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


Intra-State supplies v. Inter-State supplies under GST law

16 三月 2018

While levying tax on various supplies of goods or services, it becomes pertinent to decide whether supplies shall be treated as intra-State supplies or inter-State supplies.

Corporate Advisory

Companies (Amendment) Act, 2017 – An analysis

06 三月 2018

The Central Government has notified Companies (Amendment) Act, 2017 (“Amendment Act”) on January 3, 2018 that was passed by the Parliament in its winter session [see End Note 1]. The Companies Act (Amendment) Bill, 2016 (“Bill”) was first introduced in the lower house of Parliament in March, 2016.

International Trade & WTO

Applicable time limit in Anti-dumping review proceedings

27 二月 2018

Three types of reviews are contemplated under the WTO Anti-dumping Agreement & Indian Anti-dumping Rules, 1995 namely (i) Mid-term review under Rule 23(1A) (ii) Sunset review under Rule 23(1B) and (iii) New Shipper review under Rule 22.

Direct Tax

Taxing compensation receipts – Whittling away the relief?

16 二月 2018

While taxing of long term capital gains and insertion of the Income Computation and Disclosure Standards (ICDS) have been some of the major talking points post presentation of Budget this year, the apparently innocuous insertion in Section 28 has not received much attention.

Intellectual Property Rights

Protection of designs vis-à-vis newness and originality

14 二月 2018

By Godhuli Nanda There is required sufficient novelty and originality for a completely new creation to come into existence as a design, and only thereafter would the design be said to be one which is capable of being protected as a design under

Goods and Services Tax, Regulatory Laws

Legal metrology - New labelling rules could agitate businesses

12 二月 2018

The Legal Metrology (Packaged Commodities) Rules, 2011 which govern the pre-packed commodities, were amended by Notification Number G.S.R. 629 (E) dated 23rd June 2017 and the said amendments have become effective from 1-1-2018.

Goods and Services Tax

E-way bill provisions and valuation of goods

12 二月 2018

The objective of plugging revenue leakage or tax evasion will take a step ahead with the introduction of E-way bill rules as the tax administration can keep track of every movement of goods above the specified value.


The Insolvency and Bankruptcy Code (Amendment) Act, 2018 – Analysis of the Key Changes

05 二月 2018

The Insolvency & Bankruptcy Code, 2016 (the “Code”) consolidated the archaic insolvency laws, provided a consolidated legislation and revolutionised the insolvency regime in India.

International Trade & WTO

Sunset Reviews: Whether mandatory

24 一月 2018

Anti-dumping duty can be levied in India for a period not exceeding five years in terms of Section 9A(5) of the Customs Tariff Act, 1975.

Goods and Services Tax

Why tax liquidated damages?

22 一月 2018

Performance is the essence of a contract and hence parties to contract generally incorporate their expectation in terms of damage caused by failure of either party to perform its obligations completely or as per the agreed terms.

Direct Tax

Non-compete fee received from former employer - The argument of capital receipt

19 一月 2018

The income chargeable under the head ‘salaries’ is one of the heads of incomes which covers exhaustively, ‘payments’ made between persons in the capacity of employer and employee.

Intellectual Property Rights

Rights of author in literary work and producer of cinematograph film - Scope in context of “dubbing” and “remake”

11 一月 2018

In one of the first decisions of its kind, the Division Bench of the Hon’ble Madras High Court in the case of Thiagarajan Kumararaja v. Capital Film Works (India) Pvt. Ltd.

Regulatory Laws

Aiming greater transparency on sale of packaged commodity online

03 一月 2018

The e-commerce sector has witnessed a phenomenal growth in the past few years resulting in the Central Government hightailing numerous legislative actions, initiatives and policies to regulate e-commerce companies. The Government vi

Corporate Advisory

Condonation of Delay Scheme, 2018

03 一月 2018

Statutorily, Companies are required to file their annual financial statements and annual returns with the Registrar of Companies of their respective jurisdictions (“RoC”) in the forms as prescribed and rolled out by Ministry of Corporate Affairs (“MCA”) from time to time.

International Trade & WTO

DGAD sets straight the procedures regarding Sunset Reviews

02 一月 2018

In the summer of 2017, the Supreme Court delivered a judgment that dealt with sunset reviews of anti-dumping duty. 

Treatment of vouchers under GST law

28 十二月 2017

With the increasing trend of electronic commerce, adoption of prepaid vouchers and gift cards has reached new heights. Vouchers are instruments which are redeemable on its face value against supply of goods or services.

Direct Tax

Guarantee Fee – No interest on lending credit-worthiness

26 十二月 2017

The payments relating to debt claims, service fee or other charge, could be characterized as interest provided there is privity of such contract.’

Intellectual Property Rights

Scope of Section 3(h) of the Patents Act, 1970 - An analysis

26 十二月 2017

Chapter II of the Indian Patents Act, 1970 (hereinafter the “Act”) enlists Inventions not patentable. Section 3(h) of the Act mandates that “a method of agriculture or horticulture” as non-patentable subject matter.

Regulatory Laws

Luck Factor - An analysis of changes in Gaming Law

05 十二月 2017

In today’s world, there is no sector or industry which does not marginally, if not entirely, depend on technology for its business purposes. This has shrunk the physical world and enlarged the virtual space, increasingly so in the field of gaming, thereby changing its rules.

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