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


Direct Tax

Non-compete fee received from former employer - The argument of capital receipt

January 19 2018

The income chargeable under the head ‘salaries’ is one of the heads of incomes which covers exhaustively, ‘payments’ made between persons in the capacity of employer and employee.

Intellectual Property Rights

Rights of author in literary work and producer of cinematograph film - Scope in context of “dubbing” and “remake”

January 11 2018

In one of the first decisions of its kind, the Division Bench of the Hon’ble Madras High Court in the case of Thiagarajan Kumararaja v. Capital Film Works (India) Pvt. Ltd.

Regulatory Laws

Aiming greater transparency on sale of packaged commodity online

January 03 2018

The e-commerce sector has witnessed a phenomenal growth in the past few years resulting in the Central Government hightailing numerous legislative actions, initiatives and policies to regulate e-commerce companies. The Government vi

Corporate Advisory

Condonation of Delay Scheme, 2018

January 03 2018

Statutorily, Companies are required to file their annual financial statements and annual returns with the Registrar of Companies of their respective jurisdictions (“RoC”) in the forms as prescribed and rolled out by Ministry of Corporate Affairs (“MCA”) from time to time.

International Trade & WTO

DGAD sets straight the procedures regarding Sunset Reviews

January 02 2018

In the summer of 2017, the Supreme Court delivered a judgment that dealt with sunset reviews of anti-dumping duty. 

Treatment of vouchers under GST law

December 28 2017

With the increasing trend of electronic commerce, adoption of prepaid vouchers and gift cards has reached new heights. Vouchers are instruments which are redeemable on its face value against supply of goods or services.

Direct Tax

Guarantee Fee – No interest on lending credit-worthiness

December 26 2017

The payments relating to debt claims, service fee or other charge, could be characterized as interest provided there is privity of such contract.’

Intellectual Property Rights

Scope of Section 3(h) of the Patents Act, 1970 - An analysis

December 26 2017

Chapter II of the Indian Patents Act, 1970 (hereinafter the “Act”) enlists Inventions not patentable. Section 3(h) of the Act mandates that “a method of agriculture or horticulture” as non-patentable subject matter.

Regulatory Laws

Luck Factor - An analysis of changes in Gaming Law

December 05 2017

In today’s world, there is no sector or industry which does not marginally, if not entirely, depend on technology for its business purposes. This has shrunk the physical world and enlarged the virtual space, increasingly so in the field of gaming, thereby changing its rules.

Refund of accumulated input tax credit – Certain unresolved issues

November 30 2017

The landmark tax reform of Goods and Services Tax (GST) as introduced from 1st July, 2017, is nearing completion of 5 months. The GST Council has conducted 23 meetings with continuous effort of making GST robust. 

Intellectual Property Rights

Section 59 of the Patents Act, 1970 – Scope of amendments

November 30 2017

Amendments of patent applications may involve amending any portion of either the complete specification, or any information pertaining to such patent application. Such amendments may be made at any time during a life cycle of a patent application.

Direct Tax

Section 40(a)(ii) and taxes paid abroad - A discussion

November 29 2017

As per section 5 of the Income Tax Act 1961 (the Act) practically all of a resident assessee’s world income enters his total income.

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