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

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Intellectual Property Rights

Trends in applying Section 124 after ‘Patel Field Marshal’ judgement

April 30 2018

Section 124 [see End Note 1] of the Trademarks Act, 1999 (the Act) provides for the possibility of stay of a trademark infringement suit in case there is a challenge to the registered trademark which is the subject matter of the suit.

Direct Tax

Taxation of independent personal Service- Can legal form of entity alter right to tax income?

April 24 2018

Under OECD Model Tax Convention,(‘MTC’),income from professional services was taxed in terms of Article 14 titled ‘Independent Personal Services’(‘IPS’).

Goods and Services Tax

Relevance of amortization for valuation under GST law

April 13 2018

As G. F. Stanlake states in his book ‘Introductory Economics’, a person who spends his or her time performing one relatively simple task becomes extremely proficient at that particular operation.

Regulatory Laws

Trading in Virtual Currencies: An analysis under foreign exchange laws of India

April 03 2018

The cryptocurrencies or virtual currencies (“VC”) [see Endnote 1] can be defined as a type of digital currency in which encryption techniques are used to regulate the generation of units of currency and verify the transfer of funds, operating independently of a central bank.

Mergers & Acquisitions / PE | Regulatory Laws

Cross-border Mergers – Analysis of FEMA provisions

April 03 2018

On 13th April 2017, the Ministry of Corporate Affairs (MCA) notified Section 234 of the Companies Act, 2013 and inserted a new Rule 25A (merger or amalgamation of a Foreign Company with Indian company and vice-versa) in the Companies (Compromises, Arrangements and Amalgamations) Rules,

International Trade & WTO

DGAD introduces new requirements for user industry

March 30 2018

Among many significant changes being introduced by the Directorate General of Anti-dumping & Allied Duties (DGAD) of late, there are some new requirements applicable to user industry in India going forward in investigations initiated from 1st of March 2018.

Direct Tax

Deduction of tax at source on reimbursements - An unsettled debate!

March 23 2018

The question as to whether tax has to be deducted at source on expenditure reimbursed to both residents and non-residents has been a subject matter of judicial scrutiny on various occasions.

Intellectual Property Rights

No Copyright in the Title of a Cinematographic Film

March 22 2018

The Division Bench of the Madras High Court, in February 2018, dealt with the concept of copyright protection of Title of Cinematographic Film in the case of M/s Lyca Productions v. J.Manimaran & Ors.

Goods and Services Tax

Intra-State supplies v. Inter-State supplies under GST law

March 16 2018

While levying tax on various supplies of goods or services, it becomes pertinent to decide whether supplies shall be treated as intra-State supplies or inter-State supplies.

Intra-State supplies v. Inter-State supplies under GST law

March 16 2018

While levying tax on various supplies of goods or services, it becomes pertinent to decide whether supplies shall be treated as intra-State supplies or inter-State supplies.

Corporate Advisory

Companies (Amendment) Act, 2017 – An analysis

March 06 2018

The Central Government has notified Companies (Amendment) Act, 2017 (“Amendment Act”) on January 3, 2018 that was passed by the Parliament in its winter session [see End Note 1]. The Companies Act (Amendment) Bill, 2016 (“Bill”) was first introduced in the lower house of Parliament in March, 2016.

International Trade & WTO

Applicable time limit in Anti-dumping review proceedings

February 27 2018

Three types of reviews are contemplated under the WTO Anti-dumping Agreement & Indian Anti-dumping Rules, 1995 namely (i) Mid-term review under Rule 23(1A) (ii) Sunset review under Rule 23(1B) and (iii) New Shipper review under Rule 22.

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