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  • Article

    Transfer Pricing And Characterization Of An Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner Of Income Tax

    Netflix Inc (Netflix USA) operates on a subscription model where users gain access to a curated video-on demand content.
    IndiaTax
    Acuity Law
    Acuity Law
  • Article

    All In The Name: Bira 91

    This article examines the decline of Bira 91 rapid from a leading beer brand, attributing it to multiple governance decisions and a seemingly straightforward corporate name change...
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    Private Companies To Dematerialize Shares

    The Central Government has issued a notification on 27 October 2023 amending the Companies (Prospectus and Allotment of Securities)...
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    FCRA Update: Key Revisions For Foreign Contribution Recipients

    On 31 December 2024, the Ministry of Home Affairs, introduced the Foreign Contribution (Regulation) Amendment Rules, 2024 ("2024 Amendment") to the Foreign Contribution (Regulation) Rules, 2011 ("FCRA Rules").
    IndiaGovernment, Public Sector
    Acuity Law
    Acuity Law
  • Article

    Corporate Disclosure vs. Arbitral Confidentiality: Striking The Right Balance

    All listed companies in India need to make periodic disclosures to inform the stock exchange, its shareholders and the market about operations and activities undertaken by it.
    IndiaLitigation, Mediation & Arbitration
    Acuity Law
    Acuity Law
  • Article

    NCLAT Clarifies Computation Of Condonable Period Under Section 61(2) Of The IBC

    Recently, in Bombay Stock Exchange Ltd. v. Mrudula Brodie and Ors.,1 the National Company Law Appellate Tribunal ("NCLAT") provided significant insight on whether the 15-day...
    IndiaLitigation, Mediation & Arbitration
    Acuity Law
    Acuity Law
  • Article

    Doctrine Of Mutuality And GST: Indian Medical Association v. Union Of India

    The Indian Medical Association, Kerala State Branch ("IMA Kerala" or "Petitioner") is a registered society and the State unit of the Indian Medical Association.
    IndiaTax
    Acuity Law
    Acuity Law
  • Article

    Delhi HC On Vicarious Liability Of Auditors: Deloitte Haskins & Sells LLP v. Union Of India

    On February 7, 2025, the Delhi High Court ("High Court") ruled in Deloitte Haskins & Sells LLP v. Union of India & Ors. on writ petitions by audit firms like Deloitte Haskins & Sells LLP and SRBC & Co. LLP...
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    Key Regulatory Changes By Bureau Of Indian Standards In 2025

    In 2025, the Government of India, continued the expansion and rationalisation of India's quality control framework via notifications and withdrawal of multiple Quality Control Orders ("QCOs").
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    Limiting Compliance Officers' Liability: v. Shankar v. Securities Exchange Board Of India

    On 05 May 2025, the Securities Appellate Tribunal ("SAT") in the case of V. Shankar v. Securities Exchange Board of India...
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    RBI Pushes For Massive Governance Reforms Of Banks In The Aftermath Of Recurring Bank Frauds

    Investigations have revealed involvement of not only mid-level employees, but also of the senior most management of the banks.
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    SHANTI ACT, 2025: Key Reforms And Liability Framework

    The Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India ("SHANTI") Act, 2025 ("the SHANTI ACT") repeals the Atomic Energy Act...
    IndiaEnergy and Natural Resources
    Acuity Law
    Acuity Law
  • Article

    AL Insights - February 2024

    This monthly legal roundup is a compilation of our thought leadership articles published in the month of January 2024 on key legal and regulatory topics.
    IndiaLitigation, Mediation & Arbitration
    Acuity Law
    Acuity Law
  • Article

    PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

    Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...
    IndiaTax
    Acuity Law
    Acuity Law
  • Article

    Yearly Rewind: Tax 2025

    The year 2025 ushered in significant strides across the Indian legal regime, with landmark judgements on Direct and Indirect tax issues paired with major regulatory changes to simplify compliance and support ease of doing business including under Indian foreign exchange management laws.
    IndiaTax
    Acuity Law
    Acuity Law
  • Article

    Overview Of The LODR (Second Amendment Regulations) 2023

    The Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirement) Regulations, 2015 (LODR Regulations) have been recently amended by way of the LODR (Second Amendment)...
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    Starlink's India Launch And The New Era Of Satellite Policy In India

    India's space sector Foreign Direct Investment ("FDI") policy has undergone a significant transformation from its previously restrictive approach driven by national security concerns.
    IndiaGovernment, Public Sector
    Acuity Law
    Acuity Law
  • Article

    Proportionate Reduction As 'Transfer': Principal Commissioner Of Income Tax v. Jupiter Capital

    The Assessee is a company engaged in the business of investing in shares, financing and money lending. It held 15,33,40,900 shares at a face value of Rs. 10 each which constituted 99.88% of the total number...
    IndiaTax
    Acuity Law
    Acuity Law
  • Article

    Merger Of Torrent Pharmaceuticals With JB Chemicals: En Route To Becoming Second-Largest Player In Pharma Industry

    On 29 June 2025,1 Torrent Pharmaceuticals Limited("Torrent") announced a strategic transaction to acquire a controlling stake in J.B. Chemicals & Pharmaceuticals Limited("JB Pharma"), followed by the proposed...
    IndiaFood, Drugs, Healthcare, Life Sciences
    Acuity Law
    Acuity Law
  • Article

    Test Of Tax Residency – Evolving Contours

    Tax residency is governed by the provisions of the Indian Income-tax Act, 1961 (‘IT Act'). An individual is considered as tax resident in India for a given year, if either (a) he/she is in India...
    IndiaTax
    Acuity Law
    Acuity Law

Showing 61–80 of 212 results

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