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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

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.

Direct Tax

Taxing compensation receipts – Whittling away the relief?

February 16 2018

While taxing of long term capital gains and insertion of the Income Computation and Disclosure Standards (ICDS) have been some of the major talking points post presentation of Budget this year, the apparently innocuous insertion in Section 28 has not received much attention.

Intellectual Property Rights

Protection of designs vis-à-vis newness and originality

February 14 2018

By Godhuli Nanda There is required sufficient novelty and originality for a completely new creation to come into existence as a design, and only thereafter would the design be said to be one which is capable of being protected as a design under

Goods and Services Tax | Regulatory Laws

Legal metrology - New labelling rules could agitate businesses

February 12 2018

The Legal Metrology (Packaged Commodities) Rules, 2011 which govern the pre-packed commodities, were amended by Notification Number G.S.R. 629 (E) dated 23rd June 2017 and the said amendments have become effective from 1-1-2018.

Goods and Services Tax

E-way bill provisions and valuation of goods

February 12 2018

The objective of plugging revenue leakage or tax evasion will take a step ahead with the introduction of E-way bill rules as the tax administration can keep track of every movement of goods above the specified value.

Insolvency

The Insolvency and Bankruptcy Code (Amendment) Act, 2018 – Analysis of the Key Changes

February 05 2018

The Insolvency & Bankruptcy Code, 2016 (the “Code”) consolidated the archaic insolvency laws, provided a consolidated legislation and revolutionised the insolvency regime in India.

International Trade & WTO

Sunset Reviews: Whether mandatory

January 24 2018

Anti-dumping duty can be levied in India for a period not exceeding five years in terms of Section 9A(5) of the Customs Tariff Act, 1975.

Goods and Services Tax

Why tax liquidated damages?

January 22 2018

Performance is the essence of a contract and hence parties to contract generally incorporate their expectation in terms of damage caused by failure of either party to perform its obligations completely or as per the agreed terms.

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