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By Shammi Kapoor, Shilpa Sharma
The Central Board of Excise and Customs ('CBEC') has recently issued series of notifications clarifying the taxability of OIDAR services, effective from 01.12.2016.
By Tushar Shah, Principal Associate, Vaish Associates Advocates
Paragraph 72(6) of Employees' Provident Funds Scheme, 1952 sets out scenarios when a members' money with Employees' Provident Fund Organisation is transferred to an account called "Inoperative Account".
By Vijay Pal Dalmia, Partner
Under Chapter XII of the (Indian) Income Tax Act-1961, a person cannot be prosecuted for an offence Under Sections 275A, 275B, 276, 276A, 276B, 276BB, 276C, 276CC, 276D, 277...
By Vijay Pal Dalmia, Partner, Rajat Jain
A question is often asked, can action for Criminal Contempt of Court and Criminal Defamation, be initiated simultaneously.
By Sulekha Kaul
The "pyramid scheme" has been explained in Annexure A to this memo.
By Vijay Pal Dalmia, Partner
Sizzling!, is the word that can describe the current relationship of the Government of India, Income Tax Authorities, and those who have failed to disclose their income.
By Vijay Pal Dalmia, Partner
The first and the foremost point to be noted for protection of a trademark in India is that the "Registration" of a trade mark under the (Indian) Trade Marks Act, 1999 is not a condition precedent for seeking protection in India.
By Vaish Associates Advocates
WhatsApp's new privacy policy cleared by the Delhi High Court, but certain directions issued to protect user data.
By Rupesh Jain, Puneeta Kundra
Section 145 of the Income tax Act, 1961, as amended by the Finance Act, 1995, empowered the Central Government to notify the Accounting Standards to be followed for computing income under the head "Profits and Gains of Business or Profession" and "Income from Other Sources".
By Neeraj Jain, Partner Vaish Associates Advocates
Set up in 1971, Vaish Associates Advocates (‘VA') is a full-service law firm based in New Delhi, Mumbai, and Bengaluru, India, having an experienced team of 12 partners and over 100 associates.
By Vaish Associates Advocates
CCI by its order dated August 31, 2016 has re-imposed penalties on 11 cement manufacturers and Cement Manufacturers Association (CMA) for violation of Section 3(3)(a) and 3(3)(b) of the Act.
By Vaish Associates Advocates
Adding one more kind of dispute to the list of non-arbitrable disputes, the Supreme Court of India has held that any dispute pertaining to affairs of a trust cannot be decided by an arbitrator under the Arbitration and Conciliation Act, 1996.
By Vaish Associates Advocates
COMPAT dismissing the appeal filed held that for establishing that Respondent was in a dominant position, the onus lay upon the appellant to produce data/ statistics.
By Vaish Associates Advocates
The EC had therefore been correct to find that it amounted to a bald marketsharing agreement which justified significant fines.
By Vaish Associates Advocates
The European Commission has cleared the acquisition of Starwood Hotels & Resorts by Marriott International, both of the US.
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