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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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Offshore sale transactions – A lacuna in the Indian Sales Tax regime

December 05 2014

The purpose of this article is to analyze the applicability of the Central Sales Tax Act, 1956 (‘CST Act’) and State VAT Acts to sales transactions that involve sale of goods to offshore locations.

Intellectual Property Rights

' Willful or deliberate suppression’ standard under Section 8 of the Patents Act

December 05 2014

The Division Bench of the Delhi High Court vide its recent order dated 7th November, 2014 in Maj.

Corporate Advisory

Responsibilities of independent director - A magic bullet or unnecessary appendage?

December 05 2014

By Devaditya Chakravarti and Varun Chablani The recently enacted Companies Act, 2013 (“Act”), has not only ushered in a new legislative framework but has also put in a place a new paradigm of corporate governance with detailed provisions as to appointment of independent directors. In the past fe

Regulatory Laws

An overview of Real Estate Investment Trusts in India

December 05 2014

Real estate is the second largest employer after agriculture and is slated to grow at 30% over the next decade. The Indian real estate market size is expected to touch $180 billion by 2020[see end note 1].

Direct Tax | Regulatory Laws

Doing business in India through Liaison Office

November 06 2014

The way Indian economy withstood global economic slowdown has made India a very alluring destination for foreign investments.

International Trade & WTO

The ‘COOL’ Dispute – Analysis and implications

November 06 2014

By Sarah Mary Mathew The ongoing dispute against the United States on Certain Country of Origin Labelling Requirements (COOL) was initiated in December 2008 when Canada and Mexico requested consultations with the US [see end note 1]. The dispute is presently at the implementation stage with the

Intellectual Property Rights

Use as trade mark sine qua non to claim honest concurrent use

October 20 2014

The Bombay High Court vide its judgment dated 15th September, 2014 in ITM Trust v.

Corporate Advisory

Responsibilities of independent director - A magic bullet or unnecessary appendage?

October 20 2014

The recently enacted Companies Act, 2013 (“Act”), has not only ushered in a new legislative framework but has also put in a place a new paradigm of corporate governance with detailed provisions as to appointment of independent directors.

International Trade & WTO

Refund of anti-dumping duty as a result of review investigation

October 13 2014

Section 9AA [see end note 1] of the Customs Tariff Act, 1975 provides for refund of anti-dumping duty in certain cases. It provides as below:

Direct Tax

Transfer Pricing and location savings - An Indian perspective

October 13 2014

Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups.

Direct Tax

Tax issues surrounding human capital movement

October 13 2014

Globalisation has led Multinational Companies (MNCs) to increase cross border secondment of technical, managerial and other employees to their subsidiaries located in low cost jurisdictions such as India.

Direct Tax

Valuation of asset - A tax riddle faced by real estate firms

September 29 2014

When a partnership firm is formed for carrying on real estate business and a partner contributes land or building therein then the tax consequence of contribution of such land or building becomes a tricky issue.

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