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To do or not to do - Compliance of procedures in notifications

By Anandh Venkataramani Often the dispute when interpreting notifications under tax laws, particularly indirect taxes, is whether the procedural conditions prescribed in the notification is to be strictly complied with, or whether substantial compliance would be sufficient to avail the benefit accorded therein. If strict compliance is required, then the procedure, as prescribed, has to be fol...

Labour welfare cess and its implications for the construction industry

By Anup Koushik Karavadi       The construction industry in India is witnessing a boom fuelled by growing demands for infrastructure, commercial space and residential accommodation for the aspirational middle class.  The industry is intricately tied to economic growth and creation of jobs, which in turn results in increasing consumer spending and growth, so the cycle is complete. While it is...

Trade Marks – Delhi High Court rules in favour of international exhaustion

By Jasneet Kaur       In a significant ruling involving the question of parallel import, the Division Bench of High Court of Delhi has held that the Indian Trade Marks Act, 1999 embodies the Principle of International Exhaustion [Kapil Wadhwa & Ors. v. Samsung Electronics Co. Ltd. & Anr., - FAO(OS) 93/2012]. The Division Bench differed with the narrow interpretation of the word ‘the market’ ...

Applicability of VAT on agreement to sell flats

By Sonal Singh Baghel In a case where the builder of a fully constructed flat enters into an agreement to sell the same to a buyer, the same will be considered as a sale of immovable property and there is no controversy regarding imposition of sales tax on such a transaction. However, applicability of sales tax on an agreement to sell a flat that is still in the process of construction has la...

Sampling in anti-dumping investigations – Understanding EC’s practice

By T.D.  Satish Introduction     Anti-dumping investigations are company-specific and in a majority of such investigations, separate margin of dumping are determined for producers/exporters based on data provided by them. But often situation arises wherein large numbers of exporters participate and request for a separate duty margin. Since, anti-dumping investigations are time bound, this...

Advance Pricing Agreements – Towards compliance by cooperation

By R. Subhashree India recently notified the rules for Advance Pricing Arrangement (APA). Though originally part of the Direct Taxes Code (DTC), APA has been implemented now.  It comes shortly after the recommendation of the committee on GAAR which has suggested tweaking of rules to make them more investor friendly. India is often described as a place where transfer pricing is difficult. APA ...

Market economy status for Chinese exporters

By Manoj Gupta Recently the European Court of Justice gave a landmark ruling laying down certain parameters for granting market economy treatment to the individual exporters from non-market economy (NME) countries. The issue as the one before the court, being more factual, needs to be dealt with on case-to-case basis. However, looking at the trend, particularly during the last one year, it is...

Proof of right requirement for Indian patent applications

By Deepak Singh Persons entitled to file application in India       Section 6 of the Patents Act, 1970 (‘the Act’) states that an application for patent can be made, either alone or jointly, by a true and first inventor, an assignee of the inventor, or a legal representative of the inventor or the assignee. The expression 'true and first inventor' has been defined under Section 2(y) of the...

Taxation of services - An education guide without legal backing

By Iype Mathew Through a press release dated 20th June, 2012 the official spokesperson of the Central Board of Excise & Customs announced the release of guidance paper on service tax titled “Taxation of Services : An Education Guide”.  The guide in the form of notes was issued in the context of the introduction of a big change in the system of levy of tax on services in India.  In fact the ea...

Scope of product under consideration in anti-dumping investigations

By Bhargav Mansatta   ‘Product under consideration’ (PUC) in an anti-dumping investigation is the imported product which is alleged as being dumped in the domestic market of the investigating country. To this end, Article 2.1 of the Anti-dumping Agreement (ADA) provides as below:     “For the purpose of this Agreement, a product is to be considered as being dumped, i.e. introduced in to th...

Shaping the future of competition

By Sundar Ramanathan In a short span of time, the Competition Commission of India (CCI) has been credited with being a key player in ensuring free play of market forces in our economy (see end note 1). The orders passed by the CCI have made the industry sit up and take notice (e.g. cement cartel case, DLF case). It appears that the CCI will play a decisive role in promoting competition and fa...

Law regulating foreign contributions - An overview

By Shagun Jain         The Foreign Contribution (Regulation) Act, 2010 (FCRA 2010) and the Foreign Contribution (Regulation) Rules, 2011 (FCR Rules) have been enacted with effect from 1st May, 2011, repealing the earlier Act and rules of 1976. The FCRA 2010 sets out what is permitted, restricted or prohibited with respect to acceptance and utilization of foreign contribution or foreign hospi...

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