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Transparency and confidentiality in AD investigation proceedings

By Atul Gupta

Investigation process adopted by the Designated Authority in anti-dumping cases has recently been called into question before the Hon’ble Delhi High Court by the participating exporters. Proceeding has been challenged mainly on the ground that the Designated Authority failed to supply the information and data relied upon by it in the ...

Corporate Guarantee – Certainty in taxation not guaranteed!

By S.Sriram

Affiliates of Multi National Enterprises (‘MNEs’), in the recent past, are moving more towards functioning independently from their parent, operational and financial.  The freedom given in managing their own affairs in growing economies like India, has helped the affiliates to grow faster in the local markets.  However, ...

GST and centralized registration

By K. Srikanth

Much has been said about the introduction of levy of additional 1% tax proposed under clause 18 of the Constitutional (122nd Amendment) Bill 2014, (duly passed in Lok Sabha and which is now placed before a special committee, pending for approval by the Rajya Sabha, and subsequently by 50% of State Legislatures) on supply o...

Courting balance between investor and host state in ISDS

By R Subhashree

The  India’s model BIT (Bilateral Investment Treaty) was criticised as moving away from investor protection and being unreal. Foreign investor protection and the Investor State Dispute Settlement (ISDS) mechanism have received lot of attention, of late and has triggered law suits in the national courts ([Hu...

The Revenue Rule & International Taxation

By Sumitha Krishnan

International law is generally considered as the law of the nations and therefore, the rules of international law have developed into a long standing custom that they are dutifully followed by the individual countries. International taxation is one among such areas of law which is widely encroached by the international law and...

Industrial/ Institutional Consumers – the argument continues

By Shweta Kathuria

The Department of Consumer Affairs (Legal Metrology Division) by notification dated 14-5-2015 amended the Legal Metrology (Packaged Commodities) Rules, 2011 (PC Rules”). The PC Rules were framed to safeguard the interest of consumers by ensuring that the dealers cannot take undue advantage of innoc...

Third party rights under WTO DSU – Ongoing reforms

By Radhika Sharma

The WTO Dispute Settlement Understanding (DSU) is a central element in providing security and predictability to the multilateral trading system created under the WTO. Keeping in mind the value that the DSU adds to the WTO mechanism, it was realized that constant reforms need to be carried out in the text of the DSU keeping in mind the i...

Applicability of res judicata in tax matters

By Amar Gahlot

Res Judicata is the Latin term for "a matter (already) judged", or "a thing adjudicated". It means a case or suit already decided. It was recently defined as “a final judgment on the merits by a court having jurisdiction is conclusive bet...

Drawback of duties debited in freely transferable scrips issued under Chapter 3 of FTP

By Atish Laddha

The Central Government has recently introduced the new Foreign Trade Policy 2015-20 (FTP) on with an aim to increase exports of merchandise and services from India from the current (F.Y. 2013-14) USD 465.9 billion to USD 900 billion by F.Y. 2019-20, and to raise India’s share in world exports from 2% to 3.5%.


Time-limit in anti-dumping reviews in India – Rule 23 analyzed

By T.D. Satish

In the Indian context, the scheme of anti-dumping provisions under the Customs Tariff Act, 1975 (“the Act”) and the Anti-Dumping Rules (“AD Rules") [see end note 1] broadly divide the proceedings into two forms – original investigation and reviews. The procedure followed by the Designated Authority, Anti-Dumping (&ldquo...

Compelling a non-resident to seek PAN: A vexed question

By Tapas Misra

With a view to enhance detection capabilities of the tax department and enforcing better compliance Section 206AA was inserted by Finance (No.2) Act, 2009 with effect from 01.04.2010. This new provision mandated all recipients of income to furnish Permanent Account Number (PAN) and in order to discourage non-compliance it required tax to be deducte...

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...

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