NEWS

23 November 2022

Digital Personal Data Protection Bill, 2022: Key Takeaways

The Digital Personal Data Protection Bill, 2022 (the “Bill”) has been proposed by the Ministry of Electronics and Information Technology on November 18, 2022 for public consultation. This was released pursuant to the Joint Parliamentary Committee’s Data Protection Bill, 2021 (“2021 Draft”) and a series of drafts following the judgment of the Supreme Court in Justice K.S. Puttaswamy (Retd) v. Union of India.

TDS on indirect payments – ‘Commission’ includes both direct and indirect modes of payments

The Supreme Court in the case of Singapore Airlines Ltd. v. CIT has held that provisions of Tax Deduction at Source (‘TDS’) under Section 194H of the Income Tax Act, 1961 would apply in case of commission paid by indirect mode of payment. The Court in this judgement dated 14 November 2022 observed that the word ‘commission’ is to be interpreted expansively, inclusive of both direct and indirect modes of payments.

Trademarks – International registration – Deemed protection under Section 35E(5) cannot be extended when opposition filed within time

The Delhi High Court has held that in case of failure of the Registrar of Trade Marks to notify its acceptance of extension of the trademarks under international registration (under the Madrid Protocol) where India has been designated to the International Bureau, a deemed protection cannot be extended to the trademark where the same has been opposed within the time for notice of opposition.