India: Contracts and Commercial Law

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Article
ITAT Holds Court-Approved Capital Reduction Outside The Ambit Of Section 115QA
Seaview Developers Pvt. Ltd. (‘Assessee’) was engaged in the business of developing and leasing commercial real estate property in India, particularly an SEZ project in Uttar Pradesh. Being an SEZ developer/operator, the Assessee was eligible to claim deduction under section 80-IAB of the Income-tax Act, 1961 (the ‘Act’) for profits derived from development and operation of the SEZ.
India Commercial
AC
Aurtus Consulting LLP
Article
Maharashtra Stamp (Fourth Amendment) Bill, 2026 - Stamp Duty On Financial And Bank Guarantees
The Maharashtra Legislative Assembly has passed a bill introducing significant changes to stamp duty on financial and bank guarantees. The proposed amendment creates a new charging structure with differentiated rates based on transaction type and beneficiary, while offering relief from repetitive duty on renewals where guaranteed amounts remain unchanged.
India Commercial
MH
Mansukhlal Hiralal & Co.
Article
Scent Without Sense: Why India’s Trademark Law Might Not Be Ready For Olfactory Marks
India's Trade Marks Registry has accepted its first olfactory mark for a rose-scented tyre, using a seven-dimensional scientific vector for graphical representation. This landmark decision raises critical questions about whether India's statutory trademark framework is adequately equipped to accommodate smell marks, or whether this acceptance stretches legal interpretation beyond its intended design.
India IP
KC
Kochhar & Co.
Article
Arbitrator's Power To Award Interest: Prohibitory Clauses
Section 31(7) of the Arbitration and Conciliation Act, 1996 (“the Act”) governs arbitrator's power to award interest. Section 31(7)(a) covers pre-award/pendente lite interest (subject to party agreement), while section 31(7)(b) covers post-award interest. Courts have consistently held that these provisions operate separately, with arbitrator having absolute discretion while awarding future interest however, bound by parties’ agreement (if any) with respect to pre- award period.
India Litigation
SS
Singhania & Partners LLP
Article
From Policy To Proof: Building Governance Systems That Withstand Sebi And Stock Exchange Scrutiny
A SEBI or stock exchange query is often treated as a compliance event to be managed after it arrives. That reaction is understandable, but structurally weak. A query is rarely confined to the words used in the email it comes with. It is usually a verification exercise: the regulator is testing whether the listed entity’s explanation is supported by a contemporaneous governance trail.
India Commercial
CP
Corporate Professionals
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