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Articles

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

Alternative Remedy for Imported Coal Price Escalation

June 29 2016

Of all the available sources of power generation like coal, nuclear, hydro, natural gas, and the renewable energy sources like solar, wind etc., coal continues to be the major and cost effective source of power generation in India,

Direct Tax

Electronic transfers into an NRE account – Income received in India?

June 27 2016

A brief critique of the judgement of Kolkata bench of the Income Tax Appellate Tribunal in the case of Tapas Kumar Bandopadhay vs DDIT [2016]70 taxmann.com50(Kolkat-Trib)

Intellectual Property Rights

A Practical Approach to Fulfilling Section 8 Requirements

June 21 2016

Section 8 of the Indian Patents Act, 1970 mandates applicant(s) filing an application for a patent in India to furnish information pertaining to applications for a patent for ‘the same or substantially the same invention’ filed in any country outside India.

International Trade & WTO

EU trade defence instruments at a deadlock?

June 07 2016

The recent developments in the global steel crisis and the distinct features of the European Union (hereinafter the ‘EU’) have underlined the challenges currently faced by the EU trade policy.

Mergers & Acquisitions / PE

Amalgamation – Distinction between an instrument and instrument amounting to conveyance

May 31 2016

In its recent judgment in Chief Controlling Revenue Authority v. Reliance Industries Ltd., Bombay High Court has taken the view that stamp duty is payable on a High Court (‘HC’) order sanctioning a scheme of merger/reconstruction (‘scheme’), as an instrument of ‘conveyance’.

Direct Tax

India-Mauritius Treaty – The long awaited overhaul and its underlying consequences

May 26 2016

The Double Taxation Avoidance Agreement (‘DTAA’) entered into by India with Mauritius on 24th August, 1982 and made effective from 1st April, 1983 was the first of its kind wherein the right to tax the capital gains arising to a resident of Mauritius from transfer of shares of an Indian company was

Intellectual Property Rights

Ambiguous standard for examination of CRIs

May 19 2016

The Indian Patent Office had issued the modified guidelines for examination of Computer Related Invention (CRI) [see end note 1] on 19 Feb 2016.

Demand of interest due to price revision – An analysis

May 16 2016

The present-day commercial landscape involves a variety of transactions which are structured in various manners.

International Trade & WTO

China: NME or ME?

May 10 2016

Recent WTO discussions have centered on the question of China’s entitlement to Market Economy status (MES) post 11 December, 2016.

Securities Laws

SEBI’s Bright Line Tests for ‘Control’ - An Analysis

April 26 2016

The idea of corporate control has been subject to a longstanding debate in India and elsewhere. A fluid concept such as ‘control’ is a term of wide connotation and, by its very nature, is not amenable to any precise standard definition of general application.

Intellectual Property Rights

Product by process claims - A perspective

April 20 2016

<em>By</em> <strong>Sribindhu Chivukala &amp; Archana V</strong><br /> <br /> <strong><em>Introduction</em></strong><br /> <br /> Section 2(j) of the Patents Act, 1970 (the Act) defines an invention as a new product or a process involving an inventive step and capable of industrial application

Direct Tax

The Income Declaration Scheme, 2016 - An analysis

April 18 2016

Last year, the Indian Government introduced a scheme for voluntary declaration of undisclosed foreign income and assets for resident taxpayers under the Black Money Act.

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