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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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Corporate Advisory

Issuance of shares with differential voting rights

04 June 2019

The recent trend in the area of corporate laws has led to the emergence of various investments tools with multiple ways and options to retain control in the company.

ITC reversal on sale of used capital goods

29 May 2019

GST law is moving towards its second anniversary and yet the so called simple tax does not seem to have settled down much.

Direct Tax

Director’s liability under the Income tax law – An insight

28 May 2019

It may be enticing to hold a directorship position in a corporate house. However, should the roofs descend someday, it becomes equally undesirable.

International Trade & WTO

Consequence of non-participation by India in CVD investigations conducted by USA

28 May 2019

Government of the exporting country is an interested party in a countervailing duty investigation.

Intellectual Property Rights

Delhi High Court affirms that “export” is covered under Section 107A of Patents Act

24 May 2019

A Division Bench of the Delhi High Court in its recent order dated April 22, 2019 affirmed the decision of the Single Judge of the same court interpreting Section 107A of the Patents Act, 1970 (Act).

Intellectual Property Rights

Delhi High Court affirms that “export” is covered under Section 107A of Patents Act

24 May 2019

By Vindhya S. Mani. A Division Bench of the Delhi High Court in its recent order[See Endnote 1] dated April 22, 2019

Direct Tax

Director’s liability under the Income tax law – An insight

20 May 2019

By Bharathi Krishnaprasad It may be enticing to hold a directorship position in a corporate house. However, should the roofs descend someday, it becomes eq

International Trade & WTO

Consequence of non-participation by India in CVD investigations conducted by USA

20 May 2019

By Bhargav Mansatta Government of the exporting country is an interested party in a countervailing duty investigation. Apart from exporters of the subject product, Government of the exporting country is also required to file response to the question

Goods and Services Tax

ITC reversal on sale of used capital goods

16 May 2019

By Tushar Mittal GST law is moving towards its second anniversary and yet the so called simple tax does not seem to have settled down much. Every other day some new issues also arise which more often leave the

Securities Laws

Issuance of shares with differential voting rights

06 May 2019

By Tanushree Pande Introduction The recent trend in the area of corporate laws has led to the emergence of various investments tools with multiple ways a

Arbitration

Supreme Court restates law vis-à-vis an arbitrator’s power to grant interest

06 May 2019

By Ankit Parhar The Hon'ble Supreme Court has recently restated the law vis-à-vis an Arbitrator’s power to grant interest under the Arbitration and Conciliation Act, 1996 (‘1996 Act&r

Intellectual Property Rights

Dynamic injunction against ‘rogue websites’ in UTV case- Balanced remedy or excessive enforcement?

30 April 2019

By Sudarshan Shekhawat In a judgement [see endnote. 1] delivered on April 10, the Delhi High Court has granted a ‘dynamic’ blocking injunction against certain websites publishing p

Goods and Services Tax

Expenses incurred on CSR - Not so GST friendly?

24 April 2019

By Koushal Sonthalia One of the major advantages under the GST regime is the unlocking of tax credits, a lot of which was not available in the erstwhile Indirect tax regime. While the earlier legis

Direct Tax

Prosecution under Section 276C of Income-tax Act, 1961 – An Overview

24 April 2019

By Ravi Sawana Introduction The mechanism for enforcing tax compliances under the Income-tax Act, 1961 (‘the Act’) is provided by way of three pilla

International Trade & WTO

All is fair in trade and war – Panel Ruling on interpretation of security exceptions in Russia-Traffic in Transit

23 April 2019

By Jayant Raghu Ram Introduction On 05th April 2019, the WTO circulated the Panel report in Russia – Traffic in Transit (DS512), a dispute which was initiated by Ukraine agains

Regulatory Laws

Maximum pensionable salary - SC upholds HC judgment quashing cap thereon

08 April 2019

By Ankit Parhar The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (“EPF Act”) is a social welfare legislation enacted to provide social security to employees in the form of retirement or old age benefits. The EPF

Corporate Advisory

Companies (Significant Beneficial Owners) Amendment Rules, 2019: Significant clarity at last

08 April 2019

By Sudish Sharma, Samad Ali and Anantha Desikan S Introduction The Companies (Significant Beneficial Owners) Rules, 2018 (“SBO Rules”) was notified on June 14, 2018. The SBO Rules endeavor to iden

International Trade & WTO

US withdrawal of GSP benefits for India

27 March 2019

By Bhargav Mansatta Generalised System of Preferences (GSP) means a mechanism by which imports from developing countries are subject to lower tariffs in the importing country. This system has been implemented by the developed countries s

Direct Tax

Dichotomy between Gross and Net amount - Analysis of Vijay Industries Judgment

25 March 2019

By Mahendra Singh Introduction: The Income-tax Act, 1961, under Chapter VI-A, provides for certain special deductions. These special deductions have been subject matter of litigation all along. One such pr

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