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International Trade & WTO

Rule 22 and jurisprudence: Duty margins for new shippers in case of sampling in original investigation

December 20 2018

By Greetika Francis Rule 22 of the Indian Anti-Dumping Rules provides that the Authority shall carry out a new shipper review to determine individual margin of dumping for a new producer or exporter if (i) the producer or exporter has not exported t

Intellectual Property Rights

Regularization of non-compliance with the Biological Diversity Act, 2002

December 17 2018

By Dr. Deepti Malhotra & Dr. Malathi Lakshmikumaran Biological diversity or biodiversity encompasses the entire species of plants, animals and microorganisms, including variability and their

Direct Tax

Conversion of company to LLP - Capital gains tax implications

December 14 2018

By Prerana Priyanshu In the past few years, the corporate landscape has witnessed de-corporatisation of many companies, perhaps, because of the regulatory burden imposed on them under the erstwhile and present company laws. With the enactment of the Limited

Goods and Services Tax

Denial of ITC for non-possession of e-way bill - An unfounded proposition

December 12 2018

By Nirav S. Karia & Nivedita Agarwal The Goods and Services Tax, the government’s most ambitious project and tax reform, is largely dependent on deployment of right technology and infrastructure for successful implementation. The introduction of t

Goods and Services Tax

Liaison office in India – The GST connection

December 12 2018

By Nirali Akhani A foreign company/ investor intending to expand business in India can do so by opening a branch office, project office, etc., or by establishing a liaison office in India among various other options. However, if the foreign company/investor

Regulatory Laws

Adding teeth to the corruption law in India

December 10 2018

By Akshita Alok In February 2018, the Corruption Perception Index 2017 rankings were revealed, which ranked India at #81 amongst a group of hundred and eighty countries. This ranking in the year 2016 was at #79 for India, albeit the scores in both the years

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

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