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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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Regulatory Laws

Draft Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Bill, 2019 – An analysis

October 09 2019

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (“EPF Act”) is a social welfare legislation which aims to provide social security benefits such as Provident Fund, Superannuation Pension, Invalidation Pension, Family Pension and Deposit-Linked Insurance to employees.

Direct Tax

Satisfaction of the ‘make available’ condition in services of short duration – An analysis

September 30 2019

The interpretation of the 'make available' clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate, more so since certain other treaties like India-UK als

International Trade & WTO

Role of ‘adjustment plan’ in Safeguard investigations

September 25 2019

By virtue of India's accession to the World Trade Organization ("WTO"), India has agreed to the requirements of all the multilateral agreements under the framework of the WTO.

Customs

The Social Welfare Surcharge conundrum

September 23 2019

The raging dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down. The controversy has come back with a r

Intellectual Property Rights

Validity and infringement of a Patent:

September 16 2019

Introduction In Communication Components Antenna Inc v. Ace Technologies Corp. and Ors [CS (Comm) No. 1222/2018], the Plaintiff had sought a permanent

Corporate Advisory

Preference Liquidation Hit or Miss?

September 05 2019

The terms of the transaction documents for mergers and acquisitions are often dictated by the economics of investment and the bargaining position of the parties. The terms so contractually ag

Competition Law

Supreme Court upholds COMPAT order directing competition investigations against UBER

September 04 2019

On 3rd September 2019, the Supreme Court of India ('SC&') dismissed [See endnote 1] an appeal filed by Uber India Systems Pvt. Ltd. ('Uber') against the or

Goods and Services Tax

Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?

August 27 2019

Goods and Services Tax, which was touted as a single tax reform, has completed two years in the country. It is needless to say that GST was never a perfect taxation syst

Goods and Services Tax

Conundrum of employer-employee relation – HR policies and GST implications

August 26 2019

Flow of consideration in any form to an employee from his employer has always been a subject of dispute as far as taxation laws are concerned. While exemption from indirect

International Trade & WTO

SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?

August 26 2019

A policy was introduced on 1st April 2000 by the central government for setting up of Special Economic Zones (“SEZ”) in the country with a view t

Direct Tax

Keeping the cash in check

August 20 2019

The Government of the present day, continuing from its previous tenure, has placed emphasis on harnessing the power of information technology in improving the governance in the country.

Intellectual Property Rights

Trademark passing-off against film release

August 20 2019

The case of Dr. Vijay Abbot v. Super Cassettes Industries Private Limited &amp; Ors.[See endnote 1], a Single Judge of Delhi High Court while dealing with the issue of passing-off in respect of a title of the film, <e

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