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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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Direct Tax

Centrica’s law on secondment of employees – Hurting hard UK companies

15 五月 2014

In this era of rapid globalization, the multinational companies (MNCs) are increasingly outsourcing ‘non-integral’ and ‘non-revenue generating’ (business support) functions to their subsidiaries or to third party vendors, located in low cost jurisdiction such as India.

International Trade & WTO

India’s stand before WTO as an instance of evidence in trade remedy investigations

08 五月 2014

This article presents a short analysis of the recently issued final findings in the safeguard review investigation on imports of PX-13 also known as 6 PPD into India, issued by the Directorate General of Safeguards (“DG”) on 24 April 2014.

Intellectual Property Rights

Trademark – Prosecution under PMLA for alleged infringement

22 四月 2014

In a new dimension to enforcement of trademark rights in India, the Enforcement Directorate (ED) of the Government of India has reportedly initiated action against two firms for allegedly infringing the registered trademarks of the public sector enterprise, Steel Authority of India Ltd. (SAIL).

Regulatory Laws

Sports law reforms in India – Agenda for 2014

21 四月 2014

The United Nations estimates that 3% of the total economic activity globally emanates from sports. This is significant, given that most leading industries cannot boast of such a large impact on the world GDP.  Further, the frenzy, patriotic fervor and passion generated by sports makes it the equivalent of war leading some legends like Bill Shankly to comment: “[football] wasn’t a matter of life and death, it was far more important”.

Intellectual Property Rights

Patents (Amendment) Rules, 2014 – Certain issues with the definition of small entities

24 三月 2014

On February 28, 2014 the Indian Patent Office (IPO) notified the Patents (Amendment) Rules, 2014 (“Rules”).

Intellectual Property Rights

Patents Act – IPAB re-emphasizes compliance with Sections 14 and 15

24 三月 2014

The Intellectual Property Appellate Board (IPAB) by its recent orders [see end note 1] dated 20th January, 2014 and 23rd January, 2014, set aside the orders of Assistant Controller rejecting the patent applications for a "sterile pharmaceutical composition" [see end note 2] and a "crystalline polymorph of a bisulfate salt of a thrombin receptor antagonist" [see end note 3] on grounds of lack of compliance with Section 14 and Section 15 of the Patents Act, 1970 (the Act) respectively.

Securities Laws

Voting rights of holders of depository receipts abroad

19 三月 2014

Depository Receipts (DR) are negotiable securities issued outside India by a depository bank against underlying rupee shares that are issued by a company incorporated in India. The DR can represent a fraction, single or multiple shares of an Indian issuer company (‘the Company’).

Excise Valuation: Sales Tax – Incentive or Deterrence?

18 三月 2014

Valuation under Central Excise law has always been one of the areas of dispute and it has again been brought to the fore front of discussions with the recent decision of the Supreme Court in the case of Super Synotex (India) Ltd and Others.

How relevant is the “relevant period” for credit distribution?

14 三月 2014

Rule 7 of the Cenvat Credit Rules [‘Credit Rules’ for short] relating to distribution of credit by an Input Service Distributor (“ISD”) has always been a problem area of the Credit Rules.

International Trade & WTO

Provisional anti-dumping measures in India – A misused provision

07 三月 2014

An anti-dumping investigation normally stretches for a period of 12 months, which upon due cause shown may continue up to 18 months from the date of initiation of the investigation.

Restraining legal proceedings - Recent trends

19 二月 2014

The general law of contract recognizes promises made for consideration as legally enforceable agreements. However, it frowns upon certain promises and prohibits their enforcement, including those that are in restraint of legal proceedings.

Corporate Advisory

Rights of nomination

19 二月 2014

A nominee in common parlance is understood as a beneficiary who has been so nominated to receive the benefit of a moveable asset (money) on the death of the person who is the owner of such asset and who has named the nominee in the relevant document.

Cenvat credit – Of mindset and (juris)prudence

18 二月 2014

From excisability and manufacture to valuation, Union Excise Duties have witnessed pitched courtroom battles over the past few decades.

International Trade & WTO

Single rate for producers & exporters from NME countries – An analysis

18 二月 2014

On December 3, 2013, China has requested for a consultation with the United States of America for certain methodologies in 13 anti-dumping measures imposed by USDOC against China (DS471).

R’BIting Bitcoins

29 一月 2014

Currencies across the globe need to have universal application and acceptability and have been given sovereign validity, sanctity by the respective countries that issue them. Each country issues its own unique currency that is valid within its territory.

Regulatory Laws

The Real Estate Bill - An Overview

29 一月 2014

The real estate sector in India, despite its large size and numerous players still remains outside regulatory purview and discipline and continues to be in the unorganized sector. One sided contracts in favor of the builder, large cash transactions, lack of standardization and quality and delay in delivery of completed projects continue to plague this unorganized sector.

Intellectual Property Rights

Delhi High Court rules on disparagement of trademark

16 一月 2014

A Division Bench of the Delhi High Court in a recent decision dated 10-12-2013 held that the television commercial which compares the product ‘Pepsodent Germicheck’ with ‘Colgate ST’ is not per se disparaging.

International Trade & WTO

The Trade Facilitation Agreement - Understanding the nuances

02 一月 2014

In The Trade Facilitation Agreement (TFA) was signed at Bali eliciting congratulations and relief, apparently lending credibility to the World Trade Organisation (WTO).

Intellectual Property Rights

Scope of ENV under PVP Act vis–a-vis the Seeds Act

23 十二月 2013

The Registrar, Plant Varieties Authority at New Delhi, vide its recent order of October 28, 2013 has held that parental lines of extant varieties [Extant (Notified) Variety - ENV]

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