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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

Virtual patent marking and deemed notice

June 13 2017

One of the defences available to a defendant in a patent infringement suit for avoiding damages, is that he/she was unaware of the existence of the patent(s) alleged to be infringed.

Mergers & Acquisitions / PE | Securities Laws

Recent Rulings on ‘Offer Period’ under Takeover Regulations

June 01 2017

Public offers in relation to acquisition of shares and takeover of public companies in India is governed by a self-contained code enshrined in the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 (‘2011 Regulations’),

Direct Tax

Disallowance for non-deduction of TDS - Supreme Court interprets ’amount payable’

May 26 2017

The Honorable Supreme Court of India in a recent Judgment in the case of Palam Gas Agencies ltd.  set at rest a controversy which had been raging in the Income Tax circles from 2012.

GST liability on transfer/disposal of assets in lieu of tax liability

May 23 2017

European Union’s Court of Justice has recently (on 11th May, 2017) held that transfer of tangible property to the State Treasury in settlement of arrears of taxes constituting State Budget revenues is a transaction that is not subject to VAT.

International Trade & WTO

Confidentiality in anti-dumping investigations: Supreme Court interprets Rule 7

May 22 2017

A key feature of anti-dumping investigations is the protection available to commercially sensitive information that interested parties provide to an investigating authority.

Intellectual Property Rights

No copyright protection in drawings used on large scale without design registration

May 19 2017

A Single Judge of the Delhi High Court, in April 2017, dealt with the concept of copyright protection in designs in the case of Holland L.P. & Anr. v. A.D. Electro Stell Co.Pvt. Ltd.

Banking & Finance | Regulatory Laws

Dawn of future watchdog for foreign investment in India

May 02 2017

Foreign investments in India are allowed in two routes; (i) automatic route, and (ii) approval route. Since, there was no approval necessary for the automatic route, several sectors were categorized into the approval route. Prior to the economic liberalization in 1991,

Mergers & Acquisitions / PE

Cross-border merger provisions notified

May 02 2017

The Ministry of Corporate Affairs (MCA) has notified Section 234 of Companies Act, 2013 (Companies Act), which specifically deals with cross-border mergers concerning merger or amalgamation of an Indian company with a foreign company and vice-versa, and has come into effect from April 13, 2017.

Direct Tax

GAAR – An Indian-Asian Narrative

April 27 2017

Taxes are mandatory and necessary. Opinion, however, has been divided on the issue that whether taxes are avoidable? The famed Ramsay judgment held that taxes are not avoidable.

E-Way Bill – Taking GST on digital highway

April 27 2017

The concept of way bill and the requirement for every consignment of goods being moved to be accompanied by a way bill (besides other documents) has been retained under the GST regime, albeit electronically.

Applicability of GST on GTA

April 27 2017

The Final GST Act is here, still many issues lack clarity and could result in disputes with the tax authority, owing to different interpretations and views between businesses and the department.

International Trade & WTO

Brexit: Invalidation of existing trade remedy measures in the EU

April 24 2017

With the UK parliament passing the Brexit Bill on 14th of March 2017 paving the way for the government to trigger Article 50 of the EU Treaty (which allows the UK to begin the process to exit from the European Union), Brexit may now only be a matter of time.

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