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13 September 2023 at 09 : 28 AM
Ecommerce Platforms – Different Business Models and Recent Legal Developments (September 13, 2023)
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12 September 2023 at 17 : 27 PM
GIFT City Express: Family Offices in GIFT City – What are they and how do they actually work?
Read MoreSeptember 12, 2023 FAMILY OFFICES IN GIFT CITY – WHAT ARE THEY AND HOW DO THEY ACTUALLY WORK? INTRODUCTION With news articles coming out nearly every week, and IFSCA issuing relaxations to enable funding from a larger set of investors, the buzz around family offices in GIFT City has only been getting louder. However, there […]
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12 September 2023 at 09 : 01 AM
Obligations of Promoters under Securities Laws (September 12, 2023)
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9 September 2023 at 15 : 24 PM
Tax Hotline: Payment for Broadcast reproduction rights not Royalty
Read MoreSeptember 09, 2023 PAYMENT FOR BROADCAST REPRODUCTION RIGHTS NOT ROYALTY Recently the Mumbai bench of ITAT1 held that the distribution revenue received by Fox International Channels, which is a resident of United States, is not taxable as royalty under section 9(1)(vi) of the Income Tax Act (“ITA”) or under the US-India Tax treaty. It was held […]
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7 September 2023 at 18 : 58 PM
Dispute Resolution Hotline: Unstamped Agreement and Its Enforceability Under Indian Law: Recent Developments
Read MoreSeptember 07, 2023 UNSTAMPED AGREEMENT AND ITS ENFORCEABILITY UNDER INDIAN LAW: RECENT DEVELOPMENTS An agreement not stamped, or unduly stamped, is not valid under Indian law A Court must impound an unstamped agreement before appointing an arbitrator under the Arbitration and Conciliation Act, 1996. Non-stamping or insufficient stamping cannot be treated as “curable defect”, such […]
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7 September 2023 at 12 : 40 PM
Compendium of Research Papers
Read MoreClickable catalogue of publications View in Browser
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5 September 2023 at 10 : 10 AM
Tax Hotline: ITAT’s Early Holiday Gift – Decides Timing Issues Concerning Grandfathering Clause of the India-Mauritius Tax Treaty for Taxpayer
Read MoreSeptember 05, 2023 ITAT’S EARLY HOLIDAY GIFT – DECIDES TIMING ISSUES CONCERNING GRANDFATHERING CLAUSE OF THE INDIA-MAURITIUS TAX TREATY FOR TAXPAYER BACKGROUND The Mauritius-India tax treaty was amongst the few India tax treaties which allocated exclusive residence taxing rights over capital gains from the alienation of shares of a company which was a resident of […]
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5 September 2023 at 09 : 43 AM
Recent Capital Gains Cases (September 05, 2023)
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4 September 2023 at 03 : 50 AM
Dispute Resolution Hotline: Decoding the Mediation Bill, 2023
Read MoreSeptember 04, 2023 DECODING THE MEDIATION BILL, 2023 The Mediation Bill 2023 (“Mediation Bill”) recognizes pre-litigation mediation, online and community mediation and encompasses the term “conciliation” to align with international practice. Provisions for enforcing domestic mediated settlement agreements introduced; Fails to recognize and enforce mediated settlement agreements which did not take place in India. Establishes […]
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1 September 2023 at 14 : 08 PM
Social Sector Alert: Enhanced scrutiny of foreign funds for FCRA-registered recipients
Read MoreSeptember 01, 2023 ENHANCED SCRUTINY OF FOREIGN FUNDS FOR FCRA-REGISTERED RECIPIENTS GOVT’S APPROVAL NECESSARY TO RECEIVE FOREIGN FUNDS DESPITE PERMANENT FCRA REGISTRATION Recent ruling by the Karnataka High Court states that possessing a permanent FCRA registration does not automatically grant organizations the right to receive and credit foreign donations till the validity of the registration. […]
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30 August 2023 at 09 : 20 AM
SAFE Notes (August 30, 2023)
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29 August 2023 at 13 : 58 PM
Dispute Resolution Hotline: Can an Arbitral Award be set aside partially? Delhi High Court Clarifies
Read MoreAugust 29, 2023 CAN AN ARBITRAL AWARD BE SET ASIDE PARTIALLY? DELHI HIGH COURT CLARIFIES An arbitral award can be set aside partially under grounds prescribed by Section 34 of the Arbitration and Conciliation Act, 1996 (“the Act”), basis the Proviso to Section 34(2)(a)(iv). Separate claims within an award may be treated as distinct awards […]
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29 August 2023 at 09 : 52 AM
Briefing – Takeover Code Opinion (August 29, 2023)
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28 August 2023 at 09 : 25 AM
Overview of the Adjudication Order in the matter of Trinity Alternative Investment Managers Limited (August 28, 2023)
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25 August 2023 at 21 : 39 PM
Technology + Dispute Resolution Hotline: Fintechs to be covered under Anti-Money Laundering laws: Indian Court directs a Cross Border Online Payment Gateway to Register as a Reporting Entity!
Read MoreAugust 25, 2023 FINTECHS TO BE COVERED UNDER ANTI-MONEY LAUNDERING LAWS: INDIAN COURT DIRECTS A CROSS BORDER ONLINE PAYMENT GATEWAY TO REGISTER AS A REPORTING ENTITY! A system that enables or facilitates the transfer of funds from a payer to a payee/beneficiary, which may involve either clearing, payment or settlement services, could qualify as a […]
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25 August 2023 at 15 : 05 PM
New Publication: Business Transfer
Read MoreWhy, How and when? August 25, 2023 In the context of M&A transactions, how you acquire is as important as what you acquire. The choice of the mode of acquisition can have far reaching implications for the buyer and the seller, inter-alia, in terms of, legal compliances, taxation, successor liability, employee transfer, stamp duty, […]
