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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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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.

Intellectual Property Rights

Assessing ‘Likelihood of Misrepresentation’ in matters of passing off

April 24 2017

Indian Courts have predominantly applied the test, termed as the ‘Classical Trinity factors’ as set out in the landmark House of Lords decision in Reckitt & Colman Products Ltd v Borden Inc.

Corporate Advisory

Scope of ‘Any other person’ under Companies Act, 2013

April 03 2017

In two recently delivered orders of the National Company Law Tribunal (NCLT), the question under consideration was whether a person who is unable to demonstrate having an ‘interest’ in the affairs of a company, is entitled to obtain copies of such company’s statutory registers.

E-Waste (Management) Rules, 2016 – Highlights

April 03 2017

The Central Government has notified the E-Waste (Management) Rules, 2016 (the EWM Rules, 2016) which supersede the E-Waste (Management and Handling) Rules, 2011, (the EW Rules, 2011). The EWM Rules, 2016, have come into force from 1st October 2016.

Direct Tax

Finance Bill, 2017 – A look at further amendments

March 27 2017

This year’s Budget was different in many ways. While the Finance Minister opted to present it on 1st February and departed from the decades-old tradition of presenting it on the last day of February, it also saw the merger of the rail budget alongside.

Intellectual Property Rights

Design infringement - Liability of intermediary & Information Technology Act

March 23 2017

The term ‘intermediary’ in legal terminology and as per the Information Technology Act, 2000 means any person who on behalf of another person receives, stores or transmits that record or provides any service with respect to that record and includes telecom service providers..

Invoicing under GST

March 17 2017

India’s decade long wait for a national tax on supply of goods and services that will create one of the world’s biggest single market could be almost over by July 1.

GST - Credit entitlement on free samples

March 17 2017

In the past year our country has witnessed some bold decisions taken by the Government, one of which was passing of 101st Amendment Act to the Constitution paving the way for Goods and Services Tax Act (GST).

International Trade & WTO

AD investigations – Rate of duty for non-cooperating exporters

March 15 2017

The recent Panel Report in Canada – Welded Pipe has reinforced the disciplines for applying “facts available” standard under the WTO Anti-dumping Agreement (AD Agreement) and has clarified the extent of analysis expected from investigating authorities while applying the standard.

Corporate Advisory | Insolvency

Winding Up – Legal position under Companies Act, 2013 vis-à-vis Insolvency and Bankruptcy Code, 2016

March 03 2017

Prior to November 15, 2016, the term “winding-up” was neither defined under the Companies Act, 1956 (“1956 Act”) nor under the Companies Act, 2013 (“2013 Act”).

Direct Tax

Transfer of title without registration - Finance Bill 2017 addresses the dilemma

February 22 2017

 The Supreme Court in the case of Shoorji Vallabhdas reported in [1962]  46 ITR 144 (SC) held that “No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or its receipt; but the substance of the matter is the i

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