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


E-Way Bill – Taking GST on digital highway

27 四月 2017

The concept of way bill and the requirement for every consignment of goods being moved to be accompanied by a way bill (besides other documents) has been retained under the GST regime, albeit electronically.

Applicability of GST on GTA

27 四月 2017

The Final GST Act is here, still many issues lack clarity and could result in disputes with the tax authority, owing to different interpretations and views between businesses and the department.

International Trade & WTO

Brexit: Invalidation of existing trade remedy measures in the EU

24 四月 2017

With the UK parliament passing the Brexit Bill on 14th of March 2017 paving the way for the government to trigger Article 50 of the EU Treaty (which allows the UK to begin the process to exit from the European Union), Brexit may now only be a matter of time.

Intellectual Property Rights

Assessing ‘Likelihood of Misrepresentation’ in matters of passing off

24 四月 2017

Indian Courts have predominantly applied the test, termed as the ‘Classical Trinity factors’ as set out in the landmark House of Lords decision in Reckitt & Colman Products Ltd v Borden Inc.

Corporate Advisory

Scope of ‘Any other person’ under Companies Act, 2013

03 四月 2017

In two recently delivered orders of the National Company Law Tribunal (NCLT), the question under consideration was whether a person who is unable to demonstrate having an ‘interest’ in the affairs of a company, is entitled to obtain copies of such company’s statutory registers.

E-Waste (Management) Rules, 2016 – Highlights

03 四月 2017

The Central Government has notified the E-Waste (Management) Rules, 2016 (the EWM Rules, 2016) which supersede the E-Waste (Management and Handling) Rules, 2011, (the EW Rules, 2011). The EWM Rules, 2016, have come into force from 1st October 2016.

Direct Tax

Finance Bill, 2017 – A look at further amendments

27 三月 2017

This year’s Budget was different in many ways. While the Finance Minister opted to present it on 1st February and departed from the decades-old tradition of presenting it on the last day of February, it also saw the merger of the rail budget alongside.

Intellectual Property Rights

Design infringement - Liability of intermediary & Information Technology Act

23 三月 2017

The term ‘intermediary’ in legal terminology and as per the Information Technology Act, 2000 means any person who on behalf of another person receives, stores or transmits that record or provides any service with respect to that record and includes telecom service providers..

Invoicing under GST

17 三月 2017

India’s decade long wait for a national tax on supply of goods and services that will create one of the world’s biggest single market could be almost over by July 1.

GST - Credit entitlement on free samples

17 三月 2017

In the past year our country has witnessed some bold decisions taken by the Government, one of which was passing of 101st Amendment Act to the Constitution paving the way for Goods and Services Tax Act (GST).

International Trade & WTO

AD investigations – Rate of duty for non-cooperating exporters

15 三月 2017

The recent Panel Report in Canada – Welded Pipe has reinforced the disciplines for applying “facts available” standard under the WTO Anti-dumping Agreement (AD Agreement) and has clarified the extent of analysis expected from investigating authorities while applying the standard.

Corporate Advisory, Insolvency

Winding Up – Legal position under Companies Act, 2013 vis-à-vis Insolvency and Bankruptcy Code, 2016

03 三月 2017

Prior to November 15, 2016, the term “winding-up” was neither defined under the Companies Act, 1956 (“1956 Act”) nor under the Companies Act, 2013 (“2013 Act”).

Direct Tax

Transfer of title without registration - Finance Bill 2017 addresses the dilemma

22 二月 2017

 The Supreme Court in the case of Shoorji Vallabhdas reported in [1962]  46 ITR 144 (SC) held that “No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or its receipt; but the substance of the matter is the i

Intellectual Property Rights

Trademarks - Well-known mark associated solely with the proprietor

22 二月 2017

In December, the Delhi High Court granted permanent injunction in favour of Mother Dairy (the Plaintiff) in Mother Dairy Fruit and Vegetable versus S.K. Rahee.

Preparing for transition to GST

20 二月 2017

GST being the largest indirect tax reform in Indian tax history is on the verge of implementation. Every business, small or big, will get impacted by GST.

International Trade & WTO

Implications of facilitating trade — India and the Trade Facilitation Agreement

10 二月 2017

The Trade Facilitation Agreement (TFA) negotiations were concluded in 2013, and the Agreement is set to come into force, in terms of Article X:3 of the Marrakesh Agreement, upon domestic ratification by two-thirds of the WTO membership, i.e., by 110 members. Nepal recently became the 108th member t

Regulatory Laws

Stamp Duty issues in slump sale transactions

06 二月 2017

Slump sale is a commonly used method of business acquisition wherein an undertaking as a “going concern”is transferred from one entity to another. The term ‘slump sale’ incorporated under the Income Tax Act, 1961 [See End Note 1] (“IT Act”) has been defined to constitute the following elements:

Intellectual Property Rights

World famous or not-Trans-border reputation in trade marks

24 一月 2017

Trans-border reputation as the name suggest means reputation that has spilled over to other jurisdictions wherein there is neither use of the trade mark in question nor the trade mark registered.

Direct Tax

TDS on sea freight – Good times for time charter ?

23 一月 2017

Computation of income of non-resident shipping entities posed many challenges and to ease the same Section 44B was enacted vide Finance Act, 1975 w.e.f. 1 April 1976.

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