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


Direct Tax

Apex Laboratories: A bitter pill to swallow for the healthcare sector?

18 五月 2022

A contentious issue that has seen much litigation in the recent past is regarding the claim of expenditure under Section 37 of the Income-tax Act, 1961 (‘IT Act’) incurred by pharmaceutical companies on gifting of freebies to doctors.

Intellectual Property

Copyright authorship to artificial intelligence: Who owns it?

17 五月 2022

On 14 February 2022, the Review Board of the United States Copyright Office (‘Board’) opined on the registrability of works generated by Artificial Intelligence (‘AI’), a topic which has been deliberated by scholars and professionals in the field of intellectual property law since the advent of autonomous technology.

Intellectual Property

Domain Name Registrars and their role in domain name infringement suits

16 五月 2022

The article analyses a recent decision of the Delhi High Court wherein the Court refused to grant the prayer seeking issuance of an omnibus order restraining the Defendants from offering domain names containing the word ‘SNAPDEAL’. Yet, the Court held that the Defendants will not be granted the ‘safe harbour’ protection under Section 79 of the Information Technology Act, 2000 if they continue to provide alternate domain names, for commercial profits, which infringe the registered trademarks.


Analyzing the new CERT-IN Directions: Wider gamut than breach reporting

09 五月 2022

The CERT-IN has released a set of Directions dated April 28, 2022 under the Information Technology Act (“Directions”) which relate to reporting of cyber security incidents and adopting additional measures towards protection of the IT and internet ecosystem in India. The article discusses the directions, enhanced obligations and new obligations introduced under the Directions for virtual private networks, virtual private servers and virtual asset providers…

Demystifying SPACs Is the time ripe for Indian companies to list on overseas bourses?

03 五月 2022

Goldman Sachs backed Renew Power - one of India’s largest renewable energy companies, finally announced overseas listing through SPAC after long drawn discussions on raising funds through asset sale or listing through an IPO in India.

International Trade & WTO

Particular Market Situation in anti-dumping cases: A tool to address distortions

28 四月 2022

Particular Market Situation is a situation existing in the market of a product in the exporting country which is ‘particular’ or ‘distinct’ to the product in a manner that it can potentially distort its domestic selling prices and render them unfit for comparison with the export prices. Observing that the law is silent regarding the appropriate approach to determine the existence of a PMS, the article discusses some recent cases wherein the Indian investigating authority undertook a PMS analysis

Intellectual Property

Passing of an interim order during stay on a suit of infringement proceedings

26 四月 2022

The article discusses a recent Delhi High Court decision reiterating the principle encapsulated in Section 124 of the Trade Marks Act, 1999 while also clarifying the scope of Section 124(5). The Court confirmed that an interim order can be passed even if the infringement suit has been stayed in view of Section 124. However, the Court stated that in order to analyze whether an interim order can be passed under Section 124(5), it is imperative to look...

Intellectual Property

Dishonest use of a well-known and descriptive trademark amounting to infringement

26 四月 2022

The article analyses decision of the Delhi High Court which has held that once the Plaintiff has shown that the use by the Defendants is of the exact word i.e., the registered trademark of the plaintiff, and that the goods or services are identical, the Court will necessarily presume that confusion would arise in the minds of the public or consumers as to the origin of the goods or services and accordingly, an interim injunction would have to be issued. The authors state that even though...

Goods and Services Tax

Discharge of indirect tax liabilities and procedural compliance during intervening period in case of amalgamation/ merger / demerger

25 四月 2022

The article discusses at length the significance of ‘appointed date’, ‘effective date’ and various clauses of the scheme of amalgamation/ merger/ demerger in the light of indirect tax laws. Elaborating upon the concepts, the author deliberates on a dispute in respect of those transactions which are undertaken between the appointed date and the effective date/till the fresh registration under indirect tax is obtained by the successor in its own name.


SEBI tweaks IPO norms: A cautioned approach

21 四月 2022

The Initial Public Offering (‘IPO’) market has been booming ever since the dawn of 2020. As per the latest EY Global IPO Report, the year 2021 has been the best IPO year since the last 20 years.

Direct Tax

Crypto taxation in the Finance Act, 2022: The Indian conundrum

19 四月 2022

In November 2021, the government floated the idea that it was going to introduce ‘The Cryptocurrency and Regulation of Official Digital Currency Bill, 2021’, to lay down a framework for regulating transactions involving cryptocurrency.

Competition and Antitrust

Merger Control in India : A Review of the Year 2021

05 四月 2022

Mergers and acquisitions in India reached near an all-time high in the year 2021 after deals worth US $90.4 billion were struck in the first nine months. Of these, a total of 95 combinations were notified to the Competition Commission of India (“CCI”).


Obligation of vigilance under Insolvency and Bankruptcy Code, 2016

05 四月 2022

Vigilantibus, et non dormientibus, jura subveniunt is a noted maxim which means ‘the laws assist those who are vigilant, not those who sleep over their rights ‘ . This is a pertinent principle which applies predominantly while determining if a particular cause of action has been espoused within the limitation period.

International Trade & WTO

Standard of review in sunset review investigation – CESTAT shines new light

31 三月 2022

In a sunset review investigation, the objective of the review carried out by the investigating authority is to determine whether there is a likelihood of continuation or recurrence of dumping and injury upon cessation of Anti-Dumping Duty (‘ADD’). Only if there is a likelihood, can the investigating authority recommend the continuation of ADD.

Intellectual Property

Delhi High Court expounds on Doctrine of Equivalence and parallel import under patent law

28 三月 2022

In the recent case of Sotefin SA v. Indraprastha Cancer Society And Research Center & Ors a Single Judge of the Delhi High Court granted an interim injunction by restraining the Defendants from making, selling, exporting, or from offering for sale, importing or in any manner directly or indirectly dealing with infringing products namely, ‘Smart Dollies’ that infringed the Plaintiff’s patent IN214088 pertaining to a ‘Carriage for the horizontal transfer of motor vehicles in automatic mechanical


Evolving cooperation on facilitating easier cross-border data flows

25 三月 2022

Transfers of personal data and non-personal data across borders remains an aspect of significant concern and consideration in the growth of digital economies.

Goods and Services Tax

(In)voluntary payments made during investigations – Perspectives from Bundl Technologies

25 三月 2022

One of the common woes of an assessee facing an investigation, under the Central Goods and Service Tax Act, 2017 (‘CGST Act’) is that they are often compelled to make payments during the pendency of the investigation, mostly only to buy peace temporarily.


Cross-border insolvency – The ever-evolving framework

24 三月 2022

We had dealt with the draft chapter on Cross Border Insolvency (‘CBI’), proposed to be included within the framework of Insolvency & Bankruptcy Code, 2016 (‘IBC’/ ‘Code’) vide Public Notice dated 20 June 2018, in our previous article featured in August 2018.

Real Estate Law

BOCW Act: Applicability on factories?

24 三月 2022

The article discusses the applicability of Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (‘BOCW Act’) to factories wherein construction activity for the purpose of expansion or constructing godowns is being undertaken.

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