articles
Regulatory Laws
Draft Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Bill, 2019 – An analysis
09 October 2019
The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (“EPF Act”) is a social welfare legislation which aims to provide social security benefits such as Provident Fund, Superannuation Pension, Invalidation Pension, Family Pension and Deposit-Linked Insurance to employees.
Direct Tax
Satisfaction of the ‘make available’ condition in services of short duration – An analysis
30 September 2019
The interpretation of the 'make available' clause in respect of Fees for Included Services (FIS) in the India-US DTAA had been matter of much debate, more so since certain other treaties like India-UK als
International Trade & WTO
Role of ‘adjustment plan’ in Safeguard investigations
25 September 2019
By virtue of India's accession to the World Trade Organization ("WTO"), India has agreed to the requirements of all the multilateral agreements under the framework of the WTO.
Customs
The Social Welfare Surcharge conundrum
23 September 2019
The raging dispute on levy of piggy-back cesses such as education cesses, where duty payments were made by debit to the duty credit scrips such as DEPB scrips, is yet to settle down. The controversy has come back with a r
Intellectual Property Rights
Validity and infringement of a Patent:
16 September 2019
Introduction In Communication Components Antenna Inc v. Ace Technologies Corp. and Ors [CS (Comm) No. 1222/2018], the Plaintiff had sought a permanent
Corporate Advisory
Preference Liquidation Hit or Miss?
05 September 2019
The terms of the transaction documents for mergers and acquisitions are often dictated by the economics of investment and the bargaining position of the parties. The terms so contractually ag
Competition Law
Supreme Court upholds COMPAT order directing competition investigations against UBER
04 September 2019
On 3rd September 2019, the Supreme Court of India ('SC&') dismissed [See endnote 1] an appeal filed by Uber India Systems Pvt. Ltd. ('Uber') against the or
Goods and Services Tax
Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?
27 August 2019
Goods and Services Tax, which was touted as a single tax reform, has completed two years in the country. It is needless to say that GST was never a perfect taxation syst
Goods and Services Tax
Conundrum of employer-employee relation – HR policies and GST implications
26 August 2019
Flow of consideration in any form to an employee from his employer has always been a subject of dispute as far as taxation laws are concerned. While exemption from indirect
International Trade & WTO
SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?
26 August 2019
A policy was introduced on 1st April 2000 by the central government for setting up of Special Economic Zones (“SEZ”) in the country with a view t
Direct Tax
Keeping the cash in check
20 August 2019
The Government of the present day, continuing from its previous tenure, has placed emphasis on harnessing the power of information technology in improving the governance in the country.
Intellectual Property Rights
Trademark passing-off against film release
20 August 2019
The case of Dr. Vijay Abbot v. Super Cassettes Industries Private Limited & Ors.[See endnote 1], a Single Judge of Delhi High Court while dealing with the issue of passing-off in respect of a title of the film, <e
Insolvency
Timelines for Corporate Insolvency Resolution Process - The 2019 amendments and their ambiguities
16 August 2019
In recent times, there have been multiple instances of delay in completion of the corporate insolvency resolution process ("CIRP
Arbitration
A step towards strengthening institutional arbitration in India - New Delhi International Arbitration Centre Act, 2019
08 August 2019
With a view to promote institutional arbitration and to make India a destination for conducting international arbitration, a new bill was introduced and has been passed by both the Houses
Securities Laws
Roles and responsibilities of Compliance Officers under SEBI regulations
08 August 2019
Business environment in India has undergone a sea-change in the past decade. Increased emphasis on values such as accountability, transparency, risk management has led to integrat
Securities Laws
SEBI approves shares with differential voting rights - A welcome move
08 August 2019
The Securities and Exchange Board of India (“SEBI”) in its Board meeting dated 27th June, has approved a framework for issuance of shares with differential voting rights (&ldqu
International Trade & WTO
Anti-dumping duty on imports of certain rubber chemicals - A Catch-22 situation for Designated Authority
26 July 2019
Anti-dumping duty on the imports of certain rubber chemicals from China PR and Korea RP was originally recommended by the Designated Authority vide final findings dated 1st October 2008
Competition Law
Controlling price of supply down the ladder: An antitrust breakdown
24 July 2019
By Charanya Lakshmikumaran & Puneeth Ganapathy Pricing of goods or services, by corporates, is typically a fine balance, among other factors, between the brand image and competition. To this effect, manufacturers and producers often try to contr