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By Sahil Narang, Saransh Kumar
Guided by established principles of Common Law that view damages as the presumptive remedy and specific performance as an alternate, discretionary remedy, the Specific Relief Act 1963 has sought to protect civil and ...
By Ritu Shaktawat, Raghav Bajaj
The key issue which needs further deliberation is that whether the positions captured in the Circular are merely clarificatory in nature or are substantive changes to the legal position.
By Ritu Shaktawat, Jimmy Bhatt, Dhruv Kapadia
This case deals with a Cyprus taxpayer which was earning interest income from India.
By Ritu Shaktawat, Sneh Shah
Recently, the Delhi Bench of the Income Tax Appellate Tribunal held that the Liaison Office of Hitachi Technologies Singapore Pte Limited constituted a Permanent Establishment of Hitachi in India for the financial years 2001-02 to 2006-07.
By Ritu Shaktawat, Raghav Bajaj
In furtherance of its widely promoted objective of ensuring efficiency and transparency in tax administration, the Government has notified the much-awaited E-assessment Scheme, 2019 vide Notification No. 61/2019 ...
By Atul Pandey, Hirak Mukhopadhyay
On 28 August 2019, the government announced critical changes liberalising foreign direct investment (FDI) norms in:
By Adheesh Nargolkar, Janaksinh Jhala, Jayesh Varavadekar
The Patent (Amendment) Rules, 2019 (Revised Rules) have come into force from 17 September 2019. The key highlights of the Revised Rules are broadly set out below:
By Vinita Krishnan, Jimmy Bhatt, Ujjval Gangwal
In a recent case, The Deputy Commissioner of Income-tax v TCS E-Serve International Limited dated 28 August 2019, the Mumbai Bench of the Income Tax Appellate Tribunal has allowed a demerged company to ...
By Vinita Krishnan, Aditi Sharma, Kruthika Prakash
In the recent case of Domino Printing Science Plc., In Re (AAR 1290 of 2012 decided on 23 August 2019), the Authority for Advance Rulings, ruled that shareholders of a company are liable to capital gains tax ...
By Sanjay Sanghvi, Ashish Mehta, Rahul Jain
In line with the recent assurances from the Finance Minister of India regarding ending the tax harassment, the CBDT which is the apex body for administration of direct tax in India, has issued 2 circulars.
By Kingshuk Banerjee, Radhika Gupta
In Gurudwara Sahib, the plaintiff, inter alia, sought a declaration that he had acquired title of the suit property by way of adverse possession.
By Rajat Jariwal, Ria Himmatramka
The article should not be envisaged as an information primer for the entirety of the Amendment Act.
By Anshul Prakash, Deeksha Malik, Kosheel Gupta
On 28 August 2019, the EPFO issued a notice in relation to inquiries initiated / sought to be initiated by authorities under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ...
By Arindam Ghosh, Malav Shah, Charu Singh
This is further to our Ergo Update dated 5 July 2019 regarding SEBI's in-principal approval to the framework for enabling initial public offer of ordinary equity shares by tech companies having equity shares with superior voting rights.
By Rabindra Jhunjhunwala, Moin Ladha, Stuti Galiya
The Union Cabinet on 28 August 2019 has issued a press release proposing some significant changes to the Foreign Direct Investment ("FDI") policy of the Government of India, specifically relating to 4 (four) sectors as detailed below.
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