India

Contributed Chapter: Chapter 6, “Customer-Centric Design in E-Commerce: From Personalization to Co-Creation”

Dr. D. Shanthi Revathi

Head & Associate Professor in Business Administration, SAS School of Arts and Science, Paiyanoor, Chennai–603104, Tamil Nadu, India

Contributed Chapter: Chapter 7, “Mobile Commerce and the Optimization of Ubiquitous Customer Experiences”

How to Use This Edited Book

AI and Data Analytics in Business has been designed as a structured academic and professional resource for understanding how analytics, artificial intelligence, personalization, and digital technologies are reshaping customer satisfaction and loyalty in digital retail. The chapters may be read sequentially as a complete progression from analytics foundations to customer experience design, mobile commerce, and responsible digital retailing. Readers may also consult individual chapters selectively according to their research, teaching, professional, or implementation needs.

The opening chapters establish the analytical foundation of the volume. Chapter 1 introduces AI-driven business analytics and explains how artificial intelligence supports faster and more informed strategic decision-making. Chapter 2 extends the discussion to big data analytics and behavioural targeting in digital retail, showing how large-scale customer data can be transformed into segmentation, targeting, and personalized engagement. Chapter 3 focuses on predictive analytics for customer retention and loyalty programs, emphasizing how firms can identify churn risk, design retention strategies, and strengthen long-term customer relationships.

The middle chapters examine personalization and customer engagement mechanisms in greater depth. Chapter 4 discusses recommender systems and cross-selling techniques in online retail, providing insight into collaborative filtering, content-based recommendation, hybrid systems, basket analysis, and recommendation evaluation. Chapter 5 addresses behavioural segmentation and real-time engagement strategies in smart retail, explaining how customer signals can be converted into next-best actions, omnichannel interventions, and timely customer engagement. Chapter 6 develops the theme of customer-centric design by tracing the movement from personalization to
co-creation in e-commerce.

Chapter 7 focuses on mobile commerce and the optimization of ubiquitous customer experiences. It explains how mobile applications, mobile payments, contextual intelligence, location-based services, push notifications, artificial intelligence, and omnichannel integration contribute to seamless and secure customer experiences. Together, these chapters provide a multi-dimensional understanding of how digital retailers can move from data collection to customer insight, from customer insight to personalization, and from personalization to loyalty and sustainable value creation.

For students and academic readers, this book can be used as a learning text for courses in e-commerce, digital marketing, retail analytics, business analytics, artificial intelligence in management, customer relationship management, and information systems. For researchers, the volume offers a consolidated view of current themes in analytics-enabled digital retail. For practitioners and managers, the book may be used as a strategic guide for designing data-driven retail initiatives.

For policy-oriented and ethics-focused readers, the volume also provides insight into the governance challenges of data-driven retail. Although the book emphasizes commercial innovation, it also recognizes that analytics and personalization must be implemented responsibly. Issues such as privacy, consent, fairness, transparency, algorithmic accountability, customer autonomy, and digital trust should be considered alongside business performance.

Open Access, Copyright and Responsibility Statements

Open Access Statement

This edited book is published as a full open access volume. Readers may freely read, download, copy, print, share, and cite the chapters for academic, teaching, research, and scholarly communication purposes, provided that proper attribution is given to the authors, editors, title of the book, publisher, and publication details.

No subscription fee, access fee, or paywall is required to access this book. Open access availability is intended to support wider academic dissemination, research visibility, teaching use, and knowledge sharing.

Copyright Notice

Copyright © 2026 by the editors, authors, and publisher. The copyright of individual chapters remains with the respective chapter authors, while the edited volume is published and distributed by Jupiter Publications Consortium.

Although this book is made available as a full open access publication, proper citation and acknowledgement are required for all academic and professional use. Reproduction, redistribution, translation, adaptation, or reuse of substantial parts of the work for commercial purposes should be carried out only with appropriate acknowledgement and, where required, with permission from the publisher or the respective copyright holder.

Author Responsibility Statement

The views, interpretations, findings, arguments, and conclusions expressed in the individual chapters are those of the respective authors and do not necessarily reflect the views of the editors or publisher. The authors are responsible for the originality, accuracy, citation integrity, permissions, ethical compliance, and scholarly quality of their respective chapters.

Disclaimer

The editors and publisher have taken reasonable care in the preparation and publication of this edited volume. However, they shall not be held responsible for errors, omissions, copyright issues, reference inaccuracies, data misinterpretation, or consequences arising from the use of the material contained in this book.

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  • Recommender Systems
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  • Behavioural Segmentation
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Suggested Citation

Mohan Kumar, S., Shajin Nargunam, A., Arunachalam, H., & Balaganesh, D. (Eds.). (2026).
AI and Data Analytics in Business. Jupiter Publications Consortium.

https://doi.org/10.47715/978-93-86388-70-4

Publisher Contact

Jupiter Publications Consortium

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Phone: +91 97909 11374 | 99625 78190

Email: director@jpc.in.net

Website: https://www.jpc.in.net

]]> https://jpc.in.net/product/ai-and-data-analytics-in-business/feed/ 0 25592 Contours of Constitutional Power Essays on Governance and Accountability in India https://jpc.in.net/product/contours-of-constitutional-power-essays-on-governance-and-accountability-in-india/ https://jpc.in.net/product/contours-of-constitutional-power-essays-on-governance-and-accountability-in-india/#respond Mon, 27 Apr 2026 14:44:54 +0000 https://jpc.in.net/?post_type=product&p=25573

Contours of Constitutional Power : Essays on Governance and Accountability in India

Edited by Prof. (Dr.) V.J. Praneshwaran and Dr. Vidya Selvamony CMR University, School of Legal Studies, Bengaluru
Published by: Jupiter Publications Consortium
Published on : 16 April 2026
ISBN: 978-93-86388-75-9
DOI: https://doi.org/10.47715/978-93-86388-75-9
Price: ₹400/-
]]>

About the Book

Contours of Constitutional Power: Essays on Governance and Accountability in India is a scholarly edited collection examining the constitutional distribution, exercise, and control of public power in India. The volume brings together essays on federalism, executive authority, parliamentary privilege, electoral accountability, emergency powers, judicial innovation, and democratic institutional design.

Book Information

TitleContours of Constitutional Power
SubtitleEssays on Governance and Accountability in India
EditorsProf. (Dr.) V.J. Praneshwaran; Dr. Vidya Selvamony
PublisherJupiter Publications Consortium
Published On16 April 2026
ISBN978-93-86388-75-9
Price₹400/-

Key Themes

Constitutional Law
Governance
Accountability
Indian Federalism
Public Law
Emergency Powers
Election Commission of India
Judicial Review
Parliamentary Privilege
Suo Motu Jurisdiction

Editors

Prof. (Dr.) V.J. Praneshwaran

Director, CMR University, School of Legal Studies, Bengaluru

Prof. (Dr.) V.J. Praneshwaran is a legal academic with extensive experience in legal practice, client counselling, teaching, and legal education. He holds an LL.M. in Constitutional Law, M.Phil. in Law, and Ph.D. from Bangalore University.

Dr. Vidya Selvamony

Advocate & Visiting Faculty, CMR University, School of Legal Studies, Bengaluru

Adv. (Dr.) Vidya Selvamony is a legal scholar, practicing advocate, visiting faculty member, and social reformer with more than 25 years of experience in the legal field.

Table of Contents

1. Executive Lawmaking through Ordinances in India

Author: Ms. Maddi Vandana Reddy

2. Parliamentary Privileges in India

Author: Ms. Gnaneshwari G

3. The Indian President and Federal Balance

Author: Ms. Vega Shree S

4. Reimagining Federal Balance: Doctrine of Pith and Substance

Author: Mr. Basavaraja

5. Revisiting Gubernatorial Discretion in India

Author: Mr. Gopinath Deshi

6. Reimagining Federalism: Local Self-Government

Author: Mr. Syed Suhail

7. Trade, Commerce and Fiscal Power under Part XIII

Author: Ms. Sairaab Shafi Shora

8. Legal Immunity of Election Commissioners in India

Author: Ms. Ziana George

9. Independence of the Election Commission of India

Author: Mr. Kumar Raj

10. Constitutional Safeguards Against Emergency Powers

Author: Mr. Ajith Kumar V

11. Article 356 and President’s Rule in India

Author: Mr. Beireizi Khithie

12. Financial Emergency under Article 360

Author: Ms. Vaishnavi R

13. Supreme Court’s Suo Motu Jurisdiction in India

Author: Ms. Razan Fatima Dawood

Suggested Citation

Praneshwaran, V. J., & Selvamony, V. (Eds.). (2026). Contours of Constitutional Power: Essays on Governance and Accountability in India. Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-75-9

Rights & Permissions

Copyright © 2026 Jupiter Publications Consortium. All rights reserved. No part of this publication may be reproduced, stored, transmitted, distributed, or circulated in any form or by any means without prior written permission of the publisher, except as permitted by law.

]]> https://jpc.in.net/product/contours-of-constitutional-power-essays-on-governance-and-accountability-in-india/feed/ 0 25573 Comparative Public Law: Rights, Governance and Justice https://jpc.in.net/product/comparative-public-law-rights-governance-and-justice/ https://jpc.in.net/product/comparative-public-law-rights-governance-and-justice/#respond Sun, 26 Apr 2026 09:19:17 +0000 https://jpc.in.net/?post_type=product&p=25559 Title: Comparative Public Law: Rights, Governance and Justice
Editors: Prof. (Dr.) V.J. Praneshwaran, Dr. Seema Surendran, Ms. Nirmala R. Harish
Publisher: Jupiter Publications Consortium
Year: 2026
ISBN: 978-93-86388-95-7
DOI: https://www.doi.org/10.47715/978-93-86388-95-7
Price: ₹450/-]]>

Premium Edited Academic Collection · 2026

Comparative Public Law: Rights, Governance and Justice

A vibrant and authoritative edited collection exploring constitutional design,
rights protection, democratic governance, public institutions, criminal justice,
accountability, and comparative constitutional thought.

Expertly Edited By
Prof. (Dr.) V.J. Praneshwaran
Dr. Seema Surendran
Ms. Nirmala R. Harish
Discover the Volume
View 31 Chapters

31
Research Chapters
10+
Jurisdictions
6
Major Themes
2026
Published Edition

About the Volume

A colorful intellectual journey through rights, governance, and justice

Comparative Public Law: Rights, Governance and Justice is a refined edited academic collection devoted to the comparative study of public law across constitutional systems. It brings together thirty-one scholarly contributions on rights, governance, institutional design, accountability, justice, and public power. The volume examines how constitutional democracies address recurring legal questions:
how power should be distributed, how rights should be protected, how courts should review state action, how criminal justice should protect both victims and accused persons, and how accountability institutions can preserve public trust. With comparative engagement across India, the United States, the United Kingdom, Canada, Brazil, Germany, France, Norway, Denmark, and South Korea, this book offers a strong academic resource for legal scholarship, postgraduate study, classroom discussion, and public law research.

Why This Book Stands Out

A dynamic, comparative, and research-rich academic contribution

The book is designed to be more than a collection of chapters. It is a structured
comparative conversation on constitutional systems, public institutions, rights,
criminal justice, and democratic accountability.

★

Comparative Depth

Places multiple jurisdictions in conversation to reveal shared constitutional concerns and distinct institutional responses.

✦

Current Public Law Issues

Addresses emergency powers, federalism, judicial review, hate speech, sedition, corruption, domestic violence, and economic offences.

◆

Research Utility

Useful for LL.M. students, Ph.D. scholars, law teachers, researchers, practitioners, and institutional libraries.

Global Comparative Reach

Jurisdictions Featured in the Volume

The collection brings together constitutional and public law perspectives from
multiple democratic and institutional traditions.

India
United States
United Kingdom
Canada
Brazil
Germany
France
Norway
Denmark
South Korea

Six powerful streams of public law scholarship

01

Constitutional Structure

Emergency powers, constitutional asymmetry, federalism, sovereignty, unitary and federal government, and parliamentary and presidential systems.

02

Rights and Liberties

Fundamental rights, freedom of expression, hate speech, sedition, domestic violence, individual liberty, and constitutional limits on state power.

03

Judicial Power

Judicial interpretation, judicial review, due process, constitutionalism, basic structure doctrine, and the role of courts in public law.

04

Criminal Justice

Victims’ rights, rights of accused persons, presumption of innocence, juvenile bail, plea bargaining, human rights, and procedural fairness.

05

Accountability Institutions

Lokayukta, ombudsman institutions, whistleblower protection, administrative checks, anti-corruption law, and public integrity.

06

Economic and Regulatory Justice

Corporate criminal liability, economic offences, delegated legislation, welfare administration, financial misconduct, and regulatory governance.

Reading Pathways

Read it chapter-wise, theme-wise, or research-wise

Readers interested in constitutional structure may begin with emergency powers, federalism, asymmetry, sovereignty, separation of powers, judicial review, and delegated legislation.

Readers focused on rights and justice may turn to chapters on victims and accused persons, human rights of accused persons, domestic violence, juvenile bail, freedom of expression, hate speech, sedition, and fundamental rights.

Researchers working on accountability and integrity may focus on Lokayukta, ombudsman institutions, whistleblower protection, administrative checks, anti-corruption law, corporate liability, and economic offences.

Editorial Leadership

Edited by experienced legal academics

The volume reflects the academic guidance of editors associated with CMR School
of Legal Studies, CMR University.

VP

Prof. (Dr.) V.J. Praneshwaran

Director, School of Legal Studies, CMR University

Prof. (Dr.) V.J. Praneshwaran holds LL.M. in Constitutional Law, M.Phil. in Law, and Ph.D. from Bangalore University. With over 23 years of distinguished experience in legal practice, client counselling, teaching, legal literacy, and academic leadership, he brings strong constitutional and human rights expertise to the volume.

SS

Dr. Seema Surendran

Professor, School of Legal Studies, CMR University

Dr. Seema Surendran has over 25 years of teaching experience. Her areas of specialisation include International Law, Environmental Law, Corporate Law, Intellectual Property Law, and Criminal Law. She has held senior academic roles and contributed widely to legal scholarship.

NH

Ms. Nirmala R. Harish

Assistant Professor, CMR School of Legal Studies

Ms. Nirmala R. Harish holds LL.B. and LL.M. specialising in Constitutional Law from CMR University School of Legal Studies. A Gold Medal recipient and UGC-NET qualified academic, her areas of interest include Criminal Law and Constitutional Law.

Complete Chapter Catalogue

Thirty-one scholarly contributions in one authoritative collection

Each chapter is a focused comparative study addressing rights, governance,
institutions, accountability, constitutional doctrine, criminal justice, and public law.

01

National Emergency Implementation and Its Effects: A Study of United States of America and India

Preethi V

Starts at page 1

A comparative study of emergency powers, constitutional safeguards, executive authority, national security, and civil liberty.

02

Constitutional Amendments Affecting Asymmetry: A Critical Study

Paul Johnson J

Starts at page 10

Explores constitutional amendments, asymmetrical federalism, regional identity, autonomy, and national integration.

03

Position of Victims and Accused in the Criminal Justice Systems of the USA and UK: A Comparative Study

Rahul Reddy. J

Starts at page 17

Compares victim rights, accused protections, due process, fair trial guarantees, and criminal justice reforms.

04

Lokayukta as the State Ombudsman in India: A Study with Special Reference to Karnataka and Kerala

Rajpoorani Bharat. T

Starts at page 24

Analyses Lokayukta institutions, corruption control, maladministration, public accountability, and state-level governance.

05

Unitary Form of Government: A Comparative Analysis of India and Brazil

Ravitheja V.K.

Starts at page 36

Studies unitary and federal governance features through a comparative analysis of India and Brazil.

06

A Comparative Analysis of Judicial Interpretation in Adversarial and Inquisitorial Systems

Razan Fatima Dawood

Starts at page 44

Examines judicial interpretation, court reasoning, legal procedure, and adjudicatory models.

07

Separation of Powers in India: A Comparative Constitutional Study

Sana Erum Siddiqui

Starts at page 53

Investigates the separation of powers as a constitutional safeguard against concentration of authority.

08

Whistleblower Protection Laws: A Comparative Analysis of India and the United States

Selvin John

Starts at page 64

Highlights whistleblower protection, public interest disclosure, institutional accountability, and anti-corruption governance.

09

Federalism and Sovereignty: A Comparative Study of India and U S

Shayestha Tabassum

Starts at page 72

Explores federal power distribution, sovereignty, constitutional authority, and centre-state relations.

10

Human Rights Approach to Accused of Crime: A Comparative Study

Syed Suhail K Z

Starts at page 79

Frames accused persons’ rights within human rights principles, constitutional democracy, and criminal process.

11

Judicial Review as Constitutionalism’s Guardian: India’s Basic Structure Doctrine vs. UK’s Parliamentary Sovereignty Limits

Saiethi Pravin Phadte

Starts at page 88

Compares judicial review, constitutionalism, basic structure doctrine, and parliamentary sovereignty.

12

The Ombudsman Institution: A Comparative Study of Norway and Denmark

Sairaab Shafi Shora

Starts at page 101

Studies ombudsman institutions as tools of administrative accountability, citizen protection, and good governance.

13

A Comparative Study of Fundamental Rights in India and the UK

Sakthi Eswar S

Starts at page 113

Compares constitutional protection of fundamental rights in India and the United Kingdom.

14

Separation of Powers and Economic Governance: A Comparative Study of India and the United Kingdom

Sanjana G L

Starts at page 120

Studies the connection between institutional structure, constitutional power, and economic governance.

15

State Responsibility and Domestic Violence: A Comparative Study of India and UK

Sherlin Jacob

Starts at page 131

Examines domestic violence as a public law, human rights, and state responsibility concern.

16

Freedom of Expression in Constitutional Democracies: A Comparative Study of India and the United Kingdom

Shri Sanjay R

Starts at page 141

Analyses free expression, democratic liberty, constitutional restrictions, and comparative speech protections.

17

Checks and Balances on the Administrative Mechanisms in India and the United States: An Analysis

Sithara

Starts at page 147

Explores administrative checks, oversight, accountability, and institutional restraint in India and the United States.

18

Corporate Criminal Liability: A Comparative Study of India and Germany

Sreetesha Roy Chowdhury

Starts at page 159

Compares corporate accountability, financial misconduct, criminal responsibility, and regulatory enforcement.

19

Parliamentary and Presidential Forms of Government: A Comparative Analysis of India and the United States

Suman. M

Starts at page 168

Contrasts parliamentary and presidential systems through executive accountability and constitutional design.

20

Juvenile Bail in India and the United Kingdom: A Comparative Public Law Analysis

Surabhi S

Starts at page 176

Studies juvenile bail through personal liberty, rehabilitation, child justice, and protective criminal jurisprudence.

21

Federalism: A Comparative Study Between India and Canada

Swathi

Starts at page 185

Compares federal power-sharing, constitutional structure, and centre-regional governance in India and Canada.

22

Judicial Review and Due Process Comparative Study of India and USA

Tejaswini D. Naidu

Starts at page 198

Examines judicial review and due process as safeguards against arbitrary exercise of state power.

23

Corruption and Legal Challenges: Lokayukta as the State Ombudsman in Rajasthan

Thelma Letitia Dcunha

Starts at page 208

Studies corruption control and the role of the Lokayukta in Rajasthan’s accountability framework.

24

Plea Bargaining and Its Effect: A Study of India and the USA

Vega Shree S

Starts at page 219

Compares plea bargaining as a tool of negotiated justice, criminal process efficiency, and case resolution.

25

Delegated Legislation as a Tool of Welfare Administration: A Comparative Study of France and India

Vaishnavi R

Starts at page 230

Explores delegated legislation in welfare administration, public governance, and regulatory decision-making.

26

Criminalisation of Economic Offences: A Comparative Public Law Analysis of India and the United States

Maddi Vandana Reddy

Starts at page 238

Studies economic offences, financial misconduct, market regulation, technological change, and public law enforcement.

27

Plea Bargaining as a Part of Criminal Law System: A Comparative Study of India and UK

Varsha Kiran Prabhu

Starts at page 250

Compares plea bargaining in India and the UK as a response to trial delays and criminal case backlog.

28

Freedom of Speech and Hate Speech in India and the USA: A Comparative Analysis

Wasim Abdulla

Starts at page 260

Compares expressive liberty, constitutional free speech protection, and hate speech regulation.

29

Nobody is Guilty Until Proven. Position of Accused in Criminal Justice System in India: A Legal Study

C. Lalhmangaihzuala

Starts at page 268

Studies the presumption of innocence and the legal position of accused persons in Indian criminal justice.

30

Corruption as a White-Collar Crime: A Comparative Study of Anti-Corruption Laws in India and South Korea

Selva Punitha V

Starts at page 278

Compares anti-corruption law, white-collar crime, public integrity, and governance reform.

31

Sedition and Criminal Justice: A Comparative Study of India and United Kingdom

Ziana George

Starts at page 287

Examines sedition, state security, dissent, freedom of expression, and criminal justice.

Key Legal Concepts

A rich glossary of constitutional and public law ideas

The volume engages with key legal ideas used in comparative constitutional law,
administrative law, criminal justice, governance, and accountability studies.

Comparative Public Law
Constitutionalism
Rule of Law
Federalism
Asymmetrical Federalism
Basic Structure Doctrine
Judicial Review
Due Process
Separation of Powers
Checks and Balances
Fundamental Rights
Emergency Powers
Ombudsman
Lokayukta
Whistleblower
Public Integrity
Corporate Criminal Liability
Plea Bargaining
Presumption of Innocence
Domestic Violence
Hate Speech
Sedition

Ideal For

A valuable reference for academic and professional readers

Law Students
LL.M. Researchers
Ph.D. Scholars
Constitutional Law Teachers
Legal Practitioners
Public Policy Analysts
Governance Researchers
University Libraries

Bring This Volume Into Your Academic Library

Acquire a colorful, rigorous, and contemporary collection on rights,
governance, institutions, and justice.

This edited volume is a strong addition for university libraries, postgraduate
classrooms, legal research centres, public law scholars, and readers interested
in comparative constitutional governance.


Contact Publisher

Open DOI Page

]]> https://jpc.in.net/product/comparative-public-law-rights-governance-and-justice/feed/ 0 25559 Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour https://jpc.in.net/product/artificial-intelligence-in-e-commerce-sentiment-analysis-personalization-and-impulse-buying-behaviour/ https://jpc.in.net/product/artificial-intelligence-in-e-commerce-sentiment-analysis-personalization-and-impulse-buying-behaviour/#respond Thu, 16 Apr 2026 16:59:18 +0000 https://jpc.in.net/?post_type=product&p=25552 Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour K. Sindhuri Publisher: Jupiter Publications Consortium Edition: First E-Book Edition Language: English Format: Digital download and online Published Date: 16-04-2026 ISBN: 978-93-86388-66-7 DOI: http://www.doi.org/10.47715/978-93-86388-66-7 Number of Pages: 214 Issuing Authority: Indian ISBN Agency (RRRNA)]]>

Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour is a scholarly edited volume by K. Sindhuri, published by Jupiter Publications Consortium in 2026. This digital academic publication brings together research and analysis on the growing impact of artificial intelligence in e-commerce, with particular emphasis on sentiment analysis, personalization, impulse buying behaviour, consumer trust, privacy, predictive analytics, and intelligent digital business strategy.

Designed as an academic and practical resource, this volume is ideal for students, teachers, researchers, academicians, and professionals interested in the evolving role of artificial intelligence in digital commerce. It examines how AI-driven systems are transforming online marketplaces by enabling more relevant customer experiences, stronger consumer insight, improved decision-making, and more responsive marketing and service models.

The book covers a wide range of contemporary themes, including AI-powered personalization, sentiment analysis, predictive marketing, dynamic pricing, consumer trust, data protection, privacy, ethical AI practices, feedback analytics, and service innovation. It offers a broad perspective on the relationship between technology, commerce, and consumer behaviour in the digital economy.

This volume is valuable for higher education, research, academic libraries, and professionals seeking deeper insight into AI-enabled commerce, digital consumer ecosystems, and the future of intelligent retail transformation.

Editor: K. Sindhuri
Publisher: Jupiter Publications Consortium
Published: 16-04-2026
Format: Digital Download / Online
Language: English
Pages: 214
ISBN: 978-93-86388-66-7
DOI: 10.47715/978-93-86388-66-7

How to Cite

APA 7th:
Sindhuri, K. (Ed.). (2026). Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour. Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-66-7

MLA 9th:
Sindhuri, K., editor. Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour. Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-66-7.

Chicago 17th:
Sindhuri, K., ed. Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour. Chennai: Jupiter Publications Consortium, 2026. https://doi.org/10.47715/978-93-86388-66-7.

Harvard:
Sindhuri, K. (ed.) 2026, Artificial Intelligence in E-Commerce: Sentiment Analysis, Personalization and Impulse Buying Behaviour, Jupiter Publications Consortium, Chennai. Available at: https://doi.org/10.47715/978-93-86388-66-7.

]]> https://jpc.in.net/product/artificial-intelligence-in-e-commerce-sentiment-analysis-personalization-and-impulse-buying-behaviour/feed/ 0 25552 FUNDAMENTALS OF ACCOUNTING AND FINANCIAL ACCOUNTING https://jpc.in.net/product/fundamentals-of-accounting-and-financial-accounting/ https://jpc.in.net/product/fundamentals-of-accounting-and-financial-accounting/#respond Thu, 26 Mar 2026 12:25:26 +0000 https://jpc.in.net/?post_type=product&p=25549 Fundamentals of Accounting and Financial Accounting
Subtitle: Indian Fundamentals of Accounting & Financial Accounting
Authors: Dr. Sangeetha E Nikkam, Ms. Vyshnavi A, Mr. Mithun Kumar S
Publisher: Jupiter Publications Consortium
Edition: First Edition
Publication Date: 18 March 2026
Language: English
ISBN: 978-93-86388-83-4
DOI: https://www.doi.org/10.47715/978-93-86388-83-4
Format: Book
Price: INR 550/-
Printed and Bound In: India]]> Fundamentals of Accounting and Financial Accounting

Build strong accounting foundations with a structured, exam-oriented, and concept-driven text designed for modern learners.

Fundamentals of Accounting and Financial Accounting is a comprehensive academic text that helps readers move from mechanical bookkeeping to meaningful financial understanding. Designed as a progressive learning resource, the book covers foundational accounting concepts, corporate financial statements, financial analysis, cost accounting, managerial applications, and emerging technology contexts such as accounting packages and cloud accounting. It is written to support both conceptual clarity and examination readiness in the Indian academic context.

Book Details

Title Fundamentals of Accounting and Financial Accounting
Subtitle Indian Fundamentals of Accounting & Financial Accounting
Authors Dr. Sangeetha E Nikkam, Ms. Vyshnavi A, Mr. Mithun Kumar S
Publisher Jupiter Publications Consortium
Edition First Edition
Publication Date 18 March 2026
Language English
ISBN 978-93-86388-83-4
DOI www.https:/www/doi.org/10.47715/978-93-86388-83-4
Price INR 550/-
Printed & Bound In India

About the Book

Accounting is often introduced as a subject of rules, formats, and procedures. This book takes a broader and more meaningful approach by presenting accounting as the discipline through which business events are identified, measured, recorded, classified, summarized, interpreted, and communicated for decision-making.

The book begins with the elementary foundations of accounting, including meaning, scope, process, terminology, concepts, fraud, and ethics. It then moves into the preparation and understanding of corporate financial statements such as the Statement of Profit and Loss, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement, and Notes to Accounts.

It further develops the analytical side of accounting through financial statement analysis, quality of earnings, ratio analysis, DuPont analysis, distress screening models, and cash-flow-based interpretation. The later chapters extend into cost concepts, cost sheets, activity-based costing, cost management techniques, marginal costing, CVP analysis, short-term decisions, budgetary control, and the growing technology orientation of accounting packages and cloud accounting.

A major strength of the book is its effort to connect accounting procedure with accounting meaning. Rather than treating statements, ratios, or cost figures as isolated computations, the text explains their logic, relevance, and managerial significance. It is also written with examination utility in mind without sacrificing conceptual depth.

Key Features

  • Strong foundation in accounting principles, terminology, process, and ethics
  • Progressive coverage of corporate financial statements and reporting
  • Integrated treatment of financial statement analysis, ratio analysis, and interpretation
  • Practical coverage of cost accounting and managerial accounting tools
  • Exam-friendly structure with worked illustrations, summaries, review questions, and graded practice
  • Indian academic orientation with analytical relevance
  • Coverage of accounting packages and cloud accounting for modern learners

Who This Book Is For

  • University students
  • Examination candidates
  • Teachers and instructors
  • Independent learners
  • Readers seeking a systematic understanding of accounting and managerial analysis

Topics Covered

  • Introduction to Accounting
  • Forms of Business Organisations and Accounting Implications
  • Framework and Process of Accounting
  • Basic Accounting Terminology and Concepts
  • Fraud, Errors and Ethics in Accounting
  • Overview of Corporate Financial Statements
  • Statement of Changes in Equity
  • Cash Flow Statement
  • Notes to Accounts and Annual Report Reading
  • Accounting Concepts, Conventions and GAAP Orientation
  • Financial Statement Analysis and Interpretation
  • Cost Accounting and Cost Management
  • Marginal Costing and CVP Analysis
  • Budgetary Control
  • Accounting Packages
  • Cloud Accounting

Authors

Dr. Sangeetha E. Nikkam

Founder & Managing Director, SKILLSPRINT SOLUTIONS PRIVATE LIMITED. A finance, governance, and social development professional with over 15 years of experience across consulting, development, governance, and academia.

Ms. Vyshnavi A

Assistant Professor, JAIN Deemed-to-be University – Center for Management Studies. She is pursuing a PhD in Finance and brings 11 years of teaching experience along with strong academic and professional grounding in finance and accounting.

Mr. Mithun Kumar S

Assistant Professor & Program Coordinator, JAIN Deemed-to-be University – Center for Management Studies. He specializes in finance and accountancy, with interests in startup finance, microfinance, and MSME talent development.

Publisher Information

Jupiter Publications Consortium
22/102, Second Street, Venkatesa Nagar, Virugambakkam, Chennai 600 092, India
Phone: +91 97909 11374
Email: director@jpc.in.net

]]> https://jpc.in.net/product/fundamentals-of-accounting-and-financial-accounting/feed/ 0 25549 BUSINESS ANALYTICS https://jpc.in.net/product/business_analytics/ https://jpc.in.net/product/business_analytics/#respond Tue, 10 Mar 2026 07:01:08 +0000 https://jpc.in.net/?post_type=product&p=25537 BUSINESS ANALYTICS Author: Dr. R. Sakthivel Publisher: Jupiter Publications Consortium, Chennai, India Edition: First Edition Year of Publication: 23 February 2026 ISBN: 978-93-86388-99-5 DOI: https://www.doi.org/10.47715/978-93-86388-99-5]]> Book Overview

Business Analytics: A Managerial and Applied Approach presents analytics as a decision discipline for managers, MBA learners, and working professionals. The book develops a practical framework for converting data into measurable business value through problem framing, data foundations, visualization, statistical thinking, predictive modeling, forecasting, optimization, experimentation, and responsible implementation. It is structured to support both end-to-end learning and practical managerial use in areas such as customer analytics, operations, finance, and risk.

Abstract

Business Analytics equips managers, MBA learners, and working professionals with a decision-first framework for converting data into measurable business value. Rather than presenting analytics as a purely technical discipline, this book integrates strategy, execution, and quantitative reasoning to help readers frame problems, select appropriate methods, interpret results responsibly, and communicate insights that drive action. It begins with a managerial overview of analytics, including its scope, organizational value, decision contexts, and common failure modes, and then establishes the foundations required for trustworthy analysis, such as data sources, structures, quality, preparation, sampling, governance, privacy, and responsible use. The text develops competency across the analytics spectrum through descriptive analytics, KPI design, exploratory analysis, dashboard principles, segmentation, and executive storytelling. It introduces probability, uncertainty, confidence intervals, and hypothesis testing in a managerial and interpretive way, helping readers understand evidence, quantify risk, and avoid common errors in interpretation. Predictive modeling chapters explain workflow, feature reasoning, validation, and evaluation, covering regression, logistic regression, and tree-based methods with business-linked metrics such as lift, calibration, AUC, and cost-sensitive measures. Forecasting and time series are connected to planning decisions in demand, inventory, and workforce. Prescriptive analytics extends insights into action through optimization, simulation, and scenario planning. The book also addresses experimentation, causal inference, customer and revenue analytics, operations and supply chain analytics, financial and risk analytics, and concludes with an implementation playbook covering responsible AI, governance, MLOps, change management, ROI, and OKRs for sustainable organizational impact.

Keywords

business analytics, decision-making, data foundations, descriptive analytics, data visualization, statistical thinking, predictive modeling, time series forecasting, optimization, experimentation, causal inference, responsible AI, analytics governance, MLOps, ROI, OKRs

What This Book Helps Readers Do

  • Frame business challenges as analytics problems with clear objectives, constraints, stakeholders, and success measures
  • Understand descriptive, diagnostic, predictive, and prescriptive analytics and when each is appropriate
  • Build strong foundations in data definitions, data quality, preparation, governance, privacy, and ethical use
  • Communicate insights through dashboards, visualization, and decision narratives
  • Interpret uncertainty using probability and statistical thinking
  • Evaluate predictive models using business-relevant measures such as lift, calibration, AUC, cost, and risk
  • Move from prediction to action using optimization, simulation, and scenario planning
  • Design and interpret experiments and causal approaches credibly and safely
  • Apply analytics across marketing and revenue, operations and supply chain, finance and risk
  • Understand implementation realities including operating models, tool choices, governance, MLOps, adoption, ROI, and OKRs

Intended Audience

This book is designed for managers, MBA students, and working professionals who want a practical, decision-first understanding of analytics. It is also useful to faculty, trainers, and organizational leaders seeking a structured framework for evidence-based decision-making and analytics capability building.

Table of Contents

Front Matter

  • Foreword
  • Acknowledgements
  • Abstract
  • Preface
  • How to Use This Book
  • About the Author
  • Note to Readers

Chapter 1. Business Analytics: Managerial Overview

  • What is Business Analytics? Scope and Value
  • Analytics in the MBA Context: Decisions, Strategy, and Execution
  • Types of Analytics: Descriptive, Diagnostic, Predictive, Prescriptive
  • Analytics Lifecycle: Problem Framing to Deployment
  • Analytic Thinking: Hypotheses, Causality, and Trade-offs
  • Common Pitfalls: Biases, Misinterpretation, and Overfitting
  • Managerial Toolkit: Questions to ask before approving an analytics initiative
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Fixing On-Time Delivery at MetroFoods

Chapter 2. Data Foundations for Analytics

  • Business Data Sources: ERP, CRM, Web, Social, IoT
  • Data Types and Structures: Tables, Time Series, Text, Clickstream
  • Data Quality: Completeness, Accuracy, Consistency, Timeliness
  • Data Preparation: Cleaning, Transformation, Feature Creation
  • Sampling and Data Collection in Business Settings
  • Data Governance: Ownership, Privacy, and Compliance

Chapter 3. Descriptive Analytics and Visualization

  • KPIs, Dashboards, and Performance Management
  • Exploratory Data Analysis (EDA) for Business
  • Data Visualization Principles for Managers
  • Segmentation Basics: Cohorts, RFM, and Clustering Intuition
  • Storytelling with Data: Narratives and Executive Communication
  • Common Visualization Mistakes and How to Avoid Them
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: The Mystery of Rising Stock-outs
  • Practical Exercises

Chapter 4. Probability, Uncertainty, and Statistical Thinking

  • Uncertainty in Business Decisions
  • Probability Concepts for Managers
  • Distributions Common in Business Data
  • Sampling Distributions and the Central Limit Theorem
  • Confidence Intervals and Practical Interpretation
  • Hypothesis Testing: p-values, Errors, and Power
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Credit Growth vs. Risk at Zenith Bank

Chapter 5. Predictive Modeling for Business

  • Predictive Problem Types: Classification vs. Regression
  • Model Building Workflow: Train/Test, Validation, Cross-Validation
  • Linear Regression for Forecasting and Drivers
  • Logistic Regression for Propensity and Risk
  • Decision Trees and Ensemble Models: Random Forests, Boosting (Conceptual)
  • Model Evaluation: Accuracy, AUC, RMSE, Lift, Calibration
  • Managerial Toolkit: A Predictive Model “Model Card” Template
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Retention Targeting at MetroFoods

Chapter 6. Business Forecasting and Time Series Analytics

  • Forecasting Use Cases: Demand, Sales, Inventory, Workforce
  • Time Series Components: Trend, Seasonality, Cycles
  • Baseline Methods: Moving Average, Exponential Smoothing
  • ARIMA Concepts and When to Use It
  • Forecast Accuracy Metrics and Bias
  • S&OP and Forecasting in Operations
  • Managerial Toolkit: Selecting a Forecasting Approach
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Planning Fresh Produce for a Festival Week

Chapter 7. Prescriptive Analytics and Optimization

  • From Prediction to Action: Decision Models
  • Optimization Basics: Objective, Constraints, Feasibility
  • Linear Programming for Allocation and Planning
  • Integer Programming for Scheduling and Network Design
  • Simulation and What-If Analysis
  • Decision Under Uncertainty: Robust and Scenario Planning
  • Managerial Toolkit: How to Build a Prescriptive Model
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Designing a Peak-Hour Service Plan

Chapter 8. Experimentation, A/B Testing, and Causal Inference

  • Why Causality Matters in Business
  • Designing Experiments: Randomization and Control
  • A/B Testing Metrics: Conversion, Retention, Revenue
  • Sample Size, Power, and MDE (Managerial Intuition)
  • Quasi-Experiments: Difference-in-Differences, Matching (Conceptual)
  • Common Experiment Traps: Novelty, Interference, P-hacking
  • Managerial Toolkit: Experiment Design Checklist
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Coupon ROI at MetroFoods

Chapter 9. Customer, Marketing, and Revenue Analytics

  • Customer Analytics Frameworks: Funnel, Journey, LTV
  • Churn Analytics and Retention Strategy
  • Pricing Analytics: Elasticity, Promotions, and Price Tests
  • Marketing Mix and Attribution (Conceptual)
  • Recommendation and Personalization (Managerial View)
  • Revenue Management and Capacity Constraints
  • Managerial Toolkit: Customer Analytics Operating Dashboard
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Profitable Growth Plan for MetroFoods

Chapter 10. Operations and Supply Chain Analytics

  • Inventory Analytics: EOQ, Safety Stock, Service Levels
  • Process Analytics: Bottlenecks, Cycle Time, Variability
  • Quality Analytics: Control Charts and Six Sigma Link
  • Logistics and Routing Analytics (Managerial View)
  • Workforce and Capacity Planning
  • Risk and Resilience in Supply Chains
  • Managerial Toolkit: Operations Analytics Playbook
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Reducing Stock-outs Without Increasing Waste

Chapter 11. Financial and Risk Analytics

  • Analytics for Financial Performance and Value Drivers
  • Credit Risk, Fraud, and Anomaly Detection (Conceptual)
  • Portfolio Concepts for Managers
  • Scenario Analysis and Stress Testing
  • KPIs for Finance: Cash Conversion, Margins, ROIC
  • Model Risk Management and Controls
  • Managerial Toolkit: Finance Analytics Governance Pack
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Mini Case: Balancing Growth and Risk at Zenith Bank

Chapter 12. Analytics Strategy, Ethics, and Implementation

  • Building an Analytics Operating Model
  • Make vs. Buy: Tools, Platforms, and Vendor Evaluation
  • MLOps and Model Lifecycle Management (MBA-Level Overview)
  • Ethics, Fairness, and Responsible AI
  • Change Management: Adoption, Incentives, and Culture
  • Measuring Impact: ROI, OKRs, and Governance
  • Managerial Toolkit: Analytics Strategy Blueprint (One Page)
  • Chapter Summary
  • Key Terms
  • Review Questions (MBA level)
  • Capstone Case: Scaling Analytics at MetroFoods
  • Decision Canvas (Template)
  • Model Card (Managerial Template)
  • Abbreviations and Notation
  • Recommended Readings and Practical Resources
  • Toolkit and Case Index
  • Colophon
  • Index
  • Glossary
  • References

About the Author

Dr. R. Sakthivel (M.Tech–IT, MBA, M.Sc (Mathematics), PhD) is a senior management academic and Academic Administrator with over 30 years of progressive experience in higher education, spanning teaching, institutional leadership, accreditation support, and research. He is currently serving as Professor, Department of Management Studies, Chikkanna Government Arts College, Tiruppur, where he has been in service since 01 December 2021, steering academic planning, delivery, mentoring, and departmental governance. He previously served as Regional Officer, South Western Regional Office (SWRO), AICTE, from 01 December 2018 to 30 November 2021. Prior to that, he was Head of the Department (Management Studies), Government Arts College, Coimbatore, from 01 March 2011 to 30 November. Earlier in his career, he served as Director – Management Studies, Karpagam Institute of Technology, Coimbatore (01 October 2007 – 28 February 2011), leading end-to-end academic and administrative functions including national and international conference organization, accreditation and compliance reporting, curriculum development, admissions, examinations, industrial engagement, student counselling, project supervision, hostel and discipline administration, and placement facilitation. He began his academic career as Professor (MBA), St. Peter’s Engineering College, Chennai (01 September 1994 – 30 April 2007), teaching core domains such as Marketing Management, Marketing Research, and Entrepreneurship Development, while contributing to institutional accreditation documentation and university/AICTE compliance requirements.

Research and Academic Contributions

His doctoral research in Service Marketing (University of Madras, 2002–2006) anchors a sustained research trajectory across healthcare reforms and private health insurance, customer relationship management in insurance services, telecom consumer behaviour, leadership training, and organisational behaviour themes. His work has been disseminated through journal publications and peer academic forums. Dr. Sakthivel has also contributed extensively to academic quality assurance and governance. He has served as an examiner for the University of Madras, Anna University, and Bharathiar University; as an Anna University representative to affiliated institutions; and as a question-paper setter for multiple universities and autonomous colleges. These roles have strengthened evaluation standards, assessment integrity, and governance frameworks in management education. Committed to advancing management education through academic leadership, research, and institutional excellence.

Recommended Citation

Sakthivel, R. Business Analytics: A Managerial and Applied Approach. Chennai, India: Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-99-5.

Citation Formats with DOI

APA 7

Sakthivel, R. (2026). Business analytics: A managerial and applied approach. Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-99-5

MLA 9

Sakthivel, R. Business Analytics: A Managerial and Applied Approach. Jupiter Publications Consortium, 2026. https://doi.org/10.47715/978-93-86388-99-5

Chicago 17

Sakthivel, R. Business Analytics: A Managerial and Applied Approach. Chennai, India: Jupiter Publications Consortium, 2026. https://doi.org/10.47715/978-93-86388-99-5

Harvard

Sakthivel, R. 2026, Business Analytics: A Managerial and Applied Approach, Jupiter Publications Consortium, Chennai, viewed via DOI: https://doi.org/10.47715/978-93-86388-99-5

IEEE

R.Sakthivel, Business Analytics: A Managerial and Applied Approach. Chennai, India: Jupiter Publications Consortium, 2026, doi: 10.47715/978-93-86388-99-5.

 

]]> https://jpc.in.net/product/business_analytics/feed/ 0 25537 Fundamentals of Cyber Security https://jpc.in.net/product/fundamentals_of_cyber_security/ https://jpc.in.net/product/fundamentals_of_cyber_security/#respond Tue, 10 Mar 2026 04:54:32 +0000 https://jpc.in.net/?post_type=product&p=25532 Book Details

Title: Fundamentals of Cyber Security
Authors: Dr. V. N. Rajavarman; Dr. T. Kumanan; Mr. S. Karthick; Dr. G. Senthilvelan
Publisher: Jupiter Publications Consortium
First Published: February 2026
Edition: First Edition
ISBN: 978-93-86388-76-6
DOI: www.doi.org/10.47715/978-93-86388-76-6
MRP: INR 450/-
Printing and Binding: Printed in India
Cover and Layout: Jupiter Publications Consortium
Typesetting by: Jupiter Publications Consortium

Publisher Address:
Jupiter Publications Consortium
22/102, Second Street, Venkatesa Nagar,
Virugambakkam, Chennai 600 092,
Tamil Nadu, India.

]]> Fundamentals of Cyber Security

Build Practical Cybersecurity Thinking for the Modern Digital World

Fundamentals of Cyber Security is a structured, academic, and application-oriented book that introduces cybersecurity as a discipline of protecting digital assets, managing risk, and applying responsible security practice. Rather than presenting cybersecurity as a collection of isolated technical attacks, the book explains it as a systematic field built on concepts, controls, verification, monitoring, and ethical decision-making.

Authored by Dr. V. N. Rajavarman, Dr. T. Kumanan, Mr. S. Karthick, and Dr. G. Senthilvelan, this book is published by Jupiter Publications Consortium, Chennai, India. It is released as the First Edition, February 2026, with ISBN 978-93-86388-76-6, DOI www.doi.org/10.47715/978-93-86388-76-6, and MRP INR 450/-.

About the Book

In today’s interconnected world, cybersecurity has become an essential foundation for education, business, governance, communication, and digital infrastructure. Fundamentals of Cyber Security is designed to help learners understand the principles, practices, and structures that support modern cyber defense. The book presents cybersecurity as a field concerned not only with threats and attacks, but also with asset protection, risk assessment, policy, architecture, monitoring, and incident response.

The book follows a practical academic progression. It begins with foundational terminology and core principles, then moves into threat landscapes, security models, governance, endpoint and operating system security, authentication, malware, network defense, cloud and container security, cryptography, application security, data protection, testing, monitoring, and incident response. This makes it a strong introductory text for learners who need both conceptual clarity and broad technical coverage.

Abstract

Fundamentals of Cyber Security introduces cybersecurity as a structured discipline centered on protecting assets and managing risk. The book develops the learner’s understanding from foundational terminology and security goals to threat landscapes, defensive controls, endpoint protection, identity and access management, malware, virtualization, cloud and container basics, network security, cryptography, web and application security, data protection, security testing, reporting, monitoring, and incident response. Emphasizing conceptual clarity, ethical practice, and defensible control selection, the book provides a comprehensive academic foundation for students, instructors, self-learners, and emerging cybersecurity professionals.

Keywords

Cyber security, asset protection, threat landscape, vulnerability, risk management, CIA triad, security controls, governance, endpoint security, authentication, access control, malware, cloud security, container security, network defense, cryptography, web security, application security, data protection, security testing, monitoring, SIEM, SOC, incident response, continuity planning

Why This Book Matters

Cybersecurity failures today can lead to operational disruption, financial loss, privacy breaches, reputational damage, regulatory issues, and even public safety concerns. This book helps learners move beyond memorizing terms and instead develop the ability to think systematically about what must be protected, why it matters, how it can be attacked, and which controls can reduce risk.

The book emphasizes:

  • foundational security thinking
  • layered defense strategies
  • ethical and authorized practice
  • governance and compliance awareness
  • technical and conceptual integration
  • monitoring and incident readiness
  • continuity and recovery planning

Who this book is for

This book is especially suitable for:

  • B.Tech, M.Tech, and MCA students
  • faculty and academic instructors
  • beginners in cybersecurity
  • self-learners building foundational knowledge
  • entry-level professionals seeking a structured introduction
  • learners interested in security operations, governance, or defensive practice

It assumes a basic background in computing, such as familiarity with operating systems, programming, or networking fundamentals, but does not require prior cybersecurity specialization.

What Readers Will Learn

The book offers structured exposure to major domains of cybersecurity through a comprehensive academic approach.

Cyber Security Foundations and Overview

Readers are introduced to the meaning, scope, and importance of cybersecurity. The book explains the language of assets, threats, vulnerabilities, risks, and controls, along with the CIA triad and the major domains of cybersecurity.

Threat Landscape and Attack Lifecycle

The text discusses threat actors, motivations, attack surfaces, stages of attack, kill chain concepts, and modern threat frameworks. It helps learners understand how attacks develop and how defenders interpret indicators and behavior.

Security Principles and Models

The book explains important principles such as least privilege, defense in depth, secure defaults, trust boundaries, and conceptual security models. These ideas form the basis of secure design and security architecture.

Risk Management and Governance Basics

Readers learn about likelihood, impact, risk assessment, policy hierarchy, awareness, compliance, and ethics. This section establishes cybersecurity as both a technical and governance discipline.

Operating System and Endpoint Security

The book covers user accounts, groups, permissions, secure configurations, hardening, patching, endpoint protection, and backup readiness. These topics help learners understand how operating systems and devices are secured.

Authentication and Access Control

This section explains authentication versus authorization, password security, multi-factor authentication, sessions, tokens, single sign-on, privilege escalation concepts, and identity and access management fundamentals.

Malware and System Exploitation Basics

The text introduces malware families, infection vectors, persistence, evasion, exploit concepts, payloads, ransomware, and safe handling practices. It helps learners understand the defensive perspective on malicious software.

Virtualization, Containers, and Cloud Security Basics

Readers are introduced to virtual machines, containers, shared responsibility, container registry risks, identity, and secrets in cloud environments. This section connects cybersecurity to modern infrastructure.

Network Security Fundamentals

The book explains firewalls, NAT, proxies, segmentation, DMZ, VPN, IDS, IPS, and layered network protection concepts that are central to modern enterprise defense.

Network Attacks and Defenses

This section covers spoofing, man-in-the-middle attacks, denial-of-service concepts, wireless security issues, and common defensive responses to network-based threats.

Cryptography Essentials for Cyber Security

The book introduces symmetric and asymmetric encryption, hashing, digital signatures, certificates, PKI, TLS, HTTPS, and key management concerns. This gives readers a practical foundation in cryptographic trust.

Web and Application Security Fundamentals

Readers learn about web architecture, authentication weaknesses, SQL injection concepts, cross-site scripting, CSRF, insecure dependencies, and secure coding practices.

Data and Database Security

The text addresses classification, access control, encryption, DLP, privacy, and protection of structured and unstructured data in organizational systems.

Security Testing and Reporting Basics

This section explains scanning, assessment, penetration testing boundaries, threat modeling, validation, severity rating, and professional reporting practices.

Logging, Monitoring, and SOC Basics

The book introduces the role of logs, common log sources, event correlation, SIEM concepts, triage, false positives, and the basic workflow of security operations.

Incident Response and Continuity

The final sections discuss incident phases, containment, evidence handling, recovery, lessons learned, continuity planning, resilience, and communication during security events.

Key Strengths of the Book

Comprehensive Coverage

The book spans foundational concepts, technical defense areas, monitoring, testing, and response, making it a complete introductory cybersecurity textbook.

Academic Structure

Its chapter-by-chapter progression supports classroom teaching, self-study, and curriculum-based learning.

Practical Security Reasoning

The book repeatedly encourages learners to connect assets, threats, vulnerabilities, controls, and verification, which reflects real-world defensive thinking.

Responsible and Ethical Framing

It emphasizes that testing, scanning, credential analysis, and other security activities must be performed only with authorization, within ethical and professional boundaries.

Readiness for Modern Cybersecurity

By including cloud, containers, IAM, SOC concepts, and incident response, the book reflects the broader realities of present-day cybersecurity practice.

Learning Experience

The book is designed to support multiple learning paths. It works well as a university textbook, a guided self-learning resource, and a foundational reference for learners preparing for early-stage cybersecurity roles. Its structure encourages readers to move from definitions and models to examples, and from examples to control selection and validation.

This teaching approach helps students build analytical discipline rather than simply memorizing terminology. It supports the development of cybersecurity thinking that can be applied in academic, technical, and organizational settings.

Authors

  • Dr. V. N. Rajavarman
  • Dr. T. Kumanan
  • Mr. S. Karthick
  • Dr. G. Senthilvelan

Book Details

Title: Fundamentals of Cyber Security
Authors: Dr. V. N. Rajavarman, Dr. T. Kumanan, Mr. S. Karthick, Dr. G. Senthilvelan
Publisher: Jupiter Publications Consortium
Edition: First Edition
Published: February 2026
ISBN: 978-93-86388-76-6
DOI: www.doi.org/10.47715/978-93-86388-76-6
MRP: INR 450/-
Printed in: India

Publisher Address

Jupiter Publications Consortium
22/102, Second Street, Venkatesa Nagar,
Virugambakkam, Chennai 600 092,
Tamil Nadu, India

Remarks

Whether used in the classroom, for self-study, or as a foundational guide for emerging professionals, Fundamentals of Cyber Security offers a comprehensive and disciplined pathway into cybersecurity. By connecting principles, threats, controls, governance, monitoring, and response, the book helps readers understand not only what cybersecurity is, but how it is reasoned, applied, and practiced in the modern digital world.

How to cite:

Rajavarman, V. N., Kumanan, T., Karthick, S., & Senthilvelan, G. (2026). Fundamentals of Cyber Security (1st ed.). Jupiter Publications Consortium. DOI: 10.47715/978-93-86388-76-6

APA 7th

Rajavarman, V. N., Kumanan, T., Karthick, S., & Senthilvelan, G. (2026). Fundamentals of Cyber Security (1st ed.). Jupiter Publications Consortium. DOI: 10.47715/978-93-86388-76-6

MLA 9th

Rajavarman, V. N., et al. Fundamentals of Cyber Security. 1st ed., Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-76-6.

Chicago Notes and Bibliography

Rajavarman, V. N., T. Kumanan, S. Karthick, and G. Senthilvelan. Fundamentals of Cyber Security. 1st ed. Chennai: Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-76-6.

Chicago Author-Date

Rajavarman, V. N., T. Kumanan, S. Karthick, and G. Senthilvelan. 2026. Fundamentals of Cyber Security. 1st ed. Chennai: Jupiter Publications Consortium. DOI: 10.47715/978-93-86388-76-6.

Harvard

Rajavarman, V.N., Kumanan, T., Karthick, S. and Senthilvelan, G., 2026. Fundamentals of Cyber Security. 1st ed. Chennai: Jupiter Publications Consortium. DOI: 10.47715/978-93-86388-76-6.

IEEE

V. N. Rajavarman, T. Kumanan, S. Karthick, and G. Senthilvelan, Fundamentals of Cyber Security, 1st ed. Chennai, India: Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-76-6.

Vancouver

Rajavarman VN, Kumanan T, Karthick S, Senthilvelan G. Fundamentals of Cyber Security. 1st ed. Chennai: Jupiter Publications Consortium; 2026. DOI: 10.47715/978-93-86388-76-6.

]]> https://jpc.in.net/product/fundamentals_of_cyber_security/feed/ 0 25532 Elevate Your Teaching Competence! Discover 1111 PPTs for Success https://jpc.in.net/product/elevate-your-teaching-competence-discover-1111-ppts-for-success/ https://jpc.in.net/product/elevate-your-teaching-competence-discover-1111-ppts-for-success/#respond Sat, 24 Jan 2026 04:30:56 +0000 https://jpc.in.net/?post_type=product&p=25505 Title: Elevate Your Teaching Competence! Discover 1111 PPTs for Success
Author: Dr N Asokan
Publisher Name: Jupiter Publications Consortium
Imprint: Jupiter Publications Consortium
Publication Date: 25.01.2026
Edition: First Edition, 2026
Language: English
Format: Single-component retail product (Digital download and online)
ISBN: 978-93-86388-64-3
DOI: https://www.doi.org/10.47715/978-93-86388-64-3]]> Abstract

Elevate Your Teaching Competence! Discover 1111 PPTs for Success is a digital, presentation-driven professional resource designed to strengthen teaching competence and enhance instructional effectiveness across school and higher-education contexts. Built to support outcome-focused teaching, the book offers an extensive set of ready-to-use PPT resources that help educators plan, deliver, and assess learning with greater clarity and confidence. The content emphasizes alignment among learning outcomes, instructional strategies, and assessment practices, enabling teachers and trainers to move from content coverage to demonstrable learner achievement. In addition to classroom-facing support, the resource is well-suited for faculty development, teacher orientation, academic leadership programs, and institutional quality initiatives that require structured, repeatable training materials. By combining practical presentation formats with educator-development themes—including learning outcomes, Bloom’s Taxonomy, educational leadership, performance excellence, and continuous improvement—this collection functions as a scalable toolkit for professional learning. It is intended to help educators build consistent teaching practices, strengthen academic delivery, and contribute to measurable improvements in learner performance and institutional teaching quality.

Keywords:

teaching competence, teacher development, faculty development, professional development, outcome-based education, learning outcomes, Bloom’s taxonomy, pedagogy, instructional design, lesson planning, teaching strategies, assessment alignment, formative assessment, summative assessment, curriculum design, syllabus design, question paper design, classroom facilitation, teacher orientation, educational leadership, performance excellence, continuous improvement, academic quality assurance, IQAC, higher education, school education, digital learning resources, PPT-based training, presentation toolkit

Overview

Elevate Your Teaching Competence! Discover 1111 PPTs for Success is a presentation-driven professional resource designed to help educators strengthen teaching competence and deliver more effective learning experiences. The book supports outcome-focused teaching by helping instructors plan, teach, and assess with clarity—so learning is not only delivered, but demonstrably achieved. This digital title is particularly relevant for institutions and educators working toward measurable learning outcomes, improved classroom practice, and continuous academic quality enhancement.

What This Book Helps You Achieve

  1. Teaching clarity: Strengthen lesson planning and delivery with explicit outcomes and structured presentation support.
  2. Outcome-focused instruction: Align teaching and learning practices with what learners should be able to demonstrate.
  3. Assessment alignment: Improve coherence between learning outcomes, instruction, and evaluation.
  4. Professional confidence: Use ready-to-deliver PPT resources as a scaffold for training sessions, faculty development, and classroom facilitation.
  5. Continuous improvement: Encourage reflective practice and systematic enhancement in teaching performance.

Who This Book is For

  1. School teachers and higher-education faculty seeking stronger teaching competence and delivery confidence
  2. Academic leaders, trainers, and faculty development coordinators
  3. IQAC/quality teams and institutions strengthening outcome-based teaching-learning-assessment practices
  4. Educators building capacity in educational leadership, performance excellence, and structured pedagogy

What You Receive (Digital Product)

  1. Single-component digital product available as digital download and online access
  2. A structured set of 1111 PPT-based teaching and training resources to support instructional delivery and professional development

Featured PPT Themes (Sample List)

The PPT resources cover a wide range of educator-development and instructional themes, including:

  1. Mission, Vision, and Core Values through practical exercises
  2. Personal mastery and competence development
  3. Factors affecting quality education
  4. Bloom’s Taxonomy and learning outcomes
  5. Educational leadership: traits, roadmaps, and growth pathways
  6. Structured syllabus design and structured question paper concepts
  7. New teacher orientation and implementation-oriented teaching practices
  8. Performance excellence and continuous improvement in education

(These themes are indicative; the full collection extends across a broad set of educator-development and delivery requirements.)

How to Use This Book Effectively

  1. Select PPTs aligned to your immediate requirement (classroom delivery, faculty training, orientation, leadership development, etc.).
  2. Adapt delivery notes and structure to your learner group and institutional context.
  3. Use the PPT sequence to reinforce outcomes → instruction → assessment alignment.
  4. Reuse as a training asset for continuous professional development programs.

Book Details

Title: Elevate Your Teaching Competence! Discover 1111 PPTs for Success
Author: Dr N Asokan
Publisher Name: Jupiter Publications Consortium
Imprint: Jupiter Publications Consortium
Publication Date: 25.01.2026
Edition: First Edition, 2026
Language: English
Format: Single-component retail product (Digital download and online)
ISBN: 978-93-86388-64-3
DOI: 10.47715/978-93-86388-64-3

About the Author

Dr. N. Asokan is a Non-Obvious Thinker, Learning Leader, Certified Accreditor (APACC), mentor, keynote speaker, and author of four books, dedicated to strengthening teaching competence and educational leadership. Over a 30-year career in educational leadership, he has supported the development of high-performing institutions through policy formulation, strategic execution, and governance-driven academic transformation.

Dr. Asokan’s leadership experience includes roles as Director, Dean, and Principal in leading educational institutions in Tamil Nadu, India. He is known for building strong operating systems that connect institutional vision with classroom-level practice—improving clarity of outcomes, strengthening teaching-learning-assessment alignment, and embedding continuous improvement across departments. His strengths include defining policy direction, facilitating senior-level operations, executing strategic initiatives, and leading diverse teams across functions and cultures.

In addition to institutional leadership, Dr. Asokan is widely engaged in educator capacity building. He has conducted numerous speaking and training sessions that have benefited 34,000+ participants, and he has mentored and guided many educators and leaders to achieve professional success and measurable impact.

He currently serves as Dean (Multidisciplinary – Administration) at Sona Medical College of Naturopathy and Yoga, Salem (2024–present). Previously, he served at SRM Institute of Science and Technology, Chennai as HOD & Professor (Physics) (2023–2024) and as Vice Principal (Academic – Administration) (2021–2022).

Academically, he earned a Ph.D. (Interdisciplinary) from the University of Madras (2004–2007) and an M.E. in Metallurgy / Material Science from the National Institute of Technology Tiruchirappalli (1990–1991). He is a Life Member of ISTE (since 1998) and has served as a Certified Accreditor with the Asia Pacific Accreditation and Certification Commission (APACC) since 2017.

His scholarly and professional work spans books, book chapters, edited volumes, and research publications, reflecting a sustained commitment to educational excellence, leadership development, and impactful learning.

Highlights

  • 30 years of educational leadership and institutional development

  • Certified Accreditor (APACC) | Life Member, ISTE

  • Former Director, Dean, and Principal (Tamil Nadu, India)

  • 34,000+ beneficiaries through speaking and training sessions

  • Mentor to educators and leaders for career success

  • Current: Dean (Multidisciplinary – Administration), Sona Medical College of Naturopathy and Yoga (2024–present)

  • Former: Vice Principal (Academic – Administration), SRM IST (2021–2022); HOD & Professor (Physics), SRM IST (2023–2024)

  • Author of four books; contributor to books/chapters and research publications

Licensing and Use (Digital Product)

This digital publication is licensed for the purchaser’s personal use only. Redistribution, resale, lending, sharing, uploading to public platforms, or systematic distribution of any portion of this content—including presentation files and associated materials—is strictly prohibited.

For permissions, rights, or licensing inquiries, contact:
Jupiter Publications Consortium (Permissions Department)
22/102, Second Street, Venkatesa Nagar, Virugambakkam, Chennai 600 092
Email: director@jpc.in.net | drsmagesh@jpc.in.net

Disclaimer

The content in this book is provided for educational and informational purposes. While reasonable care has been taken in preparing this publication, the author and publisher make no representations or warranties with respect to the completeness, accuracy, or applicability of the content and shall not be liable for any loss or damages arising from its use. Outcomes in teaching and learning depend on multiple factors, including context and implementation.

Frequently Asked Questions

1) What format is this book available in?
It is a digital product available as a single-component retail product for digital download and online use.

2) Can I share the PPTs with colleagues or upload them to a shared drive?
No. The license is for personal use only. Sharing, uploading, or redistribution is prohibited.

3) Can my institution purchase a license for faculty use?
Yes. Contact the Permissions Department at Jupiter Publications Consortium for institutional licensing options.

4) Is this suitable for teacher training and orientation programs?
Yes. The PPT-based format is suitable for faculty development, teacher orientation, structured training sessions, and professional learning programs.

How to Cite This Book

Authors may cite this book using any preferred citation style below.

APA (7th Edition)

Asokan, N. (2026). Elevate your teaching competence! Discover 1111 PPTs for success (1st ed.) [Digital download]. Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-64-3

MLA (9th Edition)

Asokan, Dr N. Elevate Your Teaching Competence! Discover 1111 PPTs for Success. 1st ed., Jupiter Publications Consortium, 2026. DOI: 10.47715/978-93-86388-64-3.

Chicago (Notes & Bibliography)

Bibliography

Asokan, N. Elevate Your Teaching Competence! Discover 1111 PPTs for Success. 1st ed. Jupiter Publications Consortium, 2026. https://doi.org/10.47715/978-93-86388-64-3

Footnote

N. Asokan, Elevate Your Teaching Competence! Discover 1111 PPTs for Success, 1st ed. (Jupiter Publications Consortium, 2026), https://doi.org/10.47715/978-93-86388-64-3.

IEEE

N. Asokan, Elevate Your Teaching Competence! Discover 1111 PPTs for Success, 1st ed. Jupiter Publications Consortium, 2026. doi: 10.47715/978-93-86388-64-3.

Vancouver

Asokan N. Elevate Your Teaching Competence! Discover 1111 PPTs for Success [digital download]. 1st ed. Jupiter Publications Consortium; 2026. doi: 10.47715/978-93-86388-64-3.

Harvard

Asokan, N. (2026) Elevate Your Teaching Competence! Discover 1111 PPTs for Success. 1st edn. Jupiter Publications Consortium. Available at: https://doi.org/10.47715/978-93-86388-64-3

In-text Citation Examples

  • APA: (Asokan, 2026)
  • MLA: (Asokan)
  • Chicago: (Asokan 2026)
  • IEEE: [1]
  • Vancouver: (1)
  • Harvard: (Asokan, 2026)

Core Book Metadata

  • Title: Elevate Your Teaching Competence! Discover 1111 PPTs for Success
  • Author: Dr N Asokan
  • Publisher: Jupiter Publications Consortium
  • Year: 2026
  • Edition: First Edition
  • Format: Digital download and online
  • ISBN: 978-93-86388-64-3
  • DOI: 10.47715/978-93-86388-64-3
]]> https://jpc.in.net/product/elevate-your-teaching-competence-discover-1111-ppts-for-success/feed/ 0 25505 AI-Powered Personalization in Learning https://jpc.in.net/product/ai-powered-personalization-in-learning/ https://jpc.in.net/product/ai-powered-personalization-in-learning/#respond Sun, 30 Nov 2025 05:20:55 +0000 https://jpc.in.net/?post_type=product&p=25498 S. Mohan Kumar


Publisher:
Jupiter Publications Consortium
Chennai, Tamil Nadu, India

Publication Details:
ISBN (eBook): 978-93-86388-73-5
DOI: https://doi.org/10.47715/978-93-86388-73-5
Format: eBook
Pages: 152
First Edition: 10 November 2025

Publisher:
Jupiter Publications Consortium
director@jpc.in.net
https://www.jpc.in.net

Open Access License:
This eBook is licensed under Creative Commons Attribution–Non Commercial 4.0 International (CC BY-NC 4.0).

Subject Classification:
Education | Technology | Artificial Intelligence | Learning Science | Educational Psychology

]]> Abstract

The digital transformation of education through Artificial Intelligence (AI) parallels a paradigm shift akin to that observed in precision healthcare. This monograph explores the integration of AI-powered personalization in learning environments, demonstrating how intelligent systems can tailor pedagogy, content, and assessment based on learner behavior, preferences, and performance. Through a multidisciplinary lens, the work evaluates adaptive technologies, ethical challenges, algorithmic bias, and the evolving role of educators. It presents a policy-informed roadmap for scalable and equitable AI implementation in education. Drawing inspiration from personalized diagnostics and treatment models in healthcare, the monograph advocates for a learner-centered, data-informed, ethically grounded, and future-ready framework. Rich with case studies, conceptual frameworks, and evidence-based recommendations, it serves as a comprehensive guide for educators, policymakers, researchers, and AI technologists committed to shaping the future of learning.

Keywords:

Artificial Intelligence, Personalized Learning, Educational Technology, Adaptive Learning Systems, Learning Analytics, Algorithmic Fairness, Ethical AI, Intelligent Tutoring Systems, AI Literacy, Educational Equity, Precision Healthcare, Scalable Implementation, Policy Frameworks, Emotional AI, Augmented Reality, Virtual Reality, Human-AI Collaboration, Digital Transformation

CITE THIS BOOK:

 

APA (7th ed.)

Kumar, S. M. (2025). AI-powered personalization in learning. Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-73-5

MLA (9th ed.)

Kumar, S. Mohan. AI-Powered Personalization in Learning. Jupiter Publications Consortium, 2025. DOI: 10.47715/978-93-86388-73-5.

Chicago (17th ed., Author–Date)

Kumar, S. Mohan. 2025. AI-Powered Personalization in Learning. Chennai: Jupiter Publications Consortium. https://doi.org/10.47715/978-93-86388-73-5.

Chicago (Notes & Bibliography)

Kumar, S. Mohan. AI-Powered Personalization in Learning. Chennai: Jupiter Publications Consortium, 2025. https://doi.org/10.47715/978-93-86388-73-5.

Harvard Style

Kumar, S.M. (2025) AI-powered personalization in learning. Chennai: Jupiter Publications Consortium. DOI: 10.47715/978-93-86388-73-5.

IEEE

S. M. Kumar, AI-Powered Personalization in Learning. Chennai, India: Jupiter Publications Consortium, 2025. doi: 10.47715/978-93-86388-73-5.

Vancouver

  1. Kumar SM. AI-Powered Personalization in Learning. Chennai: Jupiter Publications Consortium; 2025. 152 p. DOI: 10.47715/978-93-86388-73-5.

Turabian

Kumar, S. Mohan. AI-Powered Personalization in Learning. Chennai: Jupiter Publications Consortium, 2025. https://doi.org/10.47715/978-93-86388-73-5.

BibTeX

@book{kumar2025aipersonalization,
author = {Kumar, S. Mohan},
title = {AI-Powered Personalization in Learning},
year = {2025},
publisher = {Jupiter Publications Consortium},
address = {Chennai, Tamil Nadu, India},
doi = {10.47715/978-93-86388-73-5},
isbn = {978-93-86388-73-5}
}

RIS Format

TY - BOOK
AU - Kumar, S. Mohan
TI - AI-Powered Personalization in Learning
PY - 2025
PB - Jupiter Publications Consortium
CY - Chennai, Tamil Nadu, India
SN - 978-93-86388-73-5
DO - 10.47715/978-93-86388-73-5
ER -

AMA Style

Kumar SM. AI-Powered Personalization in Learning. Chennai, India: Jupiter Publications Consortium; 2025. doi:10.47715/978-93-86388-73-5.

]]> https://jpc.in.net/product/ai-powered-personalization-in-learning/feed/ 0 25498