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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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Intellectual Property

Data Protection Bill withdrawn: Roadblocks towards a comprehensive data protection framework

05 八月 2022

This week witnessed yet another roadblock towards a comprehensive data protection framework for India, as the Data Protection Bill, 2021 (‘Bill’), as reported by the Joint Committee of the Parliament (‘JCP’), was withdrawn in the Parliament , amidst reports that a comprehensive legal framework is being worked upon, considering the recommendations of the JCP.

Intellectual Property

Data Privacy in India: Implementation Series – Preparing a Privacy Notice – Part 2

01 八月 2022

In Part 1 of the Implementation Series, we discussed the first four essentials as proposed under the Data Protection Bill, 2021 (the ‘Bill’). Here, we will deal with the next four elements of a privacy notice specified under Clause 7 of the Bill.

International Trade & WTO

Opening market access in government procurement through India-UAE FTA

29 七月 2022

In March 2022, India and UAE entered into a Free Trade Agreement. This Agreement is known as Comprehensive Economic Partnership Agreement (‘CEPA’). Among different aspects of trade and investment that were negotiated and incorporated under this agreement, the chapter on government procurement stands out.

Goods and Services Tax

Arrest of perpetrators for fraudulent passing and availing ITC in GST – Some issues

27 七月 2022

Under the Cenvat and Modvat regime as well as under various incentive schemes under the Customs law/FTDRA, there were unscrupulous persons, who created various firms/companies in the name of other individuals, existing or non-existing, for the purposes of undertaking fraudulent paper transactions.

Intellectual Property

Data Privacy in India: Implementation Series - Preparing a Privacy Notice - Part 1

25 七月 2022

India is moving towards a privacy conscious regime and is trying to catch up with the world on recognizing privacy in digital space. While handling personal data, a data fiduciary is to adhere to the principles of lawfulness, transparency, fairness, data minimisation, accuracy, integrity, accountability, purpose and storage limitation.

Direct Tax

Deduction under 10AA – Benefit available even after sunset date?

21 七月 2022

Special Economic Zones (‘SEZ’) were introduced with an intent to drive economic growth along with quality infrastructure complemented by attractive fiscal package. Initially introduced in the form of SEZ Policy in 2000, the scheme was subsequently formalised in the form of SEZ Act, 2005 (‘SEZ Act’).

Corporate

Prevention of misleading advertisements – Analysis of guidelines issued by Central Consumer Protection Authority

20 七月 2022

The Consumer Protection Act, 2019 (‘Act’), which came into force on 20 July 2020, defines ‘misleading advertisement’ in relation to any product or service

Intellectual Property

Single colour trademarks – A ‘grey’ area

18 七月 2022

The trademark regime in India provides broad protection and covers unconventional marks such as shape marks, sound marks, image marks, combination of colours, etc. However, when it comes to single colour marks, the regime is far from colourful.

Intellectual Property

Obtaining statutory licence requires strict compliance with Copyright Rules

18 七月 2022

Over the years, radio broadcasters and copyright owners i.e., music producers have been in a tussle before various courts and tribunals on various issues pertaining to music licensing. In the past year, radio broadcasters and music producers have been at crossroads with each other regarding compliance with certain rules prescribed for obtaining a statutory licence.

Competition and Antitrust

Bid-Rigging in Public Procurement: An Indian Perspective

08 七月 2022

The Competition Commission of India (“CCI”) in recent years, has become a vigorous regulator. Frequent, suo moto investigations, exemplary penalties to create a deterrent effect, and market studies to better understand evolving markets are some of the actions taken by the CCI in the past few years.

International Trade & WTO

Notes from the WTO’s 12th Ministerial Conference – India saves the day

30 六月 2022

The World Trade Organization (‘WTO’) concluded the 12th Ministerial Conference (‘MC 12’) in Geneva on 16 June 2022. Being the first Ministerial Conference since the outbreak of the Covid pandemic in 2020 and being held after a more than four-year hiatus, MC 12 was one of the most anticipated Ministerial Conferences.

Goods and Services Tax

Compensation Cess and sharing of revenue with States – Some points to ponder

24 六月 2022

On the 5th Anniversary of implementation of GST in India, the article discusses the levy of compensation cess which was initially imposed to compensate the States for their revenue loss due to GST implementation, and which was supposed to expire after 5 years. Elaborately discussing the levy, the article deliberates the background of the recommendation of the GST Council to extend the levy till March 2026. It also notes how the States will not get any compensation after June 2022. The authors...

Corporate, Mergers & Acquisitions / PE

Contract labour under the new regime – An Overview

22 六月 2022

Under the Constitution of India, ‘labour’ is a subject matter of the concurrent list. Therefore, both Central and State Governments have the power to enact labour and employment legislations. This has frequently resulted in legal quagmires because of numerous laws being enacted having overlapping provisions and governing similar subject matters relating to labour and employment.

Direct Tax

The Government Giveth and the Government Taketh Away: Charitable Institutions satisfied but facing accounting complexities

20 六月 2022

The year 2022 has witnessed major changes in exemption regimes available to charitable institutions under the Income-tax Act, 1961 (‘IT Act’). Through these changes, while the Government has seemingly decayed one issue faced by charitable institutions, it has also given birth to a new one. The following paragraphs will discuss both these issues and analyze the Jekyll and Hyde nature of the amendments of 2022.

Intellectual Property

Scope of remand in pre-grant oppositions

16 六月 2022

The present article deals with a noteworthy decision of the Indian Patents Office (‘IPO’) on the pre-grant opposition under Section 25(1) of the Patents Act, 1970 (‘Patents Act’). The said order was issued pursuant to the Delhi High Court (‘High Court’) remanding the matter to the Assistant Controller of Patents & Design (‘Controller’).

Amendment to Intermediaries Guidelines

15 六月 2022

Recently, the Ministry of Electronics & Information Technology (‘MEITY’) released a draft amendment (‘Draft Amendment’) to the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (‘Guidelines’) for public consultations. The Draft Amendment proposes to bring about certain changes to the grievance redressal mechanism, timelines for responding to grievances and proposes constitution...

International Trade & WTO

India and its recent comprehensive trade agreements – Attempting success for market access

31 五月 2022

In November 2019, the Government of India (‘GOI’) surprised the international trading community by withdrawing from the negotiations for the Regional Comprehensive and Economic Partnership Agreement (RCEP), which it had been part of for several years.

Goods and Services Tax

Interest on delayed payment of tax – The saga continues!

25 五月 2022

This article concerns Section 50 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). Much has been said and done about whether interest is liable to be paid on the gross tax liability in case of delayed payment of taxes.

Corporate

ESG – A sustainable model for a better future

20 五月 2022

Securities Market Regulator, SEBI, on 5 May 2021, made it mandatory for the top 1,000 listed entities (by market capitalization calculated as on the 31st day of March of every financial year) to provide annually a Business Responsibility and Sustainability Report (BRSR) from the financial year 2022-23.

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