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By Vijay Pal Dalmia, Partner
A patent provides the inventor with the protection against the unauthorized use of the new product or the new technology which is the subject matter of the Patent.
By Karan Sahi, Suprabh Garg
This would defeat the purpose of IBC and would also cause wrongful loses to all the creditors including Roxcel.
By Vijay Pal Dalmia, Partner, Aditya Dhar
The Law Commission of India, Ministry of Law, Justice & Company Affairs came up with its 57th Report of Law Commission on ‘Benami Transactions' in the year 1973.
By Vijay Pal Dalmia, Partner, Aditya Dhar
The Hon'ble Supreme Court of India in a recent judgment dated 9th April 2019, passed in the case of P. Leelavathi (D) by L.R.s vs. V. Shankarnarayana Rao (D) by L.R.s bearing Civil Appeal No. 1099 of 2008, ...
By Vaish Associates Advocates
The Supreme Court of India in the case of Adani Power (Mundra) Limited v. Gujarat Electricity Regulatory Commission (decided on July 2, 2019) held that courts can imply terms in a contract only when literal interpretation fails, ...
By Vijay Pal Dalmia, Partner, Aditya Dhar
At present, Section 2 (9) (A) of The Prohibition of Benami Property Transactions Act, 1988 as amended by The Benami Transactions (Prohibition) Amendment Act, 2016 sets out certain exceptions to the ...
By Vijay Pal Dalmia, Partner, Rajat Jain
Pursuant to a Public Interest Litigation titled Siddharth Dalmia & Vijay Pal Dalmia Vs. Union of India, Ministry of Home Affairs, Ministry of Finance & Reserve Bank of India being W.P.(C) No. 001071 / 2017 ...
The intention of the legislature is pretty clear from recent development in the field of law dealing with white-collar crimes.
By Vijay Pal Dalmia, Partner
DTAA (Double Taxation Avoidance Agreement) refers to a Tax Treaty that is entered between two countries. The purpose of such Agreements is to make sure that a person does not suffer duplication of taxes.
By Vaish Associates Advocates
The corporates by and large procure funding through equity, debt or a combination of both. The ECB deals with the debt branch of the funding wherein the corporates obtain funding from foreign body corporates.
By Gaurav Jain
With an intent to tax illegitimate / undisclosed foreign income and assets earned / acquired outside India by residents to India, the Central Government had enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ...
By Vaish Associates Advocates
NCLAT approves the resolution plan submitted by ArcelorMittal in the resolution proceedings in respect of Essar Steel India Limited while modifying the distribution of money to the financial and the operational creditors.
By Vijay Pal Dalmia, Partner
The Hon'ble Supreme Court of India in the case of Bhim Singh vs. Kaan Singh AIR 1980 (SC), laid down the following principles for deciding whether a transaction is benami or not:-
By Vijay Pal Dalmia, Partner
The Hon'ble High Court of Madras in the case of First ITO vs. MR Dhanalakshmi Ammal 1978 ITR 413 held that the true test to determine whether the transaction is benami or not is to look into the intention of the parties ...
By Vijay Pal Dalmia, Partner
When pursuant to a commitment of the case under Section 209 of the Code of Criminal Procedure, 1973 (Cr.P.C.) the accused is brought before the Court of Session the prosecutor has to open his case by describing the ...
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