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  • Article

    Dividend Distribution Tax – Whose Tax Is It Anyway? – Recent Developments On Issue Before Bombay High Court And Supreme Court Of India

    Section 115-O of the Income-tax Act, 1961 (‘IT Act 1961’) states that in addition to the tax payable on the income earned in the hands of a domestic company, an additional income-tax shall be levied upon such company...
    IndiaTax
    AZB & Partners
    AZB & Partners
  • Article

    DHC Bench Dismisses Appeals Raised By Whatsapp And Facebook Against CCI

    On August 25, 2022, the Delhi High Court (‘DHC') dismissed appeals raised by Whatsapp LLC (‘Whatsapp') and Facebook Inc. (‘Facebook') (collectively, ‘Appellants')...
    IndiaAntitrust/Competition Law
    AZB & Partners
AZB & Partners
  • Article

    Can Preference Shareholders Get Voting Rights?

    Section 2(93) of the Companies Act, 2013 ("2013 Act"), provides the definition of ‘voting right' which means ‘the right of a member of a company to vote in any meeting of the company or by means
    IndiaCorporate/Commercial Law
    AZB & Partners
    AZB & Partners
  • Article

    ITAT Rules On Interplay Between Section 115BAA And Section 112 Of ITA

    To promote growth and investment, the Legislature by way of the Taxation Laws (Amendment) Act, 2019, inter alia, inserted Section 115BAA in the Income-tax Act...
    IndiaTax
    AZB & Partners
    AZB & Partners
  • Article

    Modification Of Arbitral Awards In India – The Dust Finally Settles?

    Arbitration is rooted in principles of party autonomy and limited interference by courts. Yet, legislators and judges across jurisdictions struggle...
    GlobalLitigation, Mediation & Arbitration
    AZB & Partners
    AZB & Partners
  • Article

    CCI Dismisses Allegations Against Asian Paints Limited

    On September 8, 2022, pursuant to a complaint filed by JSW Paints Private Limited (‘JSW Paints') in 2019 along with a complaint filed by Sri Balaji Traders (‘Balaji')...
    IndiaAntitrust/Competition Law
    AZB & Partners
    AZB & Partners
  • Article

    CCI Dismisses Allegations Against Maharashtra State Road Development Corporation Limited & Others

    On August 24, 2022, pursuant to a complaint filed by "Apaar Infratech Private Limited" (‘Informant'), the CCI dismissed allegations of cartelization and abuse...
    IndiaAntitrust/Competition Law
    AZB & Partners
    AZB & Partners
  • Article

    Opinion | Supreme Court Judgment Sets Clear Boundaries For Post-Approval Regulatory Action

    India attracted nearly $58 billion in foreign direct investment in FY 2025–26. Behind every major investment lies an assumption that, once a regulator has examined a transaction...
    IndiaAntitrust/Competition Law
    AZB & Partners
    AZB & Partners
  • Article

    The Amended Competition Act A Game Changer, But There Are Practical Issues To Be Mindful Of

    In a much-awaited development, the President has given her assent to the Competition (Amendment) Act, 2023, (henceforth, Amendments) that significantly recasts the Competition Act, 2002...
    IndiaAntitrust/Competition Law
    AZB & Partners
    AZB & Partners
  • Article

    SEBI Releases Clarifications Relevant To Category II AIFs

    The Securities and Exchange Board of India ("SEBI") has issued an interpretative letter in response to certain queries raised by a fund registered as a Category II Alternative Investment Fund.
    IndiaCorporate/Commercial Law
    AZB & Partners
    AZB & Partners
  • Article

    Employment Law Update (Karnataka) | Paid Menstrual Leave

    We wanted to update you on a significant development for employers in Karnataka, from yesterday.
    IndiaEmployment and HR
    AZB & Partners
    AZB & Partners
  • Article

    A Projects, Infrastructure & Energy Overview

    The energy and infrastructure landscape in India has undergone unprecedented growth in recent years, shaped by a decade of transformative policies, an evolving regulatory framework and an increasingly favourable...
    IndiaEnergy and Natural Resources
    AZB & Partners
    AZB & Partners
  • Article

    SEBI Amends The AIF Regulations | An Overview

    On April 25, 2024, the Securities and Exchange Board of India ("SEBI") notified certain significant amendments to the SEBI (Alternative Investment Funds) Regulations, 2012.
    IndiaFinance and Banking
    AZB & Partners
    AZB & Partners
  • Article

    AI, Authorship & Copyright - Learnings From The Dabus Order

    Indian courts have, in recent times, increasingly been confronted with novel legal questions arising from the intersection of AI-generated outputs and the rights that may subsist in, or be affected by, such outputs.
    IndiaIntellectual Property
    AZB & Partners
    AZB & Partners
  • Article

    Confidentiality Clubs: Evolving Jurisprudence In Indian Patent Litigation Cases

    Generally, legal proceedings are conducted in an open court and access to documents, information and evidence, is given to all the parties to the litigation and their lawyers.
    IndiaIntellectual Property
    AZB & Partners
    AZB & Partners
  • Article

    Landowner vs. Developer Liability In Joint Development Projects: Analyzing The Hon'ble Supreme Court's Landmark Ruling In Sriganesh Chandrasekaran & Others v. M/S Unishire Homes LLP & Others

    The Hon'ble Supreme Court of India's ("SC") judgment in Sriganesh Chandrasekaran & Others v. M/S Unishire Homes LLP & Others (Civil Appeal Nos. 10527-10528 of 2024)...
    IndiaReal Estate and Construction
    AZB & Partners
    AZB & Partners
  • Article

    Important Takeaways From The Judgment Of The Telangana High Court On GAAR

    The aforesaid quotation by Keynes highlights the relentless struggle between bona fide tax planning and impermissible tax avoidance. The Income-tax Act, 1961 ("Act") provides the General Anti-Avoidance Rule...
    IndiaTax
    AZB & Partners
    AZB & Partners
  • Article

    The Protection Of Interests In Aircraft Objects Rules, 2026

    In connection with the further implementation of the Cape Town Convention and Protocol in India, on January 30, 2026, the Ministry of Civil Aviation in India notified the Protection of Interests...
    IndiaTransport
    AZB & Partners
    AZB & Partners
  • Article

    Card Transactions: Card-On-File Tokenisation Services

    On September 7, 2021, the Reserve Bank of India issued a directive with an objective to enhance the regulatory framework on card tokenisation.
    IndiaFinance and Banking
    AZB & Partners
    AZB & Partners
  • Article

    Legitimate Use Under The Digital Personal Data Protection Act, 2023 – Decoding The Employment Puzzle

    The Digital Personal Data Protection Act, 2023, after many iterations, has come as a breath of fresh air and marks the beginning of a fresh era that demands the implementation of a more robust safeguarding of digital personal data.
    IndiaPrivacy
    AZB & Partners
    AZB & Partners
  • Showing 421–440 of 724 results

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