Our attorneys and specialists remain up-to-date with the latest legal developments and offer their perspectives and critical commentary.


Swachh Bharat Cess – Certain issues

December 23 2015

Swachh Bharat Cess (“SBC”) proposed at the “rate of 2% on all or any services” in Budget Speech on 28th February 2015, was notified vide Notification No.

Direct Tax

Situs of IP for taxing rights

December 21 2015

The penetration of digitalization in every sector of the economy is a challenge from taxation perspective.

International Trade & WTO

Countervailing duty laws in India

December 11 2015

India has finally opened its account by concluding its first Countervailing Duty (“CVD”) investigation with the issuance of the final findings [see end note 1] in the CVD investigation concerning “Castings for Wind Operated Electricity Generators” from China PR.

Intellectual Property Rights

Slogans - An issue of descriptiveness

November 27 2015

Getting trademark protection for slogans is often accompanied by one particular hurdle of retaining exclusivity, which results from their descriptive nature.

Environment Laws (Amendment) Bill, 2015: A Sisyphean Challenge

November 26 2015

The Draft Environment Laws (Amendment) Bill, 2015 was published by the Ministry of Environment, Forest and Climate Change (MoEFCC) on October 7, 2015. The objectives of the Draft Bill are to provide for “effective deterrent penal provisions” and to introduce “

Direct Tax

Section 197 certificate is not proving to be good enough?

November 20 2015

Provisions relating to deduction of tax at source (‘TDS’) do offer the government a good tool of efficient tax recovery but unless counterbalanced with a measure like Section 197, can become a weapon of oppression.

Valuation of composite goods under VAT laws

November 17 2015

In the case of State of Punjab v. Nokia India Pvt Ltd (2014-VIL-23-SC), the Supreme Court held that battery charger of a cell phone is not a composite part of the cell phone but only an accessory and is an independent product.

International Trade & WTO

Date of expiry of definitive anti-dumping duty

November 10 2015

It is a debatable issue from which date the period of 5 years should be reckoned for determining the date on which imposition of definitive anti-dumping duty would expire, if no sunset review is conducted before such expiry (Article 11.3 of WTO: ADA).

Direct Tax

Month-end Provisions and Reversal – Is TDS called for?

October 28 2015

Multi-national enterprises (MNEs) do make monthly provision for various expenses in their ERP system at the end of each month.

Regulatory Laws

Legitimacy of levy of seigniorage fee on consumers

October 26 2015

This article deals with the validity of the levy of seigniorage fee on the consumer/user and the ambiguity in the calculation of the same.

Skill versus chance - A saga of online gaming

October 26 2015

The current trend of selecting national or international players/athletes based on their performance/skill/fitness and creating one’s own virtual team to compete on a virtual platform is not a novel concept. In fact, this indulgence dates back to the post World War II era.

Intellectual Property Rights

Delhi High Court grants permanent injunction in case of Sitagliptin

October 23 2015

Nearly three years after Merck (patentee) initiated an infringement action over its patented diabetics drug sitagliptin (Indian Patent 209816, sold under the brand names Januvia and Janumet), the Delhi

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