News & Briefings

The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.


No tax exemption to pharma companies on gifts to doctors

23 February 2022

The Supreme Court has held that pharmaceutical companies are not entitled to claim tax exemption on the expenditures in giving gifts/freebies to doctors to promote their respective medicines. The Apex Court in its decision dated 22 February 2022 noted that the claim of any expense incurred in providing gifts/ freebees in violation of the provisions of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 shall be inadmissible under Section 37(1) of Income Tax...

India UAE sign trade agreement on goods and services

21 February 2022

India has on 18th of February signed a Comprehensive Economic Partnership Agreement (‘CEPA’) with the United Arab Emirates. The Agreement which is expected to be operational with effect from May 2022, while will allow duty-free import of food products, textiles, gems & jewellery and pharmaceuticals into UAE from India, imports of certain petrochemicals and dates from UAE will also see import duty cuts in India.

Trademark disparagement – Comparison pointing out deficiency of rival product slanderous and mischievous

17 February 2022

Applying the Delhi High Court decision in the case of Reckitt Benckiser (India) Pvt. Ltd. v. Hindustan Lever Limited [151 (2008) DLT 650], the Calcutta High Court has held that an advertisement claiming that Baidhyanath Chyawanprash Special is ‘enriched with 52 Ayurvedic herbs’ whereas ‘ordinary Chyawanprash’ are made ‘with 42 ingredients only’, is disparaging.

Indian Union Budget 2022 proposes a scheme for taxation of virtual digital assets

01 February 2022

Presenting the Union Budget 2022, the Finance Minister of India has on 1 February 2022 proposed a new scheme to provide for taxation of virtual digital assets.

Words ‘Renaissance’ and ‘Sai Renaissance’ are phonetically as well as visually similar – Confusion to be presumed in infringement action when marks and goods/services identical

23 January 2022

The 3-Judge Bench of the Supreme Court of India has set aside the High Court decision which in turn had set aside the Trial Court decision holding that the ‘Renaissance’ mark of the plaintiff would be eligible for protection under Section 29(2)(c) read with Section 29(3) of the Trade Marks Act, 1999 against use of the mark ‘Sai Renaissance’ by the defendant, for the same hotel and hospitality services.

Faceless Assessment Scheme does not mean no personal hearing – Word ‘may in Section 144B(7)(viii) should be read as ‘must’ or ‘shall’

17 January 2022

The Delhi High Court has opined that a faceless assessment scheme does not mean no personal hearing. The Court in this regard was of the view that where an action entails civil consequences, observance of natural justice would be warranted. It held that unless the law specifically excludes the application of natural justice, it should be taken as implanted into the scheme.

Limitation for judicial or quasi-judicial proceedings – Supreme Court excludes period from 15 March 2020 till 28 February 2022

11 January 2022

Taking into consideration the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, the Supreme Court of India has directed that the period from 15 March 2020 till 28 February 2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.

TED refund on supplies to EOU by DTA unit – DGFT to refund TED paid in cash

07 January 2022

The 3-Judge Bench of the Supreme Court of India has recently held that the responsibility of refund of Terminal Excise Duty (‘TED’), in case of supplies to an Export Oriented Unit (‘EOU’) unit by a Domestic Tariff Area (‘DTA’) unit, in reference to applicable Foreign Trade Policy (‘FTP’), would be that of the authority responsible to implement the FTP under the Foreign Trade (Development and Regulation) Act, 1992.

Biological diversity Act sought to be amended – Bill proposed in Lower House of Indian Parliament

04 January 2022

A Bill to amend the Biological Diversity Act, 2002 has been proposed in the Lower House (Lok Sabha) of the Indian Parliament.

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