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


Regulatory Laws

Dawn of the regulatory regime for Over-The-Top services

December 10 2018

By Prashant Phillips Introduction The Telecom Regulatory Authority of India (TRAI) had recently released a consultation paper on regulatory framework for Over-the-Top (OTT) Communication Services. The ever-incr

Direct Tax

Privity of contract and locus with a source of income – A test of diversion by overriding title

November 27 2018

By Prachi Goel & Saurav Sood The manufacturing business can be undertaken either on own account or by way of a job work. In case the job work is chosen as an option, the manufacturer absolves itself from the whole or any part of

Goods and Services Tax

Reversal of credit on write-off under GST – Open issues

November 27 2018

By Nirav S. Karia & Nivedita Agarwal “Haste is of the devil” is a phrase that applies aptly to drafting of new legislations in haste which usually gives way to misinterpretation, lack of clarity, and challeng

Regulatory Laws

Virtual Currency: State of pandemonium continues

November 26 2018

By Neeraj Dubey In 2017, the Reserve Bank of India (“RBI”), India’s central bank, published a “Working Group Report on FinTech and Digital Banking” that discussed the need to have a monitoring framework for new te

International Trade & WTO

Indonesia - Iron or Steel Safeguards: Metallurgic jurisprudence on definition of a "Safeguard Measure"

November 23 2018

By Bhargav Mansatta and Jayant Raghu Ram Introduction The Agreement on Safeguards (SGA) details the substantive and procedural provisions concerning the imposition of a safeguard measure. How

Intellectual Property Rights

Scope of Section 3(i): An analysis on diagnostic methods of treatment

November 21 2018

By Dr. Deepti Malhotra and Dr. Malathi Lakshmikumaran TRIPS and methods of treatment Patentability of methods of treatment is a contested subject mat

International Trade & WTO

Respite for Indian domestic industry: “Negative” final findings of Designated Authority appealable

October 24 2018

In an anti-dumping investigation, the Designated Authority may or may not recommend imposition of anti-dumping duties and where such recommendation is “positive”, the Ministry of Finance makes a policy decision regarding the same and issues customs notification where duty is to be imposed.

Goods and Services Tax

TDS under GST law – Certain issues

October 22 2018

Ever since Goods and Service Tax (GST) has been implemented, it has really kept the taxman as well as the implementers along with the taxpayers on their toes.


Supreme Court ruling in ArcelorMittal case – An analysis

October 12 2018

The Supreme Court on 4-10-2018 allowed yet another opportunity to mining major ArcelorMittal and Russia’s VTB Capital-backed NuMetal to bid for Essar Steel provided they clear their Non-Performing Asset (NPA) dues in two weeks. The bench comprising Justice R. F. Nariman and Justice Indu Malhotra, has also taken this opportunity to interpret and clarify Section 29A of the Insolvency and Bankruptcy Code, 2016. However, the Essar saga is far from over.

Corporate Advisory | Regulatory Laws

Data Principal and Data Fiduciary in the Personal Data Protection Bill, 2018

October 12 2018

The Chilean Constitution was amended on 16th June, 2018 to establish that protection of personal data is a constitutional right. Prior to this, other Latin American countries like Colombia, Mexico and Ecuador have already included the right to protection of personal data

Corporate Advisory | Insolvency

Cross Border Insolvency – An analysis of the draft chapter

October 12 2018

In the last few years, India’s banking sector has been fraught with an alarming number of non-performing assets. To this end, the Insolvency and Bankruptcy Code of 2016 (Code) strives to resolve the problem by allowing creditors to recover their dues and appropriately deal with loan defaulters. Akin to insolvency, its cross-border variant is one where the insolvent debtor has assets in more than one jurisdiction.

Intellectual Property Rights

Foreign filing license - Some issues

October 11 2018

Any person (inventor or applicant) who is an Indian resident, may wish to file a patent application (an application) in foreign countries due to various reasons, such as market potential, licensing opportunities, or other business policies. In such cases, the person may choose to either first file the application in India or obtain a foreign filing permission from the Indian Patent Office.

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