Our attorneys and specialists remain up-to-date with the latest legal developments and offer their perspectives and critical commentary.


International Trade & WTO

Powers of Central Government in imposing trade remedial measures: Quasi-Judicial or Legislative?

30 九月 2022

Recently the Gujarat High Court in the case Real Strips v. Union of India had an occasion to decide the nature of powers exercised by the Ministry of Finance in deciding the imposition of countervailing duty. The article critically analysis the judgement of the High Court in the light of recent controversy surrounding the issue. The author analyses the issue on two metrics...


Draft Telecommunications Bill – An Explainer

29 九月 2022

The Department of Telecommunications has released the Draft Telecommunications Bill, which proposes a comprehensive framework governing licensing of telecommunication services, right of way, standards for public safety and national security, user safety apart from other provisions. The Bill aims to develop a future-ready legal framework that aligns telecommunication law with international standards and best practices, recognizing the importance of national, cyber security and public safety.

Goods and Services Tax

Government/ PSU procurements – Possible consequences of Supreme Court decision in Bharat Forge

27 九月 2022

Procurement by Government or Public Sector Undertakings through tenders has been subject to frequent litigations. The article discusses the recent decision of Supreme Court in Bharat Forge Limited which will have widespread implications on the whole procurement process. The Court has held that the supplier is required to enquire and thereafter arrive at a conclusion regarding the relevant HSN Code and the relevant rate of tax applicable to the item. Further, the Apex Court has directed that ...

Corporate, Mergers & Acquisitions / PE

Payment recovery mechanism against erring foreign importers

22 九月 2022

Since 1991, the opening of Indian markets during the liberalization, privatization and globalization drive in India led to a boost in international/ foreign trade. However, as is said, every coin has a flip side. With increasing globalization and international trade, the risk of non-payment/ non-realization against the exports made to the foreign importers has increased accordingly.

Intellectual Property

Applicability of the Doctrine of Equivalents in the Indian context 

21 九月 2022

With the passage of time, new technology is emerging day by day and this has resulted in a greater number of patent related disputes than ever. One of the key elements surrounding a patent dispute is the construction of the claim language, or claim construction, to determine their scope and extent of coverage.

Direct Tax

Foreign companies’ obligation to file tax return in India

19 九月 2022

One of the issues of wide interest and contemplation is whether a foreign company is liable to file a return in India when there is income accruing or arising in India but the same is not liable to tax, either because of an exemption under the Income Tax Act, 1961 or on account of the beneficial provisions of the Double Taxation Avoidance Agreements (DTAA). The article deals with various circumstances...

Intellectual Property

Indo-Pacific Economic Framework and future of cross-border data flows

16 九月 2022

India, 13 (thirteen) other Asian countries and the United States are part of an Indo-Pacific Economic Framework (IPEF) which share a commitment to free, open, fair and a prosperous Indo-Pacific that has the potential to achieve sustained and inclusive economic growth.

Competition and Antitrust

“To Deal or Not to Deal is the real question” - Vertical Restraints in the FMCG Sector

31 八月 2022

One of the objectives of the Competition Act, 2002 (“Act”) is to ensure that all market participants enjoy freedom of trade, allowing them to freely decide their choice of business, their modus operandi, and take other commercial decisions.

International Trade & WTO

Reference-price based anti-dumping duty: The Indian perspective

29 八月 2022

Anti-dumping investigations are conducted to determine the existence of dumping which causes injury to the domestic industry in the investigating country. In simple language, dumping is the act of exporting the product at a price lower than the price at which the said product is sold in the domestic market of the exporting country, thus causing injury to domestic producers in the importing country.

Goods and Services Tax

New Rule 88B providing for manner of calculating interest – Susceptible to challenge?

25 八月 2022

Due to periodical amendments, the provisions relating to levy of interest under GST has been the subject matter of varied interpretations. The issue concerning payment of interest on the gross/net tax liability in case of delayed payment of taxes was the subject matter for our article published in Tax Amicus (May 2022/Issue 131).


Advent of a new-era Digital India Act – Key aspects to look out

23 八月 2022

The Government is in the process of drafting a ‘Digital India Act’ which is slated to replace the Information Technology Act, 2000 and propose a comprehensive framework for IT, regulation of social media platforms, streaming platforms, govern use and deployment of new technologies and introduce certain other provisions. The article highlights the focal points of this regulation and provides some thoughts on each of those aspects.

Commercial litigation

Supreme Court clarifies on assessment of amalgamated entities

22 八月 2022

The article examines the rationale and thrust of a recent Supreme Court decision in the case of Mahagun Realtors (P) Ltd., wherein the Apex Court has clarified that an amalgamation would not per se invalidate an assessment order issued in the name of the transferor company. Discussing the facts of the case, the authors elaborate on the findings of the Court that notice issued in name of amalgamated entity is not always fatal to the proceedings

Direct Tax

Violation of Section 13 of the Income Tax Act – Denial of entire exemption vs. partial exemption

19 八月 2022

The Income Tax Act, 1961 (‘IT Act’) provides for various benefits for trusts which are established for charitable or religious purposes and registered under the IT Act. Sections 11 and 12 of the IT Act are the substantive provisions for exemptions available to religious and charitable trusts.

Intellectual Property

Trademark squatting – Jurisdictional perspectives

18 八月 2022

The ‘Doctrine of Territoriality’, accords protection to a trademark within the territory of the state where it has been registered or used. In simpler words, it means that a trademark shall be protected against any unauthorized use by any person within the country where it has been registered, used, or is known to the public.

Intellectual Property

Data Protection Bill withdrawn: Roadblocks towards a comprehensive data protection framework

05 八月 2022

This week witnessed yet another roadblock towards a comprehensive data protection framework for India, as the Data Protection Bill, 2021 (‘Bill’), as reported by the Joint Committee of the Parliament (‘JCP’), was withdrawn in the Parliament , amidst reports that a comprehensive legal framework is being worked upon, considering the recommendations of the JCP.

Intellectual Property

Data Privacy in India: Implementation Series – Preparing a Privacy Notice – Part 2

01 八月 2022

In Part 1 of the Implementation Series, we discussed the first four essentials as proposed under the Data Protection Bill, 2021 (the ‘Bill’). Here, we will deal with the next four elements of a privacy notice specified under Clause 7 of the Bill.

International Trade & WTO

Opening market access in government procurement through India-UAE FTA

29 七月 2022

In March 2022, India and UAE entered into a Free Trade Agreement. This Agreement is known as Comprehensive Economic Partnership Agreement (‘CEPA’). Among different aspects of trade and investment that were negotiated and incorporated under this agreement, the chapter on government procurement stands out.

Goods and Services Tax

Arrest of perpetrators for fraudulent passing and availing ITC in GST – Some issues

27 七月 2022

Under the Cenvat and Modvat regime as well as under various incentive schemes under the Customs law/FTDRA, there were unscrupulous persons, who created various firms/companies in the name of other individuals, existing or non-existing, for the purposes of undertaking fraudulent paper transactions.

Intellectual Property

Data Privacy in India: Implementation Series - Preparing a Privacy Notice - Part 1

25 七月 2022

India is moving towards a privacy conscious regime and is trying to catch up with the world on recognizing privacy in digital space. While handling personal data, a data fiduciary is to adhere to the principles of lawfulness, transparency, fairness, data minimisation, accuracy, integrity, accountability, purpose and storage limitation.

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