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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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Direct Tax

Satisfaction of the ‘make available’ condition in services of short duration – An analysis

30 September 2019

The interpretation of the 'make available' clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate, more so since certain other treaties like India-UK als

International Trade & WTO

Role of ‘adjustment plan’ in Safeguard investigations

25 September 2019

By virtue of India's accession to the World Trade Organization ("WTO"), India has agreed to the requirements of all the multilateral agreements under the framework of the WTO.

Customs

The Social Welfare Surcharge conundrum

23 September 2019

The raging dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down. The controversy has come back with a r

Intellectual Property Rights

Validity and infringement of a Patent:

16 September 2019

Introduction In Communication Components Antenna Inc v. Ace Technologies Corp. and Ors [CS (Comm) No. 1222/2018], the Plaintiff had sought a permanent

Corporate Advisory

Preference Liquidation Hit or Miss?

05 September 2019

The terms of the transaction documents for mergers and acquisitions are often dictated by the economics of investment and the bargaining position of the parties. The terms so contractually ag

Competition Law

Supreme Court upholds COMPAT order directing competition investigations against UBER

04 September 2019

On 3rd September 2019, the Supreme Court of India ('SC&') dismissed [See endnote 1] an appeal filed by Uber India Systems Pvt. Ltd. ('Uber') against the or

Goods and Services Tax

Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?

27 August 2019

Goods and Services Tax, which was touted as a single tax reform, has completed two years in the country. It is needless to say that GST was never a perfect taxation syst

Goods and Services Tax

Conundrum of employer-employee relation – HR policies and GST implications

26 August 2019

Flow of consideration in any form to an employee from his employer has always been a subject of dispute as far as taxation laws are concerned. While exemption from indirect

International Trade & WTO

SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?

26 August 2019

A policy was introduced on 1st April 2000 by the central government for setting up of Special Economic Zones (“SEZ”) in the country with a view t

Direct Tax

Keeping the cash in check

20 August 2019

The Government of the present day, continuing from its previous tenure, has placed emphasis on harnessing the power of information technology in improving the governance in the country.

Intellectual Property Rights

Trademark passing-off against film release

20 August 2019

The case of Dr. Vijay Abbot v. Super Cassettes Industries Private Limited &amp; Ors.[See endnote 1], a Single Judge of Delhi High Court while dealing with the issue of passing-off in respect of a title of the film, <e

Insolvency

Timelines for Corporate Insolvency Resolution Process - The 2019 amendments and their ambiguities

16 August 2019

In recent times, there have been multiple instances of delay in completion of the corporate insolvency resolution process ("CIRP

Arbitration

A step towards strengthening institutional arbitration in India - New Delhi International Arbitration Centre Act, 2019

08 August 2019

With a view to promote institutional arbitration and to make India a destination for conducting international arbitration, a new bill was introduced and has been passed by both the Houses

Securities Laws

Roles and responsibilities of Compliance Officers under SEBI regulations

08 August 2019

Business environment in India has undergone a sea-change in the past decade. Increased emphasis on values such as accountability, transparency, risk management has led to integrat

Securities Laws

SEBI approves shares with differential voting rights - A welcome move

08 August 2019

The Securities and Exchange Board of India (&ldquo;SEBI&rdquo;) in its Board meeting dated 27th June, has approved a framework for issuance of shares with differential voting rights (&ldqu

International Trade & WTO

Anti-dumping duty on imports of certain rubber chemicals - A Catch-22 situation for Designated Authority

26 July 2019

Anti-dumping duty on the imports of certain rubber chemicals from China PR and Korea RP was originally recommended by the Designated Authority vide final findings dated 1st October 2008

Competition Law

Controlling price of supply down the ladder: An antitrust breakdown

24 July 2019

By Charanya Lakshmikumaran &amp; Puneeth Ganapathy Pricing of goods or services, by corporates, is typically a fine balance, among other factors, between the brand image and competition. To this effect, manufacturers and producers often try to contr

Goods and Services Tax

Coverage of redemption fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme

23 July 2019

After introducing the National Tax Litigation Policy to reduce the litigation from the Central Government side by prescribing monetary limits upto which the Government restricted filing of appeals before each appellate autho

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