Article Archive
Every published article, listed by year. 1091 in all.
2026
- Widening the gate of Indian Economy: Key changes under the Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026
- Cross-border secondments and the quest for the true employer
- EU’s 2026 Steel TRQ Regulation: From temporary safeguards to permanent industrial policy?
- Contractual claims for profit: Liability, causation and quantification
- CDSCO’s market interventions and the new compliance framework for pharma and cosmetic operations
- Jurisdiction of Principal Bench of GST Appellate Tribunal: Statutory framework and early judicial signals
- Understanding SHANTI Act, 2025 – Analysis for patent applicants
- A grain of confusion: ‘Smart’ copying and trade dress passing off
- Balancing equity and exclusivity: Supreme Court reinforces trade dress protection
- Greenwashing: Penal cost hidden in ‘organic’ marketing material
- Why disclosure is no longer enough: Sanand Properties ruling reshapes reassessment and income characterization
- Maintainability of bilateral safeguards beyond the transition period: Insights from India-Korea CEPA
- Recalibrating Intermediary Liability: India’s Draft Second Amendment to the IT Rules, 2026
- Status of ESI Compliance under the Code on Social Security, 2020: An analytical Review
- TCS under Section 52 of CGST Act, 2017 – A toothless provision?
- Trading boundaries in the Indian carbon market
- Risk allocation in commercial contracts
- Recent Transfer Pricing amendments – Expanding applicability?
- Interplay between Sections 24 and 26 of the Benami Act: Scope of expansion of reference
- DPDP Act and Rules: A ticking compliance timeline
- India’s solar sector at crossroads of trade remedy actions by USA
- No Data, No Deal? The DPDP Act’s impact on Indian M&A
- Conundrum of Taxability of FTS: Services rendered in India
- SPACs explained: India’s regulatory position and future outlook
- Key amendments to the Companies (Incorporation) Rules, 2014: Reduction of compliance burden
- Close enough to misrepresent, but not enough to infringe?
- 'Pisco' and Geographical Indications – A recent judicial determination
- Mapping India’s trade remedy regime: Empirical trends and insights from March 2026
- New Labour Codes: Settlement Agreements and Contracting Out – Is it a possibility?
- Aluminium and aluminium alloy products QCO – Emergence and implications
- Turnover or import? The legal characterisation of SEZ-DTA supplies under GST
- Force Majeure: Boiler Plate Clause or Panacea for Polycrisis
- Updated returns in Union Budget 2026: Slightly distant from the home stretch?
- Why priority date matters: Madras High Court emphasises importance of reasoned orders
- Change in offshore borrowing laws: Understanding India’s new External Commercial Borrowing Framework
- PN-3 2.0: Key takeaways from India’s updated FDI policy for land border investors
- Transition relief, MSME expansion, and sectoral amendments: Decoding DPIIT’s latest orders
- Public or user interest in trade defence measures: Insights from the EU’s nuanced approach in balancing competing interests
- Verification First, SCN Later: Re centring FTA origin checks
- Contracts: A commercial and judicial framework
- Availing GST credit using TR-6 Challan: Navigating the uncertainty
- Defending the home turf: Madras HC reaffirms local goodwill over global stature
- Realisation of export proceeds through a mode other than Irrevocable Letter of Credit – Chhattisgarh HC clarifies on export duty exemption
- Decoding Home-Office PE: OECD’s 2025 Framework and India’s Reservations
- Hangar to horizon: The aviation push in Budget 2026
- India’s revised startup framework: Key reforms
- Variable Capital Company: An overview
- Scope of Section 28KA: A case for restoring appellate substance to Customs Advance Rulings
- Navigating India’s Strategic Response to the Global Trade Disruption: A Shift Towards Self-Reliance
- Customs Duty on clearance of Electricity from SEZ to DTA: Resolution of the Parity Battle by Supreme Court in Adani Power and the role of Union Budget 2026-27
- India’s new startup and deep tech startup framework: Why the 2026 DPIIT notification matters
- Leather and Textile Sector: Navigating the Statutory Convergence of Budget 2026–27 and India’s New FTA Regime
- Budget 2026: AEO privileges rise, obligations deepen, and risks trail behind
- Linking Predicate Offence and PMLA Proceedings: The Epicentral Role of Vijay Madanlal Judgement
- Legislative Amendments on Discount Schemes and Credit Notes– Time to Revisit the Promotional Schemes?
- Impetus to the Advance Rulings under Budget 2026-27
- Closing Customs disputes sans ‘stigma’: Understanding amendment to Customs section 28(6)
- India-EU Free Trade Agreement: An overview
- The Anatomy of Hospital M&A Deals in India
- India-EU FTA: Nearing the finish line
- RBI releases FEMA 2026 Export-Import Trade Regulations: What businesses need to know
- Bombay High Court resolves the DDT-DTAA controversy: Treaty rate held applicable notwithstanding domestic levy mechanism
- Indian court reinforces physical presence as cornerstone of service PE
- Principles of Rectification of Register of Members
- The jurisdictional tussle between GST and Customs authorities
2025
- Unauthorised software: Navigating the spectrum of software piracy and compliance action
- India-Oman CEPA: Tariff liberalisation
- The digital frontier: Navigating the ‘Virtual Service PE’ in international taxation
- Cultivating clarity: Section 3(h) and the jurisprudence of partial grants
- Overhaul of labour legislations in India – Impact on businesses
- The ripple effect: How India’s New Labour Codes Will Reshape M&A Transactions (Shorter Version)
- The ripple effect: How India’s new Labour Codes will reshape M&A transactions
- Are goods brought in on lease basis from FTWZ to DTA exempt from levy of IGST? – CAAR Rules in favour
- How national considerations are re-shaping critical mineral export policies in the face of constant WTO rules
- Indian Family Offices: A new investment force in private market
- Top 10 FAQs on Fixed Term Employment (FTE)
- Central Government’s Expanded Supervisory Scope Under the Labour Codes
- The hidden complexity of biodiversity compliance
- Non-disclosure of foreign assets in the ITR: Ownership
- Draft Telecom Cybersecurity Rules 2025: Hits
- W&I Insurance: Rise of synthetic W&Is
- Digital Personal Data Protection Rules
- Digital Personal Data Protection Rules, 2025: Incremental tweaks and the way ahead
- Navigating the US Tariffs through the first sale principle
- Draft intermediary amendments: Bugle call for AI governance in India?
- Understanding the relationship between HS Codes and QCOs
- GAAR in practice: Lessons from Ayodhya Rami Reddy Alla and Anvida Bandi
- When a pump photo pumps up a legal dispute: Untangling copyright and design law
- The mark endures: Trademark goodwill beyond the sale of goods
- Key clarifications under the SEBI issued FAQS 2025
- Balancing innovation and conservation: The intersection of Indian patent law and biodiversity law
- Step-by-Step Guide to obtaining a licence under Scheme X of BIS for machinery and electrical equipment
- When are development rights actually transferred: A one-time grant on date of agreement or a continuous supply?
- India-UK FTA: Unlocking opportunities for bilateral trade in goods
- Streamlining Fast Track Mergers with Budget 2025
- Guide to investigation, adjudication and appeal under Indian Foreign Exchange Law
- Guide to investigation under Indian foreign exchange law
- Customs Tariff classification v. Origin compliance – Does one prevail over the other to avail FTA Benefits?
- Self-Assessed or Self-Trapped? The reach of Section 75(12)
- How Law Firms Assist in Enterprise AI Implementation
- Patenting antibodies of the future – De novo designed antibodies
- Acts and Laws to Keep in Mind Before Implementing AI
- Taxability of post-sale discounts: Recent changes – Certainty
- Fully diluted ownership: Beyond issued equity shares
- When Judges disagree: The Shelf Drilling case and the road ahead
- Revision of MRP post GST 2.0 Reforms: MRP labelling norms for FMCG and Pharma sectors
- Salient Features Your AI Usage Policy Should Have
- To litigate or to settle: Another challenge for taxpayers under West Bengal Entry Tax
- Legal and Financial Frameworks to Adopt for AI Risk Mitigation
- Concept of ‘unforeseen developments’ in Safeguard law: A continuing requirement or a fading test?
- Buying vs. Building AI Solutions
- From Soil to Solar: GST reforms to boost fertiliser industry and renewable energy sector
- Risks with Data in AI Implementation
- Intermediary services: Exporters relief from artificial deeming provisions
- Section 59 of the Patents Act – The journey so far
- Balancing Power and Protection: The National Sports Governance and Anti-Doping Bills, 2025
- RBI framework: Responsible and ethical enablement of Artificial Intelligence in financial sector
- Balancing Power and Protection: The National Sports Governance and Anti-Doping Bills
- Top 10 Things to Keep in Mind while Implementing AI in Enterprise
- A bird’s eye view of India’s next gen tax reforms
- A bird’s eye view of India’s nextgen tax reforms
- GST rate rationalization - Part 3: Actions taken by anti-profiteering authority in the past, issues considered and decided by Delhi High Court
- AI in Enterprise: Strategy, Risk, and Governance
- Ride hailing tax dilemma: GST treatment still uncertain
- Navigating nature’s law: India’s legal overhaul of biodiversity access and benefit sharing
- OTR guidance documents: Clearing the haze
- Navigating seamless Inter-State ITC transfers under GST: Judicial guidance
- Dy/Dx – Differentiating the contours of taxation of derivatives
- Rethinking the thresholds in biosimilar patent infringement disputes
- In good spirits: The Geographical Indication war over ‘Pisco’
- Artificial Intelligence in the Healthcare Sector: Investment trends
- Differential pricing analysis in anti-dumping investigations: US Court ‘invalidates’ the use of Cohen’s D by the US DOC
- Patentability of intermediates – Troubling interpretation: A critique of the Zeria judgment
- Share Based Employee Benefits: Forex Compliances
- Export refund: Prospective omission of Rule 96(10) of CGST Rules and retro-active applicability to pending proceedings
- Navigating RoDTEP compliances – Filing of Annual RoDTEP Return
- Internal Compliance Programs for export of dual-use items: Key insights from DGFT’s draft framework
- India’s critical minerals strategy: Wider exemption from customs duty needed to fulfil the Government’s mission
- The ‘Value Addition’ conundrum in GST budgetary support refunds
- Decoding the ‘Algorithm’ exclusion: A closer look at draft CRI Guidelines 2025
- Modern agriculture rooted in traditional Income-tax law
- AI in trial: Legal challenges of generative technologies
- Machines, Markets, Mandates: Understanding India’s regulations on machinery and electrical equipment
- Business closure and unutilized ITC – Is it a rightful refund?
- EU simplifies CBAM but does not address the underlying issues
- Cosmetic or Medicine: Determination of classification of personal care products under the Customs Tariff
- SEBI’s Consultation Paper and the winds of AI Governance
- Balancing innovation and ethics: Calcutta High Court’s guidance on Section 3(b)
- Classification of goods – Recent WCO Rulings
- Taxing the in-between: GST implications on sale of partially constructed buildings
- Unravelling the power of seizure under Section 37A of FEMA
- Navigating fair value adjustments in income tax computations
- Hard-locking GSTR-3B: A new compliance milestone and its pitfalls
- Leveraged Buyouts in India
- Battle of the Armours: When ‘Under’ meets ‘Aero’ in trademark turf war
- Understanding the QCO on household
- Strengthening India’s Export Controls: The critical role of internal compliance programs
- The price puzzle: Unpacking the distinct roles of Reference Price and Minimum Import Price in the Indian trade laws
- Dead end or detour? Reference to arbitration in MSE disputes
- Legal reforms in India’s oil & gas sector to unlock strategic investment potential
- Classification disputes on networking equipment - Forcing a policy change
- Retaining Founders: The rise of ‘Rollover Equity’
- AI for children
- Hallmarking Scheme of BIS: Safeguarding the purity of precious metals
- To report or not to report, that is the Branch Office question
- The rise of GCCs in Hyderabad – A new era of integrated global operations
- Method of supplementing animal feed is not a method of treatment
- Celebrity investments in India
- A missing piece in India’s trade remedy law: Codifying ‘public interest’
- Resurrecting the dead: Haryana’s Entry Tax dilemma
- Export refund simplification: Prospective by legislature; retroactive by the courts
- Unravelling the CCPA: A critical look at its legal framework and implications for businesses
- CBAM – Key changes via European Commission’s omnibus package
- Gross negligence and wilful misconduct in investment transactions
- Budget 2025: Rationalising Fast Track Mergers
- Role of Consent Managers: Insights from the Draft Digital Personal Data Protection Rules
- Section 194T – A new compliance frontier for partnership firms and LLPs
- Not all marks are created equal: The curious case of distinctiveness
- The Risdiplam saga: Delhi High Court adjudicates patent infringement suit between Roche and Natco
- RBI releases Draft Trade Regulations and Directions 2025 governing export and import
- Ensuring compliance: Enforcement and search & seizure powers of the Bureau of Indian Standards
- Quantitative restrictions on imports of metallurgical coke affirmed
- Supreme Court expands definition of 'manufacturing process'
- Reciprocal Tariffs by the US: Impacts and strategies for India
- The conundrum of ‘appropriate government’ under labour laws for CPSUs
- Recombinant Salmonella is a ‘discovery’ under Section 3(c)
- Restaurant services at specified premises: Past continues to haunt
- The ‘Interest’ing conundrum – Navigating taxation of interest earned from idle project funds
- Deregulation: Redefining regulatory boundaries – EoDB 2.0
- A comprehensive analysis of the e-commerce guidelines by BIS
- India’s unwavering efforts to promote and protect the electronics manufacturing in India
- Treatment of unsubscribed portion of rights issue – Analysing the grey areas and amendments to Master Direction: Foreign investment in India
- Analysis of retrospective applicability of Black Money Act qua persons who were residents but not ordinarily residents and non-residents in FY 2015-16
- An attempt to statutorily mediate the operational creditor dues
- ISD implementation challenges – Whether amended ISD provisions have settled the open issues or opened new pandora box?
- Union Budget 2025: Transfer Pricing Reforms - More Loopholes than Solutions?
- Industry Standards Note on Regulation 30 of SEBI LODR: Clarification of Disclosure Norms
- India’s vision for global dominance – Incentivising domestic manufacturing and export promotion
- Unveiling the right to challenge assessments: Is consent the end?
- The battle of the ZEOs: Mahindra’s trademark gets the green light
- Principle of Comity: Answer to the conflict in concurrent jurisdiction
- Capital reduction: End of the road for taxpayer fate?
- Dawn of new era of provisional assessments under Customs Section 18
- Union Budget 2025 – Tax treatment of securities held by AIF (CAT I and II) in India
- Union Budget 2025: Navigating the new presumptive tax landscape for non-residents
- Amnesty Scheme for Advance Authorization / EPCG: No penalty for export obligation defaults after regularization
- Beyond borders: The challenge of transnational subsidies in global trade
- Rent/lease agreements – Enforceability of lock-in period
- Laboratory chemicals and Budget 2025: Examining the change
- Interactive flat panel displays: Budget 2025 kindles a curiosity
- Continuing dilemma- Over classification of parts and accessories of motor vehicles
- CCI raises scrutiny of minority investments
- Reconciling labelling requirements applicable under various Rules and Regulations for goods imported into India
- NCLAT Stays CCI Order - Gives a ‘Blue Tick’ to Messaging Major to Continue Sharing User Data
- Are there still broken links in taxation of ‘Broken Period Interest’?
- Interest on IGST: Decision of Mahindra & Mahindra and subsequent legal developments
- Decoding Conformity Assessment Scheme-II of BIS – The Registration Scheme
- India imposes Quantitative Restrictions on imports of Metallurgical Coke
- Adoption of Artificial Intelligence in the FinTech sector: A regulatory overview
- Laboratory Chemicals: Challenges posed by this unique entry in Indian Tariff
- IGST on FTWZ transactions: Retrospective amendment to put dichotomy to rest
2024
- Pandora’s box of income-tax implications arising from 2014 amendment to Employee Pension Scheme
- The number game – Alphanumeric and numeral trademarks
- Patentability of computer related inventions – Court’s inconsistent approach underscores complexity but creates uncertainty
- Ensuring compliance with the Product Certification Scheme of BIS
- The UK CBAM: Carbon conundrum at the crossroads of trade and sustainability
- Navigating the challenges of Quick Commerce: Can Indian regulatory framework keep up?
- Extending ‘employee’ status to Gig Workers – Implications of employee misclassification
- Blocking of ITC ledger: The havoc of Rule 86A
- Taxability of sale consideration retained in escrow: A conundrum
- Maneuvering the expedited routes of patent prosecution – IPO
- Bridging the Divide in Indian Biodiversity Law
- Understanding the Conformity Assessment Schemes of BIS
- Fact Check Unit amendment invalidated – Intermediaries in the line
- Provisional anti-dumping measures in India – Overview of the law and practice
- Applicability of Doctrine of Merger between intimation under Section 143(1) and assessment order under Section 143(3)
- With great influence comes great responsibility: Trademark disparagement
- The crocodile conundrum: Lacoste v. Crocodile International explained
- Standards and Quality Control Orders: The backbone of India’s quality revolution
- Fast Track Merger: Regional Director does not have power to reject the Scheme
- Anti-absorption measures: India’s foray into strengthening its anti-dumping enforcement
- Fate of Indirect Transfer Tax post Tiger Global judgment – Will it add hurdles for MNEs?
- Taxation of real estate transactions: A post-budget analysis
- Anti-Dilution – Balancing the ills of a Down Round
- Standing of applicant to constitute Domestic Industry – Standard of discretion
- Flew too close to the Sun: The impact of abolishment of Angel Tax in India
- Comparative analysis: Navigating RBI’s Draft Trade Regulations and Directions
- Navigating Merchanting Trade Transactions in a changing regulatory landscape
- Garnishee of a garnishee: The Income Tax perspective
- Not attending hearing cannot be the basis for refusal of Patent application
- Emerging trends of award of damages in IP suits
- The invisible tightrope - Navigating employers interests and employees privacy in India
- Free Trade Agreements – Analysis of proposed amendment to Customs Section 28DA vide Finance (No.2) Bill
- Analysing Budget 2024 from the lens of Ease of Doing Business
- A legal analysis of plurilateral rule making at WTO
- Section 11A of the CGST Act: Old wine in new bottle?
- Pacing towards disentangling Section 3(p) of the Patents Act
- Legislative changes under Budget 2024-25 – Introduction of ‘fetters’ to beneficial character of MOOWR scheme
- Exploring the uncertainties surrounding Section 15 and Section 21(1) of the Patents Act
- Reaffirming standards: Bioavailability v. Therapeutic efficacy and Coverage v. Disclosure
- Timely payments to MSMEs – A beneficial amendment with a delayed clarity in Income Tax provisions
- Corporate Amicus: April 2024
- IPR Amicus: April 2024
- International Trade Amicus: April 2024
- Direct Tax Amicus: April 2024
- Tax Amicus: April 2024
- RoC’s recent adjudication order against a global corporate – A regulatory oversight on Significant Beneficial Ownership
- Cohen’s D test – An insight into the statistical tool used by the USDOC for determining targeted dumping
- Taxability of Extra Neutral Alcohol settled or not?
- Filing statutory forms within specified time to avail tax benefits
- 53rd GST Council Meeting
- The reverse flip gambit: Legal and tax manoeuvres for Indian startups coming home
- Trademark Siesta: The risks of neglecting use of a trademark
- A rising need for a modern understanding of ‘Traditional Knowledge’ under Indian patent law
- PRAVAAH's role in facilitating regulatory synergy across financial entities
- Navigating the European Union’s Green Trade Frontier
- International Workers – Conundrum of payment of Provident Fund
- Impact of Section 281 on transfer of assets: Myriad issues thereunder
- Patentability – High Court clarifies the language of Section 3(c) of the Patents Act
- Development Rights: A service or a condition precedent to sale of land
- Is the difference between Tax and Fees obliterated?
- DPDPA: Concerns and impact in the online gaming world
- Beyond territorial reach: Transnational subsidies and the evolving landscape
- From a taxman lens: Life Insurance Policy vis-à-vis Annuity – The modern-day conundrum
- Plant variety protection – Incorrect mention of date of first sale is not fatal – Delhi HC’s Division Bench upholds registration
- MEITY Advisory: Dawn of AI Regulation in India or a false start
- Overview of methodologies of calculating dumping margins
- Game-changing Customs and FTP changes
- The ever-evolving advertising industry
- Disallowance under Section 40(a)(i) on payment made to non-residents
- Disclaimers – A credible way of amendment in patent claims and specification
- Decoding Fiduciaries and Processors: The DPDPA lens
- The WTO’s 13th Ministerial Conference – Finding Order in times of chaos?
- Secondment or employment: Court’s observation opens new opportunities for tax risk mitigation in 2024
- The Ibrutinib saga
- Keywords as trademarks not a source identifier
- Will the recent ruling on Benami law dig up old deals?
- Personality Rights: Protection under IP laws
- Trademark tangle: Deepika Padukone’s beauty brand dances through the tunes of ‘use in a trademark sense’ v. ‘descriptive use’
- Audi alteram partem
- Adjudication of penalties by Registrar of Companies: Scope and its ambit
- Consent Managers under Digital Personal Data Protection Act – Bridging the gap between Data Principal and Data Fiduciary
- Trade remedial measures in India
- Tax relief on Grants: Not to be taken for grant-ed!
- Are ‘trappings of a court’ enough to cloth an order of an authority under Section 2(14) of CPC?
- Tax Amicus: October 2023
- Interplay between foreign taxpayers’ global profits and PE profit attribution
- The vigour that Form-3 carries
- Geographical Indications – Madhya Pradesh High Court elucidates registered proprietor’s rights
- Future of targeted and behavioral advertising in India
- Plastic Waste Management Rules revised
- Demystifying the Dark Patterns
2023
- Locking horns over ‘free’ and ‘restricted’
- Scope of ‘known substance’ under Patents Act Section 3(d)
- Regulation of Dark Patterns
- Income-tax implications of issues of shares at a discount
- Registrability of trademarks derived from generic names in Pharma Industry
- CJEU invalidates Non-Preferential Rules of Origin – A ray of hope for Indian exporters of seamless stainless-steel pipes and tubes to EU
- The equivocal nature of the advisory regarding Input Tax Credit (ITC) reversal under Rule 37(A)
- The bittersweet classification of Flavoured Milk (5)
- The bittersweet classification of Flavoured Milk (4)
- The bittersweet classification of Flavoured Milk (3)
- The bittersweet classification of Flavoured Milk (2)
- The bittersweet classification of Flavoured Milk (1)
- The bittersweet classification of Flavoured Milk
- Cross-border payments for Indian businesses – Impact of RBI’s new guidelines
- SC Ruling on MFN Clause in Tax Treaty: A conundrum for the tax deductors in India?
- Product-by-Process: Perception by Indian Patent Law
- Impact of DPDP Act on employee data
- Competency and powers for VAT amendments in GST regime
- A question on ‘standing’ of the domestic producer in anti-dumping cases
- Deciphering tax puzzle of loan-to-equity conversions
- Pioneering work in the field of mRNA-based innovations - A case study
- Navigating the EU Deforestation Regulations: Scope
- Termination of employment in India
- A tale of tax technology and GST matching woes: Balancing idealism and pragmatism
- Arbitration clauses in cross-border transactions – Indian perspective
- Cross-border share sale – Eligibility for Tax Treaty benefit
- EU’s Non-Preferential Rules of Origin
- Digital Personal Data Protection Act – Implications for financial entities and fin-tech sector
- ISD vs. Cross Charge – The saga continues
- Navigating limitation period labyrinth
- Insights into the Tax Law terrain
- Trends in GI sector: An analysis
- Key issues impacting the Pharmaceutical Sector
- Digital Personal Data Protection Bill
- Export and global operation: Challenges Faced by Indian Pharma Industry
- Key issues impacting the Pharmaceutical Sector
- In-focus: Pharmaceutical sector
- Analysing the Digital Personal Data Protection Bill
- Withdrawal of corporate insolvency proceeding even prior to formation of committee of creditors
- Circumvention of Trade Remedy measures – A critical analysis of Indian provision
- Leasing of capital goods between two GSTINs
- Patent of method of treating a plant
- Change of opinion: Whether permissible under the new provisions of reassessment?
- India loses the fight for electronic goods against EU at the WTO
- Revival of insolvency proceedings: Analysis and way forward
- Export of services: Settled
- Impact analysis of the Supreme Court decision in Saraf Exports v. CIT: Worth the wager?
- Toblerone saga – Sweet enough; but not Swiss enough
- Becoming trade remedies-ready – A practical guide for producers and exporters
- Deemed application provision causes uncertainties for donation aggregators
- Arbitration agreement
- De-blurring Section 59 of the Indian Patents Act 1970
- Eligibility of Input Tax Credit vis-à-vis inherent loss of inputs during manufacture
- Anti-dumping duty – CESTAT establishes important jurisprudence on commercial quantities
- Withholding Income Tax: Withholding the ambiguity in GST Valuation?
- Interest as part of Operational Debt: A conundrum
- Navigating the exemption labyrinth – Pitfalls in the way of charitable institutes
- Patentability of Selection Inventions – Analysis of recent Delhi High Court decisions
- Is export restraint a countervailable subsidy?
- Dry lease of aircrafts under GST: A classification conundrum
- Digital India Act: Evolving clarity & challenges
- Fund raising challenges of startups under the Companies Act
- Tax on ‘Cash’ benefits and perquisites – Applicability on waiver of debts
- A ray of hope: Delhi High Court allows amending method claims to product claims
- Retrospective amendments to Tribunal’s appellate jurisdiction under trade remedy laws
- Electricity Conservation (Amendment) Act
- Classification of indigenous ‘Rab’ prepared from sugar cane: The final decision
- Do the trademarks provisions permit registrar to transfer pending petitions to IPD
- Assessment of the inventive step in India
- Taxation of unexempt income of Public Charitable Trusts
- Arresting the distortion – The EU Commission way
- ‘Value addition’ in Value Addition Tax: Extension of limitation period
- Penalty under Sections 221 & 271C for non-deduction/ short deduction of tax at source
- E-waste (Management) Rules
- Divisional Applications in India: Part II
2022
- Playing on the wrong side – United States’ Section 232 measures held inconsistent with WTO law
- Arbitral award: Compensation or consideration
- Normal and substantial profits – A new yardstick for charitable purpose
- Navigating a workplace investigation
- Divisional Application in India: Evolving jurisprudence
- OFAC - Insights into the US sanctions regime
- Export duty on iron ore and steel intermediaries – An industry perspective!
- Company Secretary whether liable for misleading financial information given by a company
- Supreme Court upholds 2014 amendment of Pension Scheme with certain caveats
- Benefit of Most Favoured Nation clause for dividend income of non-resident – Interesting battle to watch out for before Apex Court
- Are the time limits prescribed by the Patents Act
- Amendment to the Intermediary Guidelines: Increased due diligence and grievance redressal
- Beware of sharks in the water – Navigating trade in a world of sanctions
- Essentiality Certificates under Customs and GST laws: Need for synchronization
- A quandary of claim of Foreign Tax Credit
- Ban on online gaming: The saga continues
- Recycle with care
- Powers of Central Government in imposing trade remedial measures
- Draft Telecommunications Bill – An Explainer
- Government/ PSU procurements – Possible consequences of Supreme Court decision in Bharat Forge
- Payment recovery mechanism against erring foreign importers
- Applicability of the Doctrine of Equivalents in the Indian context
- Foreign companies’ obligation to file tax return in India
- Indo-Pacific Economic Framework and future of cross-border data flows
- “To Deal or Not to Deal is the real question” - Vertical Restraints in the FMCG Sector
- Reference-price based anti-dumping duty: The Indian perspective
- New Rule 88B providing for manner of calculating interest – Susceptible to challenge?
- Advent of a new-era Digital India Act – Key aspects to look out
- Supreme Court clarifies on assessment of amalgamated entities
- Violation of Section 13 of the Income Tax Act – Denial of entire exemption vs. partial exemption
- Trademark squatting – Jurisdictional perspectives
- Data Protection Bill withdrawn: Roadblocks towards a comprehensive data protection framework
- Data Privacy in India: Implementation Series – Preparing a Privacy Notice – Part 2
- Opening market access in government procurement through India-UAE FTA
- Arrest of perpetrators for fraudulent passing and availing ITC in GST – Some issues
- Data Privacy in India: Implementation Series - Preparing a Privacy Notice - Part 1
- Deduction under 10AA – Benefit available even after sunset date?
- Prevention of misleading advertisements – Analysis of guidelines issued by Central Consumer Protection Authority
- Obtaining statutory licence requires strict compliance with Copyright Rules
- Single colour trademarks – A ‘grey’ area
- Bid-Rigging in Public Procurement: An Indian Perspective
- Notes from the WTO’s 12th Ministerial Conference – India saves the day
- Compensation Cess and sharing of revenue with States
- Contract labour under the new regime – An Overview
- The Government Giveth and the Government Taketh Away: Charitable Institutions satisfied but facing accounting complexities
- Scope of remand in pre-grant oppositions
- Amendment to Intermediaries Guidelines
- India and its recent comprehensive trade agreements – Attempting success for market access
- Interest on delayed payment of tax – The saga continues!
- ESG – A sustainable model for a better future
- Apex Laboratories: A bitter pill to swallow for the Healthcare sector?
- Copyright authorship to artificial intelligence: Who owns it?
- Domain Name Registrars and their role in domain name infringement suits
- Analyzing the new CERT-IN Directions: Wider gamut than breach reporting
- Demystifying SPACs Is the time ripe for Indian companies to list on overseas bourses
- Particular Market Situation in anti-dumping cases: A tool to address distortions
- Dishonest use of a well-known and descriptive trademark amounting to infringement
- Passing of an interim order during stay on a suit of infringement proceedings
- Discharge of indirect tax liabilities and procedural compliance during intervening period in case of amalgamation/ merger / demerger
- SEBI tweaks IPO norms: A cautioned approach
- Crypto taxation in the Finance Act
- Obligation of vigilance under Insolvency and Bankruptcy Code
- Merger Control in India : A Review of the Year 2021
- Standard of review in sunset review investigation – CESTAT shines new light
- Delhi High Court expounds on Doctrine of Equivalence and parallel import under patent law
- (In)voluntary payments made during investigations – Perspectives from Bundl Technologies
- Evolving cooperation on facilitating easier cross-border data flows
- BOCW Act: Applicability on factories?
- Cross-border Insolvency – The ever-evolving framework
- Disallowance under Section 14A proposed even in absence of exempt income: Tax net tightened in Budget 2022?
- Exclusion of Standard-Compliant Products from the scope of the PUC
- Evolving EV ecosystem in India
- Prior use v. registered trademark
- Taxing of crypto gains – Ushering in a new era of regulation
- Dilemma of formation by reconstruction or splitting-up of existing business – A deterrent to income-tax benefits?
- India – sugar subsidies: A bitter verdict at the WTO
- Competition Law in India – 2021
- Delhi High Court lays down rules of claim construction – Literal rule of interpretation to be applied while interpreting claims
- Westinghouse Saxby Farmer Ltd. – The saga continues
- Valuation under GST – When price is not the sole consideration for a supply?
- Reassessment notices issued under old regime – An attempt to revive a dead law?
- Laws related to economic offences – A primer
2021
- Finance Ministry’s decision not to impose anti-dumping duty – Blurred lines
- Taxability of interest on provident funds
- Demystifying the scope of amendments in patent claims – Indian jurisdiction
- Taxing times ahead for textile sector?
- SEBI’s new norms for related party transactions – An overview
- What’s in domain?
- Leniency
- Margin Scheme – Few unanswered issues
- TAX AMICUS- NOV 2021
- Special Purpose Acquisition Companies (SPACs): Are we ready to launch the SPAC-ship?
- Anti-absorption provisions: New tool for strengthening trade remedial measures
- Determination of year of taxability for transfers arising out of registered Joint Development Agreements
- Intermediary services – Why Circular No. 159 should not be ignored?
- Patents – Delhi High Court rules on disclosure vis-à-vis invalidity on ground of obviousness
- Imports by the domestic industry – Law and practice in India
- ‘Fall-back liability’ under the Consumer Protection (e-Commerce) Rules
- CSR Regulations and charitable institutions – Recent developments
- Asset distribution on retirement of partners – A transaction with multiple GST issues
- Vertical restraints: A competition analysis of car dealer discount policy
- Meritorious win: Patentability of computer related inventions in India
- Deciphering the scope of ‘goods’-A labyrinthine task!
- Prepaid Instruments – An analysis of master directions issued by RBI
- Rollback of retro tax: A step in the right direction
- Circumvention of ADD on ‘ceramic tableware and kitchenware
- Unconventional trademarks: A roadmap to the future
- RoDTEP Scheme – Should it work within the budgetary limit?
- ‘Liable to Tax’: History and impact on Treaties
- Plastic Waste Management (Amendment) Rules
- Status of registration for arbitration under MSME Act
- To exclude or not to exclude: Practice on product exclusions
- Draft E-commerce Rules: Blurring the lines between Consumer Protection and Competition Law
- Shifting the burden of indirect taxes: A contract conundrum
- Rule of anti-dissection v. Rule of dominant feature – A legal conundrum
- Capital Gains arising out of Joint Development Agreements – Analysis of Section 45(5A) of Income-tax Act
- Contractual claims
- Proposed E-commerce Amendment Rules – Whether reasonable to comply with?
- Revision in requirements for applications by the domestic industry - A balancing act by DGTR
- Bill of Supply whether a tax invoice for issuance of GST debit/credit note?
- Coverage v. Disclosure – IPAB decides on what amounts to coverage and disclosure
- Cess: An allowable expenditure under the Income-tax Act?
- Limitation for filing of appeals under Section 37 of Arbitration and Conciliation Act
- Introduction of the ‘On-going Projects’ regime under CSR – A Welcome Move
- License dues trump the Insolvency and Bankruptcy Code?
- De-minimis dumping margin: Termination of an anti-dumping investigation?
- Blockchain technology on the CCI’s radar
- Improved system of e-way bill and its implications on the business
- Managing the impact of Covid-19 – Navigating cross-border tax questions in India
- Redesigned taxation upon exit from Partnership Firm – New jeopardy for taxpayers?
- Contract labour – New dynamics under new Labour Code
- Extension of limitation by Apex Court due to second wave of Covid-19
- Exploring TRIPS Covid-19 waiver: Is the remedy effective?
- ADD and CVD on goods removed from SEZ to DTA – ‘Missing link’ filled by Finance Act
- Untangled indirect tax web in automotive sector – Whether proposed PLI scheme will do justice?
- Comparative advertising of soaps – No violation of trademark law if backed by science: Bombay High Court
- Definition of ‘Wages’ – Confusion worse confounded
- Tribunals power to grant stay: The case of Pepsi Foods
- CCI’s market study into the telecom sector in India: Key observations
- Quality Control Orders – The recent surge and challenges
- Acquiescence: Being vigilant and not blind sided
- Topsy-turvy state of taxation on distribution of electricity
- Goodwill no more an intangible asset – Some interesting issues
- Strike one on social media platforms – The new guidelines and what they mean
- Parotta or Roti? Curd or Yogurt? Classifying culinary delights under the Indian GST regime
- Traversing issues under intellectual property and allied laws vis-a-vis food and agri sector
- Food business: Regulatory regime in India
- Investors’ outlook on agritech in India: An interview with Omnivore’s Managing Partner
- Climate change: A catalyst for agritech?
- Seed industry: An overall perspective
- Investments in agritech sector: An analysis of the last decade
- Agritech: A much-needed digital revolution for the agri sector
- Farm Acts and agritech: Is the time ripe for the agri sector to bloom?
- Income-tax incentives for agritech companies
- Anti-absorption provisions – A new chapter in trade remedial investigations in India
- CGST Rule 96(10) and its inadvertent consequences
- Faceless Penalty Scheme, 2021
- A legal tussle of music rights
- Indian startups – A booming revolution
- Retrospective imposition of anti-dumping duty in anti-circumvention investigations
- Design (Amendment) Rules
- A multi-jurisdictional review of legislative trends in antitrust regulation of digital markets
- Unhappy toy story – A classification conundrum under GST
- Patent application disposal – Quantity at the cost of quality?
- Dividend payments to non-residents: DTAA relief on the horizon?
- Policy changes to the Corporate Social Responsibility mandate
2020
- One step forward
- GST on services provided in the course of employment
- Compulsorily Convertible Debentures: Debt or Equity?
- Patents – IPAB reaffirms principles of natural justice while discussing prior art documents and description
- Issuance and transfer of securities – Stamping requirements
- Participation in trade remedy investigations – First impressions matter
- Customs in-bond manufacturing – Old scheme with new prospects
- Slump exchange: The taxation battlefield
- Divisional Applications in India – Evolving jurisprudence
- Writ jurisdiction over orders of Arbitral Tribunal: Certa lege but still agitated
- M&A by listed companies: SEBI’s grip
- Trademarks – Registration of similar/identical marks if services/goods offered are distinct
- Timing of institution of a civil action is crucial
- The Evolving Dynamics of Competition Regulation in Digital Markets
- Technical specification based product exclusion in mid-term reviews
- Charges for delayed payment – Can they escape from valuation!
- Equalisation levy on non-resident e-commerce facilitators – Analysing ‘amount’ for tax
- Regulating the foreign contribution: Changing regime
- Inventive step assessment – IPAB elucidates important principles
- Occupational Safety
- Code on Social Security
- Industrial Relations Code
- Code on Wages
- The ‘Mutuality’ of a mutually agreed solution under the DSU
- Tata Motors’ AAR decision: A fix to the age-old strife?
- TCS on sale of goods – Practical nightmare
- Understanding cross border social security obligations
- Patents – Patentability with respect to inventive step and proof of right
- Trademarks – Prior use holds precedence over prior registration
- Trademarks “Your Wings to Life” and “Gives You Wings” are neither deceptively similar nor identical
- Suspension of lesser duty rule by the EU in anti-dumping investigations
- CCI’s changed approach to enforcement amidst the pandemic
- Contractual payment = Consideration?
- ‘Intermediary’ – Mediating required for intermediary
- Doctrine of Merger and its application to orders passed under Income Tax Act
- Dishonest adoption of a well-known trademark for dissimilar goods and services - A ground of infringement
- Corporate Social Responsibility and implementation agencies
- Implementation of SDM by EU in original ADD investigations – Who’s next after China
- Ongoing concerns on ‘Going concern’
- Is the time limit for filing TRAN-1 sacrosanct – Madras High Court adds a twist to the never-ending tale
- Proviso to Section 115BAA(3) – Sowing confusion or certainty?
- Emerging preferences in trademarks amidst COVID-19 – Analysis of registrability and other related issues
- Arbitrability of disputes post execution of ‘unconditional discharge vouchers’ – An analysis
- Virtual Hearing - An effective alternative to in-person hearing
- Implementation of Significant Distortions Methodology by EU- Review of anti-dumping duty on exports from China
- Rejection of transaction value
- GST Council’s unbalancing act on a tightrope!
- Regulatory Tussle: Competition Commission of India v. Controller of Patents & Ors.
- Tax exemption to Sovereign Wealth Funds – Whether taxable at all?
- Lapsing of land acquisition proceedings – Supreme Court Larger Bench answers reference
- IBC (Amendment) Ordinance
- Anti-competitive practices in patent licenses
- Exporting under GST – A Boon or Bane?
- Aarogya Setu and Privacy Concerns
- Introduction of Significant Distortions Methodology in the EU’s anti-dumping laws
- Personal Data Protection in India
- Is Section 132(4A) a free getaway pass for the assessees
- Electronic execution of contracts in the time of pandemic COVID-19
- When can expression of opinions become defamatory
- Performance Securities - Legal Principles and early decisions on enforcement during COVID-19
- Confusion on ‘essential commodities’ in the time of lockdown
- Government Nod must for FDI from bordering countries
- Well begun is half done – Examining adequacy of initiatives by Commerce Ministry providing reliefs under FTP
- Arbitrary relief in GST compliances for taxpayers
- “Reasonable Period of Time” for implementation of rulings and recommendations by DSB
- Equalization Levy - An approach to implement Digital Taxation Policy by India
- FDI Policy revised to curb opportunistic takeovers
- Competition Law at the NCLAT: A Three Year Round - Up
- Regulatory aspects of Blood plasma therapy in Covid-19 scenario – Should we have woken up earlier?
- Competition Law in the time of COVID-19
- COVID-19 and Sporting Events: Impact Analysis
- Coronavirus: Employer and Employee Relationship
- COVID-19 – Analysis of Price Fixation Orders under Essential Commodities Act
- LLP Settlement Scheme
- Companies Fresh Start Scheme
- Tax implications of the General Motors Overseas Corporation case
- Impact of Coronavirus Lockdown
- COVID-19: IPR Statutory and Regulatory Updates for Companies
- Revisiting Contractual Theory and Obligations in the Times of COVID19
- Circumvention provisions relating to anti-dumping duty – Analysis of recent amendments
- COVID-19 Statutory and Regulatory Updates for Companies
- Aircraft lease transaction – Not a lease of life
- Dissecting Section 80M of the Income Tax Act - The known and the unknown
- Right to paternity of contribution in cinematographic film – Analysis of the CHHAPAK case
- Digital payments - Revised framework on monetary penalties is a step towards transparency
- GST on ocean freight – Smooth sailing ahead for assessees?
- Tariff Rate Quotas: A Balanced Safeguard
- Benami law and retrospectivity - Analysis of Rajasthan High Court decision in Niharika Jain v. Union of India
- To Grant or Not to Grant Interim Injunction - Conflicting decisions by co-ordinate Benches of same High Court in pharmaceutical patent infringement suits
- Convertible Notes – A case of square pegs in a round hole!!
- Intermediary services - Taxability of cross-border services after withdrawal of circular
- Patentability of computer related inventions
- Use of ‘Particular Market Situation’ provision in Anti-dumping Investigations
- Tax laws seeking to regulate NBFCs whether resulting in unintended hardships
- Independent Directors and mandate of online proficiency test: Approbation or mere disdain?
2019
- Demand without challenging assessment – Is it sustainable?
- The Appellate Body’s disintegration: Is this the WTO’s “Infinity War” or is there an “Endgame”
- Benefits of Income-tax Act 1961 to charitable trusts
- Exploring the requirement of sufficiency of disclosure in patent specification
- The draft E-Commerce Rules - Moving towards protectionism
- Applicable time limit in Anti-dumping review proceedings
- Taxation of income from shipping business
- The right to cross-examine in a post-grant opposition
- Pre-import condition and Rule 96(10) - Misplaced comforts and GST implications for Advance Authorization holders
- CGST Rule 36(4) - 20% of which credit are you eligible for?
- Panel Report in India-Export Related Measures – End of the road for export promotion programs?
- The Dividend Dilemma
- Regional Comprehensive Economic Partnership (RCEP): India’s concerns
- Deduction for additional employment - Simple yet ambiguous
- State Biological Diversity Rules – A puzzle waiting to be solved
- Draft Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Bill, 2019 – An analysis
- ‘Appointed date’ in a scheme of arrangement – More flexible and effective
- Satisfaction of the ‘make available’ condition in services of short duration – An analysis
- Arbitration in India: A Handbook
- Insolvency and Bankruptcy Code: An Overview
- Role of ‘adjustment plan’ in Safeguard investigations
- The Social Welfare Surcharge conundrum
- Validity and infringement of a Patent:
- Preference Liquidation Hit or Miss?
- Supreme Court upholds COMPAT order directing competition investigations against UBER
- Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?
- SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?
- Conundrum of employer-employee relation – HR policies and GST implications
- Keeping the cash in check
- Trademark passing-off against film release
- Timelines for Corporate Insolvency Resolution Process - The 2019 amendments and their ambiguities
- A step towards strengthening institutional arbitration in India - New Delhi International Arbitration Centre Act, 2019
- SEBI approves shares with differential voting rights - A welcome move
- Roles and responsibilities of Compliance Officers under SEBI regulations
- Reinforcing consumer’s interest: Introduction of product liability
- New Delhi International Arbitration Centre Act comes into force
- Anti-dumping duty on imports of certain rubber chemicals - A Catch-22 situation for Designated Authority
- Controlling price of supply down the ladder: An antitrust breakdown
- Better late than never – A sigh of relief for real estate developers
- Coverage of redemption fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme
- Tax Incentives for Affordable Housing: An Analysis
- Contradiction & consensus: Mode of infringement of a cinematograph film
- Liquidation preference - Relevance in private companies
- Quick guide to CCI Dawn Raids
- GST 3.0 – The way forward!
- Recourse available against order passed by Appellate AAR under GST
- ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute
- One by one
- One by one, till there are none: The continuing saga of the Appellate Body
- Design protection - Mere placement of few different straps
- Design protection - Mere placement of few different straps, holes or claims on certain combination of colours not enough
- Class Action Suits under Companies Law – A Reality?
- Effect of an unstamped agreement containing an arbitration clause
- Whether recovery proceedings for a debt pertaining to a period prior to approval of resolution plan can be initiated against corporate debtor?
- Issuance of shares with differential voting rights
- ITC reversal on sale of used capital goods
- Consequence of non-participation by India in CVD investigations conducted by USA
- Director’s liability under the Income tax law – An insight
- Delhi High Court affirms that “export” is covered under Section 107A of Patents Act
- Dynamic injunction against ‘rogue websites’ in UTV case- Balanced remedy or excessive enforcement?
- Prosecution under Section 276C of Income-tax Act, 1961 – An Overview
- Expenses incurred on CSR - Not so GST friendly?
- All is fair in trade and war – Panel Ruling on interpretation of security exceptions in Russia-Traffic in Transit
- Conference on GST- Unresolved Issues and Agenda for the New Government
- Maximum pensionable salary - SC upholds HC judgment quashing cap thereon
- Companies (Significant Beneficial Owners) Amendment Rules, 2019: Significant clarity at last
- US withdrawal of GSP benefits for India
- Dichotomy between Gross and Net amount - Analysis of Vijay Industries Judgment
- Burden of unified registrations for EOUs and DTA units
- Breaking the credit chain – An avenue to boost revenue?
- Trademarks – Use of a generic prefix, how far effective
- Relief to disqualified directors under the Companies Act, 2013
- Directors receiving remuneration are employees as per ESI Act
- Banning of Unregulated Deposits Schemes Ordinance, 2019
- Analysis of “Material Retardation”: A WTO jurisprudential perspective on DGTR’s recent findings
- Punitive damages in trademark infringement suits
- Revision of returns & forms – Need for amendments
- Liability to pay interest – An interesting interpretation
- Taxes on Online Gaming: Resolving the TDS Anagram
- Indemnity clause in a Share Purchase Agreement
- Corporate Insolvency Resolution Proceedings under IBC are independent of winding-up proceeding under Companies Act, 1956
- Manual of Operating Practices for trade remedy investigations - A step towards transparency
- Liaison Office as PE under India-US DTAA
- Diagnosing the issues of E-pharmacies
- Liquidated damages in Share Purchase Agreements
- Treatment of value of moulds & tools in GST regime
- Inverted duty structure in exports – Perplexity in refund
- Liabilities of an intermediary – The Indian perspective
2018
- Rule 22 and jurisprudence: Duty margins for new shippers in case of sampling in original investigation
- Regularization of non-compliance with the Biological Diversity Act, 2002
- Conversion of company to LLP - Capital gains tax implications
- Denial of ITC for non-possession of e-way bill - An unfounded proposition
- Liaison office in India – The GST connection
- Dawn of the regulatory regime for Over-The-Top services
- Adding teeth to the corruption law in India
- Reversal of credit on write-off under GST – Open issues
- Virtual Currency: State of pandemonium continues
- Indonesia - Iron or Steel Safeguards: Metallurgic jurisprudence on definition of a "Safeguard Measure"
- Scope of Section 3(i): An analysis on diagnostic methods of treatment
- Cybercrime: An Impending Threat in this Tech Savvy World
- Respite for Indian domestic industry - Negative final findings of designated authority appealable
- TDS under GST law - Certain issues
- Cross border Insolvency – An analysis of the draft chapter
- Data Principal and Data Fiduciary in the Personal Data Protection Bill
- Supreme court ruling in Arcelor Mittal case - An analysis
- Foreign filing license - Some issues
- White Paper on Data Protection and Privacy
- Amalgamation action in concert for tax benefit
- Amalgamation – Action in concert for tax benefit?
- Has the clock stopped ticking? India’s export subsidies under the SCM Agreement
- Preparing for GST audit and annual returns
- Pendency of objections to an arbitral award amounts to a dispute for the purposes of Section 9 of IBC
- Section 29a of IBC - Impact and recent developments
- Standard Essential Patents - The Philips judgement and unanswered questions
- Deemed Associated Enterprises - Interplay between Sections 92A(1) and 92A(2)
- Anti circumvention investigation concerning glass fibre - Resolving inconsistencies in practice and interpretation
- Refund of GST under inverted duty structure
- A comparative analysis of legal remedies available to home buyers in India
- India proposal to recognise cross border insolvency
- Panel report in Australia – Plain packaging: A “healthy” verdict
- Extensive control of non-resident over Indian entity – A taxing relation!!
- E-way bill system – Time to relax penal provisions
- Goodwill and reputation of trademark in India - Worldwide prior use plays significant role
- Retention money - Is recognition as contract revenue sufficient to tax it early
- GST and amortization – An unceasing connection
- Sunset reviews timeline for filing of applications and issuance of notification imposing anti dumping duty
- Infringement or passing off in use of single colour as trademark
- Understanding substituted performance under the Specific Relief Amendment Bill 2018
- Understanding ‘Substituted Performance’ under the Specific Relief (Amendment) Bill, 2018
- Understanding Indias wto challenge to united states additional import tariffs on steel and aluminium articles
- Advance Rulings under GST – Certain questions of law
- Vacancy allowance to real estate developers relief from tax for what may not be taxed
- Making specific performance the rule; not the exception
- Trends in applying Section 124 after ‘Patel Field Marshal’ judgement
- US steel and aluminium tariffs and the WTO’s security exception: Unsecuring multilateral trade?
- Taxation of independent personal Service- Can legal form of entity alter right to tax income?
- Relevance of amortization for valuation under GST law
- Cross border Mergers- Analysis of FEMA provisions
- Trading in virtual currencies an analysis under foreign exchange laws of India
- DGAD introduces new requirements for user industry
- Deduction of tax at source on reimbursements - An unsettled debate!
- No Copyright in the Title of a Cinematographic Film
- Intra-State supplies v. Inter-State supplies under GST law
- Companies amendment Act
- Taxing compensation receipts – Whittling away the relief?
- Protection of designs vis-à-vis newness and originality
- Legal metrology - New labelling rules could agitate businesses
- E-way bill provisions and valuation of goods
- The insolvency and bankruptcy code amendment act 2018 analysis of the key changes
- Sunset Reviews: Whether mandatory
- Why tax liquidated damages?
- Non-compete fee received from former employer - The argument of capital receipt
- Rights of author in literary work and producer of cinematograph film - Scope in context of “dubbing” and “remake”
- Aiming greater transparency on sale of packaged commodity online
- Condonation of Delay Scheme, 2018
- DGAD sets straight the procedures regarding Sunset Reviews
2017
- Treatment of vouchers under GST law
- Guarantee Fee – No interest on lending credit-worthiness
- Scope of Section 3(h) of the Patents Act, 1970 - An analysis
- Luck Factor - An analysis of changes in Gaming Law
- Section 59 of the Patents Act, 1970 – Scope of amendments
- Refund of accumulated input tax credit – Certain unresolved issues
- Section 40(a)(ii) and taxes paid abroad - A discussion
- The upcoming WTO Ministerial Conference: What to expect for India
- Restriction on number of layers on companies
- Key changes in 2017 FDI Policy for single brand retail trading sector
- Ocean Freight under GST – A Sea Change
- Supply by an SEZ Unit - Controversy in levy and collection
- Kymriah®, a revolutionary drug to induce treatment remission in recalcitrant cancers
- ‘Interest’ draws interest in tax treaty interpretation
- Connotation of term “Country of Export” in Anti-Dumping Duty Notification
- Overriding effect of Insolvency and Bankruptcy Code
- Groundless infringement threats
- Inventory valuation caught in the web of ICDS, IndAS and settled jurisprudence!
- Classification of leasing services – An expanding quandary
- Code on Wages 2017 an analysis
- Final Findings in anti-circumvention investigation concerning Cold Rolled Flat Products of Stainless Steel – An analysis
- Limitation of Benefits clause in the India Singapore DTAA - An analysis of recent decisions
- Patent refusal for Enzalutamide: An overview
- Mega merger in insurance on hold – A closer look
- Authority for Advance Rulings under GST
- Compliance with recommendations and rulings of the DSB by the EU in trade remedy cases
- Taxation of foreign companies regarded as ‘resident’ in India
- Guidelines for patentability of computer related inventions – Is this the final chapter?
- Disputing a dispute under Insolvency and Bankruptcy Code, 2016
- GST - Old order changeth yielding place to new
- India-EU free trade agreement: State of play and way forward
- Business expenses of pharma companies – A regulatory hurdle
- Virtual patent marking and deemed notice
- Recent Rulings on ‘Offer Period’ under Takeover Regulations
- Disallowance for non-deduction of TDS - Supreme Court interprets ’amount payable’
- GST liability on transfer/disposal of assets in lieu of tax liability
- Confidentiality in anti-dumping investigations: Supreme Court interprets Rule 7
- No copyright protection in drawings used on large scale without design registration
- Dawn of future watchdog for foreign investment in India
- Cross-border merger provisions notified
- Applicability of GST on GTA
- GAAR – An Indian-Asian Narrative
- E-Way Bill – Taking GST on digital highway
- Assessing ‘Likelihood of Misrepresentation’ in matters of passing off
- Brexit: Invalidation of existing trade remedy measures in the EU
- Scope of ‘Any other person’ under Companies Act, 2013
- E-Waste (Management) Rules, 2016 – Highlights
- Finance Bill, 2017 – A look at further amendments
- Design infringement - Liability of intermediary & Information Technology Act
- GST - Credit entitlement on free samples
- Invoicing under GST
- AD investigations – Rate of duty for non-cooperating exporters
- Winding uplegal position under Companies Act 2013 vis a vis Insolvency and Bankruptcy Code 2016
- Trademarks - Well-known mark associated solely with the proprietor
- Transfer of title without registration - Finance Bill 2017 addresses the dilemma
- Preparing for transition to GST
- Implications of facilitating trade — India and the Trade Facilitation Agreement
- Stamp duty issues in slump sale transactions
- World famous or not-Trans-border reputation in trade marks
- TDS on sea freight – Good times for time charter ?
- EU-Biodiesel: “Input Costs” in Constructed Normal Value
- Inter-State supplies under Model IGST Law – Treatment of FOR & Ex-works supplies
- Challenges in availment of Input Tax Credit under GST
- Mergers & Acquisitions provisions notified in Companies Act
- Benami Transactions (Prohibition) Act - A Study in Comparison
2016
- Customs valuation and transfer pricing – different valuations for the same transaction ?
- Secrecy directions in designs
- Anti-Profiteering measure and price control mechanism under GST
- Treatment of China in Anti-dumping investigation after 11 December 2016 – The EU proposal
- Stamp duty payable on scheme of Amalgamation
- Implication of amalgamation on assessment proceedings
- Doctrine of lifting of corporate veil in trademark law
- Input Tax Credit under GST regime – Make it seamless
- Alignment of ‘Period of Investigation’ in AD and CVD investigations to avoid double remedy
- Corporate Governance issues in Compensation Arrangements: Analysis of SEBI’s Consultative Paper
- GST – A look at certain grey areas in transition provisions
- Trade-dress Infringement - It’s all about the looks
- Do taxes cloud the novelty of SARs?
- Targeted dumping - An examination
- A primer on e-commerce business and related laws in India
- GST – A look at draft rules on registration and invoices
- Spending less than ALP can also have adverse implication
- Internet broadcasting companies to come within the ambit of statutory licensing
- Application of lesser duty rule in anti-dumping investigations
- Real Estate Regulation and Development Act 2016 - A comment
- Tax bonanza for Telecom companies?
- Controller overreach or common sense? - A tale of Section 83 of the Patents Act
- GST – Designing a compliance friendly regime
- Causal Link Analysis: An Examination
- Light at the end of the tunnel for Computer-Related Inventions?
- New Foreign Tax Credit Rules – certain grey areas
- Corporate Insolvency Procedure – A Comment
- GST – Ensuring credit without artificial fetters
- Impact of the Brexit on trade
- GST – A turning point for India
- Alternative Remedy for Imported Coal Price Escalation
- Electronic transfers into an NRE account – Income received in India?
- A Practical Approach to Fulfilling Section 8 Requirements
- EU trade defence instruments at a deadlock?
- Amalgamation distinction between an instrument and instrument amounting to conveyance
- India-Mauritius Treaty – The long awaited overhaul and its underlying consequences
- Ambiguous standard for examination of CRIs
- Demand of interest due to price revision – An analysis
- China: NME or ME?
- SEBI’s Bright Line Tests for ‘Control’ - An Analysis
- Product by process claims - A perspective
- The Income Declaration Scheme, 2016 - An analysis
- ‘Ease of doing business’ – A look at certain key Customs rulings
- Refund – No recovery through SCN without review of refund order
- Monitoring of steel imports in USA – Consistency under WTO Laws
- Underreporting and misreporting of income - Proposed penalty regime
- TN VAT Act – A look at the recent amendments
- Union Budget, 2016 – An analysis of certain changes in Central Excise
- Commercial Courts
- Stay of proceedings in an infringement suit and challenging validity of a registered trademark
- RTI Act & disclosure of information in anti-dumping investigations
- Conciliation for settling family disputes
- Artificial computation provisions – Unintended cross roads with anti-avoidance rules
- Obviousness - Different standards for Opposition and Revocation?
- Determining character of ‘manufacture’
- Start-up India plan: accelerating start-up movement
- Market economy status to China – Debate continues
- The curious case of patent infringement CTR v. Sergi
- Wishlist 2016 for Real Estate Sector in India
- Draft guidelines for determination of PoEM - A incongruous note to an intended harmonious provision?
- ‘Place of removal’ – The debate continues
- Initiation of investigation: Issue of cumulation
2015
- Arbitration Ordinance, 2015 – ‘Public Policy’ defined
- Resolving disputes the ‘Ordinance’ way
- Divided on divisional patents
- Swachh Bharat Cess – Certain issues
- Situs of IP for taxing rights
- Countervailing duty laws in India
- Slogans - An issue of descriptiveness
- Environment Laws (Amendment) Bill, 2015: A Sisyphean Challenge
- Section 197 certificate is not proving to be good enough?
- Valuation of composite goods under VAT laws
- Date of expiry of definitive anti-dumping duty
- Month-end Provisions and Reversal – Is TDS called for?
- Legitimacy of levy of seigniorage fee on consumers
- Skill versus chance - A saga of online gaming
- Delhi High Court grants permanent injunction in case of Sitagliptin
- Does GST continue with distortions of existing tax structure?
- Consistency between Indian Domestic Law and WTO: ADA to be maintained
- Consortium contracts with Government – Legal status
- Software inventions examining patentability
- Plastics – To ban or not to ban, is the question!
- The Rule 6 conundrum – Whether ‘Total’ Cenvat credit to be considered for reversal formula?
- Enhancing effectiveness of enforcement – Retreading trade remedy law
- Jurisprudence of international tax law
- Refund of excess customs duty paid under self-assessment system
- ‘Make in India’ meets the Biological Diversity Act
- Letter and Spirit of the Law
- Transparency and confidentiality in AD investigation proceedings
- Engaging Contract Labour: The prerequisites and the pitfalls
- Corporate Guarantee – Certainty in taxation not guaranteed!
- Separation of rights under copyright and design laws
- GST and centralized registration
- Courting balance between investor and host state in ISDS
- Resale price maintenance in e-commerce – CCI initiates investigation
- Comparative advertising - Acceptable competitive behaviour and law of disparagement
- International Taxation – The Revenue Rule
- Industrial/ Institutional Consumers – the argument continues
- Third party rights under WTO DSU - Ongoing reforms
- Application of res judicata in tax matters
- Tackling Joint Ventures – Issues and Challenges
- Realizing the digital India dream
- Time limit in anti dumping reviews in India - Rule 23 analyzed
- Drawback of duties debited in freely transferable scrips issued under Chapter 3 of FTP
- CCI fines parties for gun jumping
- Compelling a non-resident to seek PAN: A vexed question
- Impact of International Treaty on Plant Genetic Resources for Food and Agriculture on Biological Diversity Act
- How to train your dragon – Discretion in SEBI’s penalty orders
- An economic perspective on environmental jurisprudence in India
- Investor and (host) state protection - India proposes a new model for BIT
- Trading of goods under negative list Cenvat credit
- National IPR Policy - What is the IPR Think Tank thinking?
- Process patent litigation in pharma sector - An overview
- ICDS – Will it make an Impact?
- Time period for completing anti dumping reviews
- Budget 2015: Supplies to ICB projects - Certain issues
- The proposed watchdog merger
- Shareholders activity - India stand
- Design registration in India – An overview
- Holding-subsidiary loans prohibition - Respite under company law
- Information Technology Agreement-II – Should India join?
- Place of entertainment uncertainty prevails
2014
- Hearing in anti-dumping investigation – A comparative analysis
- Engineering
- Rules for determining deceptive similarity in composite marks
- Insider Trading Regulations, 2014 – An Overview
- Will compliance costs actually go down with introduction of GST
- Willful or deliberate suppression standard under Section 8 of the Patents Act
- Offshore sale transactions – A lacuna in the Indian Sales Tax regime
- An overview of Real Estate Investment Trusts in India
- The COOL dispute - Analysis and implications
- Doing business in India through Liaison Office
- Use as trade mark sine qua non to claim honest concurrent use
- Responsibilities of independent director - A magic bullet or unnecessary appendage?
- Tax issues surrounding human capital movement
- Transfer pricing and location savings an Indian perspective
- Refund of anti dumping duty as a result of review investigation
- Valuation of asset a tax riddle faced by real estate firms
- Trademark battle over the word 'pink'
- Recent FDI reforms in India
- Emerging jurisprudence in export restraint measures in trade
- Incentive by State Government is disincentive to excise assessees
- Understanding corporate social responsibility
- Compulsory license – High Court upholds IPAB Order
- TDS default on payments made to non residents disallowance
- Compulsory pre-deposit and complete withdrawal of discretion to grant stay
- Registration of license assignment deed under the Patents Act
- US provisions violate WTOs SCM Agreement - DSB Panel
- Procedural conundrum of Indian safeguard law
- Satellite communications policy in India - Time to revisit and revise
- Investment protection - Investing in confidence
- Tax treatment of exchange fluctuation loss on ECB
- Legal status of clarifications through Budget instructions of CBEC
- Is new hardware required for patenting computer implemented inventions in India?
- Committees under the Companies Act
- How impartial is service tax law to partial constructions?
- Unforeseen developments under safeguard investigations
- Issue of design-copyright interface – A ‘triable issue’
- The perfect share purchase agreement
- Centrica’s law on secondment of employees – Hurting hard UK companies
- Indias stand before wto as an evidence in trade remedy
- Trademark prosecution under PMLA for alleged infringement
- Sports law reforms in India agenda for 2014
- Service PEs - Employing the right structure
- Patents Act - IPAB re-emphasizes compliance with Sections 14 and 15
- Patents amendment rules 2014 - Certain issues with the definition of small entities
- Voting rights of holders of depository receipts abroad
- Excise Valuation: Sales Tax – Incentive or Deterrence?
- How relevant is the “relevant period” for credit distribution?
- Provisional anti dumping measures in India - A misused provision
- Rights of nomination
- Restraining legal proceedings recent trends
- Single rate for producers exporters from nme countries an analysis
- Cenvat credit – Of mindset and (juris)prudence
- The Real Estate Bill an overview
- R'Biting Bitcoins
- Delhi High Court rules on disparagement of trademark
- The trade facilitation agreement understanding the nuances
2013
- Scope of ENV under PVP Act the Seeds Act
- Service tax on Education Service
- Quantitative Restrictions - An Overview
- Flying solo with one person companies
- Changing contours of mergers and acquisitions under Companies Act
- Brazilian patent law Proposed reforms inspired by Indian law
- National Treatment principle Analysis of GATT Article III
- Obligation to tolerate an act – A declared service
- Safeguard measures Extension post expiry not correct
- Research exemptions not deemed as patent infringement
- Hot news doctrine - Inapplicable in India
- Investigation & whistle-blowing provisions under Companies Act
- Class actions under the Companies Act
- VAT on developers Certain issues
- Labour standards and international trade – Some issues
- Companies Act 2013 – New Dimensions
- Doctrine of attribution in corporate criminal liability
- Working of patents in India
- Availability of Cenvat Credit on partially paid invoices
- Industrial/ Institutional Consumers – Complicating the uncomplicated
- Land Acquisition Bill 2011- A comparative analysis with the Act
- Bar on mathematical methods under Indian Patents Act
- Anti dumping and countervailing duties - India and US Practice
- Facilitation of cross-border services - Imprecision in the POPS Rules
- Tax planning in letter and spirit
- Squeeze out clause - A perspective
- Protecting property rights through common law remedies
- Articles of Association shall prevail - Delhi HC
- Refund of Cenvat credit on services under Reverse Charge Mechanism
- RBI revises banking license guidelines
- Patent of addition
- Export promotion programmes and SCM Agreement – Has the countdown begun?
- Export of services under the new regime of Service Tax
- Post dating of patent applications and its implications
- Foreign filing license A must know requirement
- Arrest under Customs laws Some recent changes
- Cancellation of registered design- Is prior registration abroad a valid ground
- Is there a database right protection in India?
- FDI in multi-brand retail – Consistency with international trade law
- Budget 2013 – Amnesty scheme in service tax
Undated
- Acceptance of Kotak Committee recommendations by SEBI: Additional “To Do” for listed entities
- Agreement in Restraint of Legal Proceedings – Is your Bank Guarantee valid?
- Privity of contract and locus with a source of income – A test of diversion by overriding title
- Understanding composite supply under GST