Articles

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

In an anti-dumping investigation, the Designated Authority may or may not recommend imposition of anti-dumping duties and where such recommendation is “positive”, the Ministry of Finance makes a policy decision regarding the same and issues customs notification where duty is to be imposed.

TDS under GST law - Certain issues

Ever since Goods and Service Tax (GST) has been implemented, it has really kept the taxman as well as the implementers along with the taxpayers on their toes.

Cross border Insolvency – An analysis of the draft chapter

In the last few years, India’s banking sector has been fraught with an alarming number of non-performing assets. To this end, the Insolvency and Bankruptcy Code of 2016 (Code) strives to resolve the problem by allowing creditors to recover their dues and appropriately deal with loan defaulters. Akin to insolvency, its cross-border variant is one where the insolvent debtor has assets in more than one jurisdiction.

Data Principal and Data Fiduciary in the Personal Data Protection Bill

The Chilean Constitution was amended on 16th June, 2018 to establish that protection of personal data is a constitutional right. Prior to this, other Latin American countries like Colombia, Mexico and Ecuador have already included the right to protection of personal data

Supreme court ruling in Arcelor Mittal case - An analysis

The Supreme Court on 4-10-2018 allowed yet another opportunity to mining major ArcelorMittal and Russia’s VTB Capital-backed NuMetal to bid for Essar Steel provided they clear their Non-Performing Asset (NPA) dues in two weeks. The bench comprising Justice R. F. Nariman and Justice Indu Malhotra, has also taken this opportunity to interpret and clarify Section 29A of the Insolvency and Bankruptcy Code, 2016. However, the Essar saga is far from over.

Foreign filing license - Some issues

Any person (inventor or applicant) who is an Indian resident, may wish to file a patent application (an application) in foreign countries due to various reasons, such as market potential, licensing opportunities, or other business policies. In such cases, the person may choose to either first file the application in India or obtain a foreign filing permission from the Indian Patent Office.

White Paper on Data Protection and Privacy

Amalgamation action in concert for tax benefit

The High Court of Gujarat observed in Wood Polymer [ See End Note 1] "and the court would not lend its assistance to defeat public interest, namely, tax provision.” A recent order of National Company Law Tribunal (NCLT) refusing to accord sanction to amalgamation scheme has raised certain interesting yet important questions.

Amalgamation – Action in concert for tax benefit?

Has the clock stopped ticking? India’s export subsidies under the SCM Agreement

The United States has upped the ante in its efforts to – what it perceives – rebalance its trade dynamic with other countries. This has inevitably led to a trade war between the United States and other major economies, particularly China.