articles
Corporate
Industrial Relations Code, 2020 – An overview
02 十月 2020
The Industrial Relations Code, 2020 (“IRC 20”) has been introduced as a part of the labour legislations consolidations, in terms of the recommendation of the Second National Commission on Labour (2002). Accepting their recommendations, the Ministry of Labour and Employment has consolidated labour code in to four labour codes of (i) Industrial Relations (ii) Wages (iii) Social Security (iv) Welfare and Safety.
Corporate
Code on Social Security, 2020 – An overview
02 十月 2020
• The purpose of Code on Social Security, 2020 (‘SS Code’) is to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organized or unorganized or any other sectors and for matters connected therewith or incidental thereto.
Corporate
Occupational Safety, Health and Working Conditions Code, 2020 – An overview
02 十月 2020
Pursuant to the recommendations of Second National Commission on Labour, the Ministry of Labour and Employment had introduced the Occupational Safety, Health and Working Conditions Code, 2020 (‘OSHW’) Code in the Lok Sabha in order to consolidate and amend the laws regulating the occupational safety, health and working conditions of the persons employed in an establishment.
International Trade & WTO
The ‘Mutuality’ of a mutually agreed solution under the Dispute Settlement Understanding
30 九月 2020
The article discusses an interesting proposition which arose in a recent dispute before the WTO’s DSB in the case United States - Tariff Measures on Certain Goods from China (DS543). According to the author, the Panel has clarified that for a solution to be accepted as a mutually agreed solution within the meaning of Article 12.7, the solution must be acceptable to both parties, i.e. should be mutual, and must resolve the issue at hand.
Goods and Services Tax
Tata Motors’ AAR decision: A fix to the age-old strife?
25 九月 2020
Employee recoveries have always been a contentious issue, both in pre-GST era and under GST. The article elaborately analysis a recent decision of Maharashtra AAR in the case of Tata Motors, where the Authority has held that the provision of bus facilities by the employer to the employee on a nominal price falls under ‘employer-employee’ relation and is not a ‘supply’. Analysing whether the said ruling will be beneficial for the assessees, the author discusses the effect on other doctrines
Corporate
Understanding cross border social security obligations
14 九月 2020
The article notes that many countries with which India has SSAs have clarified that the work from home scenarios arising out of COVID-19 would not be considered for determining the eligibility of payment of social security obligations, but in the absence of any clarification from Employees Provident Fund Organisation, there exists an ambiguity on the status of foreign workers who are currently working remotely from their home country…
Intellectual Property
Patents – Patentability with respect to inventive step and proof of right
13 九月 2020
In this case [Stempeutics Research Pvt. Ltd. v. The Assistant Controller of Patents & Designs ], the Intellectual Property Appellate Board (‘IPAB’) adjudicated patentability with respect to inventive step under Sections 2(1)(ja) and 3(e) of the Patents Act, 1970 (‘Act’). The IPAB also addressed the issue of submission of proof of right under Section 7(2) of the Act.
Intellectual Property
Trademarks “Your Wings to Life” and “Gives You Wings” are neither deceptively similar nor identical
10 九月 2020
In the present case [Red Bull AG v. Dr. Reddy’s Laboratories Limited & Ors. ], the Intellectual Property Appellate Board (“IPAB”), determined whether a registered trademark of a sub-brand, if not in use, can be removed from the trademark register on the request of a non-aggrieved party.
Intellectual Property
Trademarks – Prior use holds precedence over prior registration
10 九月 2020
In the present case [Mandom Corp v. Fem Care Pharma Limited & Ors. ], the Intellectual Property Appellate Board (“IPAB”) examined one aspect of the often ambiguous issue in trademark law of prior use versus prior registration. It also clarified certain procedural law principles like res judicata, locus standi, and burden of proof.
International Trade & WTO
Suspension of lesser duty rule by the EU in anti-dumping investigations
28 八月 2020
The lesser duty rule may be suspended by the EU if there are distortions of raw materials price. Moreover, as per Article 7(2a), the lesser duty rule can only be suspended when a single raw material for which distortion is found accounts for not less than 17% of the cost of production of the product concerned. After these requirements of Article 7(2a) are met, it still has to go through the rigours of the Union interest test.
Goods and Services Tax
‘Intermediary’ – Mediating required for intermediary
26 八月 2020
The article discusses at length the issue as to whether an intermediary suppling service to a foreign customer should discharge CGST+SGST or IGST. The authors are of the view that in such case, the transaction would be covered under Section 13(8)(c) and be deemed as inter-State supply as per Section 7(5)(c). They also state that the Gujarat High Court’s observation in the case of Material Recycling Association of India, that CGST+SGST would be liable in such case, is a mere obiter dicta.
Goods and Services Tax
Contractual payment = Consideration?
26 八月 2020
The article elaborately discusses the thin line which a payment needs to cross in order to become a consideration. Discussing the definitions of ‘consideration’ under GST law and Indian Contract Act, 1872, the article states that payment should have a direct and sufficient nexus with the supply and be at the desire of the promisor.
Competition and Antitrust
CCI’s changed approach to enforcement amidst the pandemic
26 八月 2020
The Competition Commission of India’s (“CCI”) regular functioning continues to stand suspended amid the COVID-19 pandemic since March 2020. The Indian antitrust regulator however was quick to adapt to the changed circumstances and adopted a modus operandi which allowed for parties to submit merger notifications as well as responses in on-going investigations and new informations online.
Direct Tax
Doctrine of Merger and its application to orders passed under Income Tax Act, 1961
18 八月 2020
Doctrine of Merger is not applicable in all scenarios and to all the orders passed under the Income Tax Act. The Courts have been playing a vital role by applying this doctrine on case to case basis to determine whether or not the powers under Section 263 and 154 have been exercised within the time limits prescribed and also in certain cases to determine if the appeals have been filed within the condonable period.
Intellectual Property
Dishonest adoption of a well-known trademark for dissimilar goods and services - A ground of infringement
14 八月 2020
The Delhi High Court in the case of Bayerische Motoren Werke AG v. Om Balajee Automobile (India) Private Limited granted an ad-interim injunction to the plaintiff and restrained the defendants, from manufacturing, exporting, importing or offering for sale, advertising or in any manner dealing with goods, not limited to e-rickshaws, bearing the mark “DMW” or any other mark which is identical or deceptively similar to the plaintiff’s “BMW” trademarks.
Corporate
Corporate Social Responsibility and implementation agencies
11 八月 2020
The article discusses at length the recently released draft Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020. According to the authors, the Draft Rules are a ray of hope in regulating implementation agencies and ensuring a greater transparency by formulating the registration process.
International Trade & WTO
Implementation of Significant Distortions Methodology by EU in original anti-dumping investigations – Who’s next after China?
29 七月 2020
Significant distortions methodology on imports from China as per Article 2(6a) of the EU’s Basic Regulation has been applied in three original anti-dumping investigations. While individual producers/exporters continue to register their participation, there is no opposition/response from China during the investigations to avoid application of significant distortion methodology and as a result, exports from China face the same treatment as that of a non-market economy country.
Goods and Services Tax
Is the time limit for filing TRAN-1 sacrosanct – Madras High Court adds a twist to the never-ending tale
27 七月 2020
Question whether the time limit imposed on transitioning the credit into GST from the erstwhile regime is sacrosanct has now been decided by various High Courts and interestingly, not all of them have taken the same view. Recently the Madras High Court has held that the provision imposing time limit is intra vires the Central Goods and Services Tax Act, 2017 and is mandatory in nature.