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This is an update to our previous post, wherein we covered a detailed analysis on the legislations and landmark judgements that regulate gambling and other allied activities across India...

Call drops can be simply explained as the service provider's ineptitude in maintaining a call between users and providing continued service once a call has been correctly established.

Observing that "the race between technology and the law could be termed as a hare and tortoise race – as technology gallops, the law tries to keep pace",...

The COVID-19 pandemic has been with us for almost 18 months now, and with India going through intermittent phases of lockdown, all stakeholders have had to quickly adapt to conducting investigations remotely.

The Petitioner had challenged the proceedings initiated by the Department for denial of refund claims by invoking Rule 89(4B) of the CGST Rules, 2017. Rule 89(4B), along with Rule 96(10), was omitted by Notification No. 20/2024-Central Tax dated 08 October 2024, without any saving clause preserving pending proceedings. 

Cross-border M&A transactions routinely involve offshore holding structures. A typical exit involves selling shares in a foreign holding company whose value is substantially derived from operating businesses in another jurisdiction, such as India.

It is peculiar to note that the tax authorities have challenged non-withholding of tax even when the transaction resulted in a capital loss to the Cypriot seller and thus, no taxable income arose in the hands of the Cypriot seller.

Post investigation, the company was directed to pay service tax as determined by the departmental representatives. All the companies paid the said amount so determined along with filing an application u/s 73(3) of the Finance Act, 1994.

The question before the Court was whether consideration paid by flat buyers to a builder/promoter/developer for acquiring a flat being constructed in a complex could attract service tax...

Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.

The Supreme Court, in an order dated 22 July 2022, has decided a batch of nearly four hundred petitions and has directed opening of the Goods and Services Tax (GST) portal...

When Parties enter into a contract, sometimes the parties pre-estimate the damages that should be paid by the other party in case it defaults in performing...

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 ...

The Specific Relief (Amendment) Act, 2018 ("Amendment Act") has brought about significant amendments to the Specific Relief Act, 1963 ("Act") ...

In the recent case of AMARDEEP SINGH VS. HARVEEN KAUR, CA NO, 11158 OF 2017 it has been held by the Supreme Court that the period of 6 months, as mentioned in Section 13B(2) is not mandatory...

The Respondents filed a complaint against the plaintiff under section 138 and 142 of the Negotiable instruments act, read with S/ 200 of Code of criminal procedure.

Regulatory uncertainty concerning stem cell treatment in India has been a polarizing issue.

On August 31st 2017, the Supreme Court of India in the case of Innoventive Industries Limited v. ICICI Bank Limited delivered its first extensive ruling on the operation and functioning of the Insolvency and Bankruptcy Code, 2016.