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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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International Trade & WTO

Enhancing effectiveness of enforcement – Retreading trade remedy law

10 September 2015

As a top merchandise trader, just behind China [see end note1], the USA is a huge import destination and a frequent user of the Anti-dumping instrument, USA is not new to innovations in AD laws and has already been through the Bryd Amendment which sought to distribute the revenue from AD levies amon

Direct Tax

Jurisprudence of international tax law

28 August 2015

Taxation is a subject over which each State exercises its sovereign right. The basic charge of taxation can be traced to the domestic taxation law of a State.

Customs

Refund of excess customs duty paid under self-assessment system

19 August 2015

The Central Excise law provided for physical control for all commodities except a few in the past.  However, subsequently self-assessment mechanism was introduced in Central Excise in which the revenue authorities’ role at the time of clearance of goods has become almost nil.

Intellectual Property Rights

‘Make in India’ meets the Biological Diversity Act

17 August 2015

‘Make in India’ is a flagship, nation-wide initiative of the Government of India launched in September 2014.

Corporate Advisory

Letter and Spirit of the Law

13 August 2015

The universal complaint against lawyers is that they have five different and contradictory interpretations of the same sentence, each fully justified. Some of our laws are centuries old and the language is so archaic that the original intent of the then legislature is obfuscated by time and

International Trade & WTO

Transparency and confidentiality in AD investigation proceedings

07 August 2015

Investigation process adopted by the Designated Authority in anti-dumping cases has recently been called into question before the Hon’ble Delhi High Court by the participating exporters.

Regulatory Laws

Engaging Contract Labour: The prerequisites and the pitfalls

03 August 2015

Companies engage contract labour to keep the head count low and for the scalability and flexibility it provides in management of workforce. Though employment of contract labour in India has attracted debates, it has become a significant and growing form of employment,

Direct Tax

Corporate Guarantee – Certainty in taxation not guaranteed!

27 July 2015

Affiliates of Multi National Enterprises (‘MNEs’), in the recent past, are moving more towards functioning independently from their parent, operational and financial. 

Intellectual Property Rights

Separation of rights under copyright & design laws

22 July 2015

Under the Indian IP system, a clear distinction has been made between rights available under the Designs Act, 2000 (“the Designs Act”) and the Copyright Act, 1957 (“the Copyright Act”), to avoid any overlap in protection under the two Acts.

GST and centralized registration

15 July 2015

Much has been said about the introduction of levy of additional 1% tax proposed under clause 18 of the Constitutional (122nd Amendment) Bill 2014, (duly passed in Lok Sabha and which is now placed before a special committee, pending for approval by the Rajya Sabha, and subsequently by 50% of State

International Trade & WTO

Courting balance between investor and host state in ISDS

09 July 2015

The  India’s model BIT (Bilateral Investment Treaty) was criticised as moving away from investor protection and being unreal.

Resale price maintenance in e-commerce – CCI initiates investigation

22 June 2015

The CCI has in 2014 initiated two investigations into the alleged imposition of minimum resale price maintenance (RPM). The first one was against Hyundai Motor India Ltd (‘Hyundai Case’) and I had written on the legal standard adopted by the Competition Commission of India to initiate investigations

Intellectual Property Rights

Comparative advertising - Acceptable competitive behaviour and law of disparagement

19 June 2015

Advertisement is the act of making a representation in any form in connection with a trade, business, craft or profession in order to promote the supply of goods or services [see end note 1].

Direct Tax

The Revenue Rule & International Taxation

18 June 2015

International law is generally considered as the law of the nations and therefore, the rules of international law have developed into a long standing custom that they are dutifully followed by the individual countries.

Goods and Services Tax, Regulatory Laws

Industrial/ Institutional Consumers – the argument continues

15 June 2015

By Shweta Kathuria The Department of Consumer Affairs (Legal Metrology Division) by notification dated 14-5-2015 amended the Legal Metrology (Packaged Commodities) Rules, 2011 (“PC Rules”). The PC Rules were framed to sa

International Trade & WTO

Third party rights under WTO DSU – Ongoing reforms

08 June 2015

The WTO Dispute Settlement Understanding (DSU) is a central element in providing security and predictability to the multilateral trading system created under the WTO.

Applicability of res judicata in tax matters

25 May 2015

<strong>B</strong><strong>y Amar Gahlot</strong><br /> &nbsp;<br /> <strong><em>Introduction</em></strong><br /> <br /> <em>Res Judicata</em> is the Latin term for &quot;a matter (already) judged&quot;, or &quot;a thing adjudicated&quot;. It means a case or suit already decided. It was recentl

Mergers & Acquisitions / PE, Regulatory Laws

Tackling Joint Ventures – Issues and Challenges

22 May 2015

The business rationale for a joint venture (JV) ranges from pure play financing of business operations to longer strategic partnerships for sharing of technical/business knowhow. To a large extent, the issues which need to be resolved between potential JV partners depend on the deal

Customs

Drawback of duties debited in freely transferable scrips issued under Chapter 3 of FTP

21 May 2015

The Central Government has recently introduced the new Foreign Trade Policy 2015-20 (FTP) on with an aim to increase exports of merchandise and services from India from the current (F.Y. 2013-14) USD 465.9 billion to USD 900 billion by F.Y. 2019-20, and to raise India’s share in world exports from 2% to 3.5%.

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