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PROMISSORY ESTOPPEL: LAST HOPE FOR FADING EXCISE EXEMPTIONS?

“When one person has, by his declaration, act or omission, intentionally caused or permitted another person to believe a thing to be true and to act upon such belief, neither he nor his representative shall be allowed, in any suit or proceeding between himself and such person or his representative, to deny the truth of that thing.” [Section 115, Indian Evidence Act] ‘Promissory Estoppel’, as ...

Tweaking with treaty provisions : A lawyer’s perspective on the Direct Taxes Code bill, 2009

TAX TREATIES AND the rules of interaction of double tax conventions with domestic laws, have become extremely important in determining the tax liablility of the tax payer. Treaties can be given overriding effect over domestic law or choose a middle-push between the two worlds, making the tax-payer eligible for treaty benefits. The law under the Income Tax Act, 1961 in India The Income Tax Ac...

The peculiarity of dispute resolution in sports

Introduction There is no denying the fact that sports is a big industry in the world. So much so that 3 % of worldwide GDP comes from sports. In India sport approximately amounts to 0.5% of the Government of India expenditure. Since there are various methods designed to resolve dispute of other goods and services of such high value, should sports be different? The essence of quick dispute r...

Has the sun finally set? A review of the FEMA sunset clause

The Foreign Exchange Management Act, 1999 (‘FEMA’), brought in to keep pace with the changing dynamics of the Indian economic polity repealed the Foreign Exchange Regulation Act, 1973 (‘FERA’) and came into force on 1-6-2000. Apart from removing criminal prosecution for non-compliance of foreign exchange norms, FEMA also introduced a sunset clause for taking notice of contraventions under FERA....

After sunset: What’s in store for Export Oriented Units?

The Income Tax benefits that Export-Oriented-Units (EOUs) have been enjoying over the last couple of decades have finally come to an end at the hands of the Finance Act, 2011. Section 10B of the Income Tax Act, 1961 allowed an EOU to claim deduction of its profits and gains derived from export of goods for a period of ten years from the year of commencement of manufacture. This section containe...

A Realist’s account of the Bombay High Court’s Decision in the Vodafone Case

Much has been said about the Vodafone case, especially on the legitimacy of India’s right to taxthe Hutchison gains. This paper steers clear of that debate. Its contribution is rather simple. Itpresents a Realist’s account of the Bombay High Court’s recent decision in Vodafone International Holdings B.V v. Union of India. Incontrovertibly, the Vodafone case presents the Indian Courts with a ...

Doctrine of Lifting of Corporate Veil

The company is at law a different person altogether from the subscribers to the Memorandum and, although it may be that after incorporation the business is precisely the same as it was before, and the same persons are managers, and the same hands receive the profits, the company is not in law the agent of the subscribers or the trustee for them. Nor are subscribers as members liable, in any sha...

Infringement Analysis in Copyright Law

Conceptually speaking, copyright infringement analysis in a given factual scenario involves three basic steps – (i) establishing that the work is protected under copyright, exists; (ii) the alleged infringing act falls within the scope of exclusivity offered for that work; and (iii) the act is actually infringing in nature. The scope of this note is limited to direct infringement of copyright. ...

Idea Expression Dichotomy in Copyright Law

Introduction The idea-expression dichotomy was formulated to ensure that the manifestation of an idea (i.e. an expression) is protected rather than the idea itself. The doctrine has been widely used in the United States and is not really alien to Indian jurisprudence. Courts have repeatedly opined that ideas per se are not copyrightable; only the expression of an idea is copyrightable. An ide...

Tax Reforms and Reduction in Compliance Costs

Tax compliance is a complex phenomenon that is governed by a variety of factors. Some of these factors are, tax rates, complexity of laws, procedures, forms and returns, the efficiency of tax administration including tax audits and the legal consequences of non-compliance. The reforms in indirect taxes in the last two decades could be said to have reduced the cost of compliance to the trade and...

Trading as an Exempted Service

Union Budget 2011-’12 has made radical changes to various provisions of Cenvat Credit Rules, 2004 (hereinafter, “Credit Rules”). These far reaching changes have ostensibly been carried out with the objective of augmenting revenues and also to simplify complicated legal provisions. One significant change which has been brought vide the Budget 2011-12 is the insertion of the Explanation to Rule 2...

New definition of Input service

ONE of the path breaking changes brought in by Notification No. 3/2011 dated 1.3.2011, w.e.f 1.4.2011 is the new definition of ‘Input service' under Rule 2 (l) of the Cenvat Credit Rules, 2004 (hereinafter, ‘Rules') substituting the earlier definition. Amongst the significant aspects under the new definition are the absence of expressions such as ‘ setting up' , ‘ activities relating to busines...

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