articles
Direct Tax
ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute
25 June 2019
By Sriram Vijayaraghavan The question of applicability of Chapter X (“transfer pricing provisions”) of Income Tax Act, 1961 (“IT Act”) with respect to issue of shares had come up in the past and in the Vodafon
International Trade & WTO
One by one, till there are none: The continuing saga of the Appellate Body
21 June 2019
Since the WTO’s formation in 1995, the WTO’s Appellate Body has stood as a vanguard of justice to ensure a rules-based system of dispute settlement as against a power-based system that prevailed in the GATT days.
International Trade & WTO
One by one, till there are none: The continuing saga of the Appellate Body
21 June 2019
By Jayant Raghu Ram Introduction Since the WTO’s formation in 1995, the Since the WTO’s Appellate
Intellectual Property Rights
Design protection - Mere placement of few different straps, holes or claims on certain combination of colours not enough
19 June 2019
Intellectual Property Rights
Design protection - Mere placement of few different straps, holes or claims on certain combination of colours not enough
17 June 2019
By Ashna Pruthi A Single Judge of the Delhi High Court vide its interim order dated May 06, 2019 in the case of Relaxo Footwears Limited v. Aqualite India Ltd. & Anr. [See Endnote 1]&n
Corporate Advisory
Whether recovery proceedings for a debt pertaining to a period prior to approval of resolution plan can be initiated against corporate debtor?
10 June 2019
It is now a settled position that the prime objective of the Insolvency and Bankruptcy Code, 2016 (“IBC”) is resolution or revival of the Corporate Debtor; followed by maximising the value of the assets of the Corporate Debtor; and lastly to promote entrepreneurship and availability of credit.
Corporate Advisory
Effect of an unstamped agreement containing an arbitration clause
10 June 2019
Recently, the Supreme Court in Garware Wall Ropes Ltd. v. Coastal Marine Constructions & Engineering Ltd.
Corporate Advisory
Class Action Suits under Companies Law – A Reality?
10 June 2019
The viability of class action suits under company law in India has been a cause for much debate, ever since Section 245 of the Companies Act, 2013 (“Act”) got notified on 1st June, 2016.
Arbitration
Effect of an unstamped agreement containing an arbitration clause
06 June 2019
By Siddharth Agrawal and Himanshu Setia Recently, the Supreme Court in Garware Wall Ropes Ltd. v. Coastal Marine Constructions & Engineering Ltd. [2019 SCC Online SC 515; Civil Ap
Corporate Advisory
Class Action Suits under Companies Law – A Reality?
06 June 2019
By Manasa Tantravahi Introduction The viability of class action suits under company law in India has been a cause for much debate, ever since Section 245 of the Companies
Insolvency
Whether recovery proceedings for a debt pertaining to a period prior to approval of resolution plan can be initiated against corporate debtor?
06 June 2019
By Ankit Parhar It is now a settled position that the prime objective of the Insolvency and Bankruptcy Code, 2016 (“IBC”) is resolution or revival of the Corporate Debtor; followed by maximising the value of the assets of the Corporate D
Corporate Advisory
Issuance of shares with differential voting rights
04 June 2019
The recent trend in the area of corporate laws has led to the emergence of various investments tools with multiple ways and options to retain control in the company.
ITC reversal on sale of used capital goods
29 May 2019
GST law is moving towards its second anniversary and yet the so called simple tax does not seem to have settled down much.
Direct Tax
Director’s liability under the Income tax law – An insight
28 May 2019
It may be enticing to hold a directorship position in a corporate house. However, should the roofs descend someday, it becomes equally undesirable.
International Trade & WTO
Consequence of non-participation by India in CVD investigations conducted by USA
28 May 2019
Government of the exporting country is an interested party in a countervailing duty investigation.
Intellectual Property Rights
Delhi High Court affirms that “export” is covered under Section 107A of Patents Act
24 May 2019
A Division Bench of the Delhi High Court in its recent order dated April 22, 2019 affirmed the decision of the Single Judge of the same court interpreting Section 107A of the Patents Act, 1970 (Act).
Intellectual Property Rights
Delhi High Court affirms that “export” is covered under Section 107A of Patents Act
24 May 2019
By Vindhya S. Mani. A Division Bench of the Delhi High Court in its recent order[See Endnote 1] dated April 22, 2019
Direct Tax
Director’s liability under the Income tax law – An insight
20 May 2019
By Bharathi Krishnaprasad It may be enticing to hold a directorship position in a corporate house. However, should the roofs descend someday, it becomes eq
International Trade & WTO
Consequence of non-participation by India in CVD investigations conducted by USA
20 May 2019
By Bhargav Mansatta Government of the exporting country is an interested party in a countervailing duty investigation. Apart from exporters of the subject product, Government of the exporting country is also required to file response to the question