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Nishith Desai Associates
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By Aditi Mukundan, Abhay Sharma
The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue
By Siddharth Ratho, Sahil Kanuga
Burden is upon the party seeking to implead a non-signatory, to show its intention to consent to the arbitration agreement
By Srinivas Raman, Vikram Shroff
It has been over 3 months since the Hon. Supreme Court of India ("SC") pronounced its landmark judgment on provident fund ("PF") contributions1("PF Judgment").
By Ashish Sodhani, Inika Charles
Bombay High Court rules in favour of Dream11 to hold that games played on its platform amount to games of skill and not chance.
By Neha Sinha, Rajesh Simhan
The characterization of payments made for shrinkwrapped software has been a controversial issue in India, resulting in a large number of litigations.
By Nishith Desai
Earlier today, the Indian Finance Minister (FM) presented the 1st Budget of the newly formed government for financial year (FY) 2019-20.
By Nishith Desai Associates
The Authority for Advance Rulings ("AAR") in a recent ruling (AAR/671/2005) has held that there will be a withholding tax requirement on payments made to a non-resident agent
By Archita Mohapatra, Ajay Solanki, Vikram Shroff
An increased number of cases of sexual harassment have recently been reported in India. As the law on sexual harassment in the workplace is more than five years old
By Rohan Singh, Nishchal Joshipura
Arrangements with insurance corporate agents: The IRDAI is empowered to license intermediaries, such as insurance corporate agents for 3 years at a time
By Srinivas Raman
Introduction The monthly rate of contribution under the Employees' State Insurance Act, 1948 ("ESI Act") has been reduced to 4% from 6.5%. While the employer's share of contribution
By Nishith Desai Associates
The cryptocurrency community is coming together for the first time to raise its voice against cryptocurrency ban and discuss the possibilities of its future in India
By Nishith Desai
When the Arbitration & Conciliation Act, 1996 (Act) was amended in 2015, insertion of Section 11(6A) limited the scope of court inquiry to only the ‘existence' of an arbitration
By Nishith Desai
Arbitration Analysis: The Indian Supreme Court in Sundaram Finance Ltd v Abdul Samad and Anor (Civil Appeal No 1650 of 2018, 15 February 2018)
By Nishith Desai
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
By Tanisha Khanna, Aarushi Jain, Gowree Gokhale
On May 30, 2019, the draft Copyright (Amendment) Rules, 2019 ("Draft Rules") were released for public comments. The press release accompanying the Draft Rules indicated that they were introduced
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