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Cosmetics less than 10g or 10ml not covered under MRP based assessment

By Charanya Lakshmikumaran Importation of goods into India attracts customs duty which usually consists of BCD, CVD and SAD along with education cess and secondary and higher education cess. CVD is levied in order to countervail the excise duty on like articles that are domestically manufactured. In cases where the domestic goods are valued on MRP less abatement, the same principle would be f...

Time-limit for anti-dumping investigations

By T.D. Satish To preserve the supremacy of law and legal procedures, adherence to a time frame prescribed for completion of an investigation becomes important. It is even more essential in those cases, where the fate of an industry segment depends on the finding or the conclusion of the appointed authority. Anti-dumping investigation is one such specie, wherein the interested parties to the ...

League sports – Applicability of competition law

By Vidushpat Singhania While cricket is the king of sports in India, other team sports like football and hockey and recently even Formula 1 races are gaining popularity and viewership with large corporates evincing interest in sponsorship and willing to invest in building brands and some even acquiring popular overseas clubs that attract a young audience. IPL is now in its fifth season and it...

Amendment of patent applications and patents in India

By Amit Koshal The Indian Patents Act, 1970 (“the Act”) provides for amendment of an application for a patent or a complete specification or any related document, at any time either before or after grant of the patent, if the Controller so thinks fit and subject to certain conditions. In general, amendments to patents and applications are governed by Sections 57 and 59 of the Act, which stipu...

Finance Bill, 2012 - Is corporate gift of shares taxable?

By Tarun Jain*   This author in the article titled as ‘Taxability of Corporate Gift of Shares’ [See note (i)]  had examined the ruling of AAR in Dana Corporation, In Re [See note (ii)] and others. In those rulings the AAR had, inter alia, held that no capital gains implications arose in case of gift of shares of subsidiary by holding company as ‘consideration’ in such cases of transfer could...

Budget 2012 – Service Tax regime recast

By Kapil Sharma and Shivam Mehta The Union Budget 2012 has brought about a paradigm shift in the existing Service Tax laws affecting not only tax payers but also tax authorities and other stake holders. The proposals in the Budget 2012 have something to offer to all including the Government and the industry at large. It is imperative for us to understand the major proposals in the budget whic...

Determination of disputed questions under VAT law - Prevalent diversity

By Ashish Karundia and Isha Modi Consistency in the provisions of laws across states will lead to uniformity in interpretation resulting in hassle free trading. Earlier, business entities were mostly operating within a state and with limited exposure to inter-state transactions. However, with the opening up of the economy, businesses have spread considerably with inter-state dealings across...

FDI Policy on downstream investment - A blessing in disguise?

By Rahul Dhawan Foreign investment in India is regulated by the Foreign Direct Investment Policy (“FDI Policy”) as amended from time to time by the Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce and Industry. Barring a few prohibited sectors such as real estate, retail trading (except single brand product retailing), gambling and betting, lottery business, manufact...

The Budget 2012 - Some thoughts

By Gayatri Sridharan The Budget of 2012 is finally out. The expected changes have been brought about. A few changes appear controversial no doubt but may be essential to plug evasion of tax. This is not to state that the measures need to be harsh.  How does one seek a balance between necessity and harsh measures?     The first Budget Speech was brought in by Shri R. K. Shanmukham Chetty on ...

Budget 2012 – Indirect tax changes bring GST closer

By V. Sridhar The Union Budget presented by the Finance Minister on 16th March, 2012 is a bold effort at fiscal consolidation. The fiscal position was not looking good. The revised estimate of fiscal deficit for the current year is 5.9 percent of the GDP. The current account deficit is estimated to be well above the comfort level and pegged at 3.6 percent of the GDP. Therefore, what the docto...

Pre-packed commodity - The controversy continues

By Divya Jain   “Metrology is the science of measurement, embracing both experimental and theoretical determinations at any level of uncertainty in any field of science and technology.” [International Bureau of Weights and Measures (BIPM)]. The Legal Metrology Act, 2009, enacted in April, 2011, repeals the over three-decades-old cumbersome Standards of Weights & Measures Act, 1976. There a...

GAAR – Can expansive definition provide certainty?

By R. Subhashree “Certainty is integral to rule of law. Certainty and stability form the basic foundation of any fiscal system. Tax policy certainty is crucial for taxpayers (including foreign investors) to make rational economic choices in the most efficient manner...”     The Supreme Court of India’s observation in the Vodafone case emphasises certainty. A much sought after ideal by tax...

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