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Investor and (host) state protection - India proposes a new model for BIT

By Subhashree Investor State Dispute Settlement (ISDS) mechanism which allows a foreign investor to sue sovereign states claiming compensation for loss of investment has been in focus for a number of reasons ranging from enormity of compensation awarded , use of multiple forums and almost endless litigation in enforcement of award to genuineness of claims and against regulatory laws . India h...

Trading of goods under negative list & Cenvat credit

By Dipa Devani The term ‘service’ is defined under Section 65(44) of the Finance Act, 1994 (“the Finance Act”) as under: Service means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include- (a) An activity which constitute merely-     (i)  A transfer of title in goods or immovable property, by way of sale, gift or in an...

Budget 2015 & supplies to ICB Projects – Certain Issues

By Deepak Suneja Supplies against International Competitive Bidding (ICB) have been on the rise with several specified projects being awarded in the recent times. In Union Budget, 2015 itself, five ultra Mega Power Projects have been announced. Considering the importance of these projects and their contribution towards economic growth, the Government has given several concessions for supplies...

Time period for completing anti-dumping reviews - An issue in flux

By Lakshmi Neelakantan The provisions relating to anti-dumping measures under the Customs Tariff Act 1975 (“Act”) and the Customs Tariff (Identification, Assessment & Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (“AD rules”) provide for different time periods for different stages of proceedings. This article seeks to analyze whether the time ...

ICDS – Will it make an Impact?

By Rajat Juneja Formulation of Income Computation and Disclosure Standards (‘ICDS’) The Central Government is empowered[see end note 1] to notify ‘accounting standards’ under Section 145 of the Act[see end note 2] which need to be necessarily followed while computing income under the head ‘profits and gains of business or profession’ or ‘other sources’. In the year 1996[see end note 3], two...

Shareholder’s activity – India’s stand

By S. Sriram Subsidiaries of Multi National Enterprises (‘MNEs’) generally avail the services of their group companies for routine business operation and management.  When such intra group services are paid for, questions often arise as to whether the services received are essential for business operations of the subsidiary, or are the services carried out by the MNE group with a view to secu...

Place of Entertainment – Uncertainty prevails

By Tushar Aggarwal With the passage of time, different technologies and standards evolve. Similarly, law cannot stand still; it must change with the changing social concepts and values [see end note 1]. Tax laws though necessarily enacted in its own time, are nevertheless to be construed as taking note of the advances in technology. Entertainment tax in India is being levied for more than a...

Information Technology Agreement-II – Should India join?

By Manoj Gupta Recently we saw how two bilateral agreements made the existence of WTO seem more relevant, by infusing more energy in the apex trade body. While agreement between India and USA on India’s food security programme and subsidies relating thereto allowed the WTO to move forward on the Trade Facilitation Agreement (TFA), an agreement between USA and China on the other hand brought t...

Engineering, Procurement and Construction (EPC) contracts in India

By Ashish Karundia The economic growth that India witnessed in last two decades has attracted Multinational Enterprises (‘MNEs’) to increase their business presence manifold in India. Many MNEs have won projects involving Engineering, Procurement and Construction (‘EPC’) to be undertaken on turnkey basis. An EPC contract generally involves supply of goods and services, both offshore and onsho...

Hearing in anti-dumping investigation – A comparative analysis

By T.D. Satish Despite lack of procedural clarity about the conduct of oral hearings, India scores over EC, South Africa and Pakistan by requiring a compulsory hearing. The One of the most sacrosanct principles of natural justice – the legal maxim of audi alteram partem, requires that no person shall be condemned or punished unless such person is heard. Oral hearing or one to one meetings w...

Will compliance costs actually go down with introduction of GST?

By V. Sivasubramanian A Goods and Services Tax (GST) is on the anvil. From the kind of discussions I see around in the media and Government circles, the only issues which are holding back its rollout is the lack of consensus on the compensation mechanism for the expected loss of some States on account of its implementation, inclusion or exclusion of specific products from scope of GST and the...

Offshore sale transactions – A lacuna in the Indian Sales Tax regime

By Puneeth Ganapathy The purpose of this article is to analyze the applicability of the Central Sales Tax Act, 1956 (‘CST Act’) and State VAT Acts to sales transactions that involve sale of goods to offshore locations. For the purpose of this analysis, offshore locations refer to offshore sites or installations falling beyond the territorial limits of India, but within the Exclusive Economic ...

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