Our attorneys and specialists remain up-to-date with the latest legal developments and offer their perspectives and critical commentary.


Corporate Advisory | Regulatory Laws

Reinforcing consumer’s interest: Introduction of product liability

November 07 2019

The Parliament of India on August 6, 2019 has passed the much-awaited Consumer Protection Bill, 2019 and notified the same in the official gazette of India after it received the presidential assent on August 9, 2019.

Goods and Services Tax

The Dividend Dilemma

October 30 2019

In order to stay one step ahead, it is imperative for every business to take stock of its financial position to devise a suitable investment strategy from time to time. While some may settle with the traditional approach of buying and holding stable dividend paying stocks to generate a steady income stream, others may adventure in frequent trading, holding the stocks just long enough to capture dividend it pays.

International Trade & WTO

Regional Comprehensive Economic Partnership (RCEP): India’s concerns

October 25 2019

The mega trade agreement amongst ASEAN and its FTA partners, the Regional Comprehensive Economic Partnership, is slated for conclusion by November 2019.

Direct Tax

Deduction for additional employment - Simple yet ambiguous

October 23 2019

In the wake of rising reports on unemployment, the Central Government has taken various steps to fulfil its commitment of job creation. As part of these efforts, the provisions of Income-tax Act, 1961 (‘IT Act’) were amended[see endnote 1] to substitute the provisions of Section 80JJAA of the IT Act[see endnote 2] with seemingly less restrictive and simpler provisions to encourage job creation.

Intellectual Property Rights

State Biological Diversity Rules – A puzzle waiting to be solved

October 18 2019

India ratified the Convention on Biological Diversity (CBD), which was held in Rio de Janeiro, Brazil, in 1992[endnote 1] by becoming a Party to it on February 1994. Thus, bega

Mergers & Acquisitions / PE

‘Appointed date’ in a scheme of arrangement – More flexible and effective

October 09 2019

A scheme for reconstruction of a company or companies involving merger or amalgamation under Chapter XV of the Companies Act, 2013 ("Companies Act") envisages two dates i.e. the "appointed date"

Regulatory Laws

Draft Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Bill, 2019 – An analysis

October 09 2019

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (“EPF Act”) is a social welfare legislation which aims to provide social security benefits such as Provident Fund, Superannuation Pension, Invalidation Pension, Family Pension and Deposit-Linked Insurance to employees.

Direct Tax

Satisfaction of the ‘make available’ condition in services of short duration – An analysis

September 30 2019

The interpretation of the 'make available' clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate, more so since certain other treaties like India-UK als

International Trade & WTO

Role of ‘adjustment plan’ in Safeguard investigations

September 25 2019

By virtue of India's accession to the World Trade Organization ("WTO"), India has agreed to the requirements of all the multilateral agreements under the framework of the WTO.


The Social Welfare Surcharge conundrum

September 23 2019

The raging dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down. The controversy has come back with a r

Intellectual Property Rights

Validity and infringement of a Patent: An Analysis of the Judgment in Communication Components Antenna Inc v. Ace Technologies Corp

September 16 2019

Introduction In Communication Components Antenna Inc v. Ace Technologies Corp. and Ors [CS (Comm) No. 1222/2018], the Plaintiff had sought a permanent

Corporate Advisory

Preference Liquidation Hit or Miss?

September 05 2019

The terms of the transaction documents for mergers and acquisitions are often dictated by the economics of investment and the bargaining position of the parties. The terms so contractually ag

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