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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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Competition Law

Quick guide to CCI Dawn Raids

July 10 2019

By Charanya Lakshmikumaran and Puneeth Ganapathy Officers from the investigative wing of the Competition Commission of India (‘CCI’), have been increasingly undertaking dawn raid investigations to pursue allegations of anti-competi

Goods and Services Tax

Recourse available against order passed by Appellate AAR under GST

June 26 2019

By Nagesh Jadhav The provisions of GST law allow a person to apply for advance ruling to get specific points clarified from the Authority for Advance Ruling (“AAR”). The AAR is required to issue ruling stating the position of

Goods and Services Tax

GST 3.0 – The way forward!

June 26 2019

By Brijesh Kothary As we enter the third year of GST implementation, the focus of GST Council appears to be shifting from rate rationalization and compliance simplification to revenue growth. There have been various representations from

Direct Tax

ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute

June 25 2019

The question of applicability of Chapter X (“transfer pricing provisions”) of Income Tax Act, 1961 (“IT Act”) with respect to issue of shares had come up in the past and in the Vodafone judgment , it was held that transfer pricing provisions kick in only when an income is charged to tax under other provisions of the IT Act.

Direct Tax

ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute

June 25 2019

By Sriram Vijayaraghavan The question of applicability of Chapter X (“transfer pricing provisions”) of Income Tax Act, 1961 (“IT Act”) with respect to issue of shares had come up in the past and in the Vodafon

International Trade & WTO

One by one, till there are none: The continuing saga of the Appellate Body

June 21 2019

Since the WTO’s formation in 1995, the WTO’s Appellate Body has stood as a vanguard of justice to ensure a rules-based system of dispute settlement as against a power-based system that prevailed in the GATT days.

International Trade & WTO

One by one, till there are none: The continuing saga of the Appellate Body

June 21 2019

By Jayant Raghu Ram Introduction Since the WTO’s formation in 1995, the Since the WTO’s Appellate

Intellectual Property Rights

Design protection - Mere placement of few different straps, holes or claims on certain combination of colours not enough

June 17 2019

By Ashna Pruthi A Single Judge of the Delhi High Court vide its interim order dated May 06, 2019 in the case of Relaxo Footwears Limited v. Aqualite India Ltd. & Anr. [See Endnote 1]&n

Corporate Advisory

Whether recovery proceedings for a debt pertaining to a period prior to approval of resolution plan can be initiated against corporate debtor?

June 10 2019

It is now a settled position that the prime objective of the Insolvency and Bankruptcy Code, 2016 (“IBC”) is resolution or revival of the Corporate Debtor; followed by maximising the value of the assets of the Corporate Debtor; and lastly to promote entrepreneurship and availability of credit.

Corporate Advisory

Effect of an unstamped agreement containing an arbitration clause

June 10 2019

Recently, the Supreme Court in Garware Wall Ropes Ltd. v. Coastal Marine Constructions & Engineering Ltd.

Corporate Advisory

Class Action Suits under Companies Law – A Reality?

June 10 2019

The viability of class action suits under company law in India has been a cause for much debate, ever since Section 245 of the Companies Act, 2013 (“Act”) got notified on 1st June, 2016.

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