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

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Union Budget, 2016 – An analysis of certain changes in Central Excise

19 三月 2016

The last two Budgets were witness to the Government trying to put a quietus to the storm generated over retrospective taxation and to increase tax compliance through certain amendments to law and procedures.

TN VAT Act – A look at the recent amendments

19 三月 2016

The Government of Tamil Nadu has brought out certain amendments to the Tamil Nadu Value Added Tax Act 2006 (‘the Act’) and the Tamil Nadu Value Added Tax Rules, 2007 (‘the Rules’), with effect from 29th January, 2016 [see end note 1].

Intellectual Property Rights

Stay of proceedings in an infringement suit and challenging validity of a registered trademark

17 三月 2016

A Full bench (Three Judges) of the Delhi High Court recently held that prior permission of the Court is not necessary under Section 124(1)(b)(ii) of the Trade Marks Act, 1999 (TMA) for filing a rectification petition before the IPAB during the pendency of an infringement suit.

Regulatory Laws

Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts Act, 2015 – A Comment

17 三月 2016

The justice delivery system of our country can be excruciatingly slow. In commercial disputes, time is of the essence and delays can derail the entire remedy and relief and undermines business confidence in Indians as well as those interested in investing in India. 

International Trade & WTO

RTI Act & disclosure of information in anti-dumping investigations

11 三月 2016

Access to information is a cornerstone in any administrative or quasi-judicial proceeding and non-availability of the relied upon documents to the affected parties have been condemned for long by the highest Court of this country.

Direct Tax

Artificial computation provisions – Unintended cross roads with anti-avoidance rules

27 二月 2016

In the law of Income-tax, the main principles are fairly simple – the whole difficulty arise in their application.  The first question, what is income, is a dark cat in the bag of the income-tax code [See End Note 1]. 

Regulatory Laws

Conciliation for settling family disputes

27 二月 2016

Globally, alternative dispute resolution is slowly, but steadily becoming the preferred mode for settling disputes. Many corporates including large business conglomerates are seriously evaluating the merits of  mediation and conciliatory procedures to avoid lengthy,

Intellectual Property Rights

Obviousness - Different standards for Opposition and Revocation?

22 二月 2016

Patents are not just instruments of private commercial utilisation but also have an impact on public policy. They are thus, governed by a system which allows for challenge to the validity of a patent at different stages.

Determining character of ‘manufacture’

19 二月 2016

Budget 2016 is just around the corner and despite the fact that the ‘seamless’ tax regime of GST passes through political rough weather, the government is intent on implementing it from next fiscal.

Regulatory Laws

Start-up India plan: accelerating start-up movement

09 二月 2016

The Start-up India initiative of the Government of India (“GOI”) was announced on January 16, 2016 with the aim to empower start-ups to grow through innovation and design. This initiative strives to build a strong eco-system for nurturing innovation and start-ups

International Trade & WTO

Market economy status to China – Debate continues

08 二月 2016

The EU Commission recently held a debate on the sensitive issue of granting ‘market economy status’ to China. Considering China’s Accession Protocol, it may be noted that the final decision will have to be made by the European Parliament and EU Member States later this year.

Intellectual Property Rights

The curious case of patent infringement CTR v. Sergi

28 一月 2016

This case pertains to a suit filed by CTR Manufacturing Industries Limited against Sergi Transformer Explosion Prevention Technologies Pvt. Ltd.

Direct Tax

Draft guidelines for determination of PoEM - A incongruous note to an intended harmonious provision?

22 一月 2016

Section 6(3) of the Income Tax Act, 1961 (‘Act’) has been amended vide Finance Act, 2015 to introduce the concept of Place of Effective Management (‘PoEM’) to determine residential status of companies. Memorandum to Finance Bill, 2015 provided that the amendment has been brought to align the provisi

Regulatory Laws

Wishlist 2016 for Real Estate Sector in India

22 一月 2016

Agricultural land in the rural areas and real estate in  cities has always been  a stable rock for economies and investors since time immemorial across the world.  Warren Buffet in his annual  letter to shareholders about investing in real estate in 2014 said  “Whatever the chatter,

‘Place of removal’ – The debate continues

20 一月 2016

Central Excise law, after six decades of its existence, is expected to yield its place to the Goods & Service Tax (GST) shortly but it continues to evolve even today.

International Trade & WTO

Initiation of investigation: Issue of cumulation

11 一月 2016

Article 5 of WTO:ADA provides for initiation and subsequent investigation. Clause (ii) of Article 5.2 provides that the application shall contain the information relating to the names of the country or countries of origin or export in question

Resolving disputes the ‘Ordinance’ way

28 十二月 2015

The Arbitration and Conciliation Act of 1996 (‘the 1996 Act’)  was an improvement on the Arbitration Act 1940 but did not manage to put an end to the long & dreary litigation tunnels for the disputing parties with a little help from the highest court of our land.

Arbitration Ordinance, 2015 – ‘Public Policy’ defined

28 十二月 2015

In order to facilitate the ease of doing business, the Government of India (‘Government’), intends to overhaul the regulations  governing business by abolishing many outdated laws and making extensive changes to the existing ones to allow companies to concentrate on their business and profits.

Intellectual Property Rights

Divided on divisional patents

24 十二月 2015

Divisional patent applications refer to such patent applications which have been divided out from a first filed patent application, also called a parent application.

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