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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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A primer on e-commerce business and related laws in India

September 30 2016

E-commerce, in recent times, has mushroomed and has now touched all forms of business transactions in the country. Due to the ease, safety, security and convenience provided by electronic payment systems, E-wallets or mobile wallets have taken over the traditional system of payments.

GST – A look at draft rules on registration and invoices

September 29 2016

India is on the expressway in implementing the biggest reform ever in its indirect tax system. Till July, possibility of implementation of Goods & Services Tax (GST) was perceived as riddled with uncertainty but the Indian political parties have come together and ensured that the Indian Constitutio

Direct Tax

Spending less than ALP can also have adverse implication

September 27 2016

A person resident of India under the Income-tax Act, 1961 (‘the IT Act’) is liable to tax in India on his global income [see end note 1].

Intellectual Property Rights

Internet broadcasting companies to come within the ambit of statutory licensing

September 26 2016

This article deals with statutory licensing of copyright under the Copyright (Amendment) Act, 2012 and whether internet broadcasting organizations are covered within the said Act.

International Trade & WTO

Application of lesser duty rule in anti-dumping investigations

September 14 2016

The Agreement on the Implementation of Article VI of the General Agreement on Tariffs and Trade (the “WTO Anti-Dumping Agreement”) provides that anti-dumping duties can be imposed on dumped imports that cause injury to the domestic industry.

Direct Tax

Tax bonanza for Telecom companies?

August 25 2016

Honourable Delhi High Court in a recent decision [see End Note No. 1] has held that the deduction under Section 80-IA(2A) for telecommunication companies is also available with respect to various ancillary income such as liquidated damages, interest, sale of directories and extra-ordinary items of i

Regulatory Laws

Real Estate (Regulation and Development) Act, 2016 – A Comment

August 25 2016

The land-population disparity heralded great demand in the real estate sector in India. This demand clubbed with the dearth of a proper vigilance mechanism ramified the real estate sector into a money minting ground.

Intellectual Property Rights

Controller overreach or common sense? - A tale of Section 83 of the Patents Act

August 23 2016

In IPR Amicus Issue No. 49, dated August 2015, the interplay between the Biological Diversity Act, 2002 (BDA), and intellectual property rights in India, specifically, the Patents Act, 1970 (Act) was broadly explored, with particular reference to biological inventions.

GST – Designing a compliance friendly regime

August 18 2016

India is now poised to introduce its biggest indirect taxes reform by launching the Goods and Services Tax regime.

International Trade & WTO

Causal Link Analysis: An Examination

August 10 2016

The Indian anti-dumping authorities in recent findings in sunset review investigations concerning imports of Acetone [see end note 1] and Phenol [see end note 2] recommended the discontinuation of the duty as, among other things, factors other than dumped imports from the subject country were found

Direct Tax

New Foreign Tax Credit Rules – certain grey areas

July 29 2016

Recently, the Central Board of Direct Tax (‘CBDT’) has issued a notification [see end note 1] notifying Rules [see end note 2] for granting of Foreign Tax Credit (‘FTC’) to resident taxpayers on income earned in foreign jurisdiction (hereinafter referred as ‘foreign income’).

Intellectual Property Rights

Light at the end of the tunnel for Computer-Related Inventions?

July 29 2016

In the May edition of IPR Amicus, we commented on the continued ambiguity in the examination of computer-related inventions (CRIs) by the Indian Patent Office [see end note 1].

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