ArticlePatents (Amendment) Rules, 2021 Comes Into ForceThe Patents (Amendment) Rules, 2021 have been notified and has come into force from the date of Publication in the Official Gazette i.e. 21 September 2021. IndiaIntellectual PropertyKhaitan & Co.
ArticlePossible To Decide Copyright Infringement Claims In Arbitration, States High Court Of BombayEros, being the owner of several films, had entered into a term sheet with Telemax (consisting of an arbitration clause) for granting content marketing and distribution rights in respect of films. IndiaIntellectual PropertyKhaitan & Co.
ArticleWithdrawal Of Office Memorandum Issued By DPIIT Extending The Scope Of Section 31D To Internet TransmissionsOn 21 August 2024, the Department for Promotion of Industry and Internal Trade (DPIIT) withdrew its controversial Office Memorandum No. 14-35/2015-CRB/LU (IPR-VII) dated 5 September 2016 (Office Memorandum). IndiaIntellectual PropertyKhaitan & Co.
ArticleRBI Trade Notifications | International Trade Settlement In Indian Rupee (INR)Amidst the current geo-political and economic situation prevalent across the globe, and considering the continuous weakening of the Indian Rupee (INR), the Reserve Bank of India (RBI) vide Circular dated 11 July 2022 has allowed international settlement of trade in INR.IndiaInternational LawKhaitan & Co.
ArticleUS Revokes Preferential Status For India Effective From 5 June 2019United States by way of a Presidential Proclamation dated 31 May 2019 has revoked, effective from 5 June 2019, the ‘beneficiary developing country' status accorded to India under the ‘Generalised System of Preferences' since 1975.IndiaInternational LawKhaitan & Co.
ArticleOnly High Court Judges Have The Power To Delegate The Duty Of Examining And Impounding Any Instrument Under The Karnataka Stamp Act 1957In a recent decision, the Karnataka High Court considered whether a Judge, other than the Judge of a High Court, is empowered to delegate the duty of examining and impounding any instrument under Section 33 ...IndiaLitigation, Mediation & ArbitrationKhaitan & Co.
ArticleASCI Updates Its Code For Self-Regulation In AdvertisingAs online advertising rapidly permeates the digital world, the application of digital ads and sponsored content by different platforms and companies...IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleHigh Stakes Alert: MIB Advisory On Betting And Gambling AdvertisementsThe Ministry of Information and Broadcasting (MIB) issued an advisory dated 21 March 2024 to endorsers and influencers on social media, social media intermediaries and online advertisement...IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleIndia's V2X Framework: Connected Mobility Via Licence-Exempt Spectrum RegimeThe transition towards connected mobility received an impetus as on 10 June 2026 when the Department of Telecommunications (DoT) released the Use of On-Board Unit for Cellular Vehicle-to-Everything Communication in the 5.9 GHz band (Exemption from Licensing Requirements) Rules 2026 (Rules). IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleIT Companies: Non-STP Registration For Software ExportsIT companies servicing offshore clients may not often be mindful of the foreign exchange control compliances associated with such business, especially if the entity is situated outside zones demarcated for incentivising export ...IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleNew Direction By TRAI To Reinforce TCCCPR ComplianceIn a decisive move to combat the ongoing issue of unsolicited commercial communications and fraudulent activities conducted by spammers, the Telecom Regulatory Authority of India (TRAI)...IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleGST Council Meeting Passes Without Any Expected Rate HikesThe GST Council (Council) met on 18 December 2019 for the 38th time since the rollout of Goods and Services Tax (GST) regime. IndiaTaxKhaitan & Co.
ArticleProfit On Transfer Of Shares Acquired Under Stock Option Plan Taxable As ‘Capital Gain' Not ‘Salary'The Chennai Bench of the Income Tax Appellate Tribunal in a recent ruling in Dr. Muthian Sivathanu v Assistant Commissioner of Income-tax [ITA No. 553/2018] held that proceeds received on sale of shares ...IndiaTaxKhaitan & Co.
ArticleRollback Provision Available In Respect Of Bilateral Advance Pricing Agreement Under The India-Korea DTAAA revised DTAA between India and Korea for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to taxes on income was signed on 18 May 2015 and came into force on 12 September 2016.IndiaTaxKhaitan & Co.
ArticleSupreme Court To Clarify The Position Relating To Arrest Provisions Under GSTThe Hon'ble Supreme Court, vide its order dated 29 May 2019, while refusing to interfere with the order of the Bombay High Court, has held that the position regarding the arrest provisions under Central Goods and Services Tax Act, 2017 ...IndiaTaxKhaitan & Co.
ArticleTax Residency Determination Of Individuals: A Sea Change?Recently, the Finance Act, 2020 (FA 2020) has made changes to determination of tax residence of individuals under the Indian Income-tax Act, 1961IndiaTaxKhaitan & Co.
ArticleTDS And TCS Provisions Under GST NotifiedThe Ministry of Finance, vide Notification No. 50/2018-Central Tax and Notification No. 51/2018-Central TaxIndiaTaxKhaitan & Co.
ArticleNew MeitY Advisory Seeks Prompt Removal Of Prohibited Content From PlatformsThe Ministry of Electronics and Information Technology (MeitY) issued an advisory dated 3 September 2024 (Advisory) to ‘intermediaries' emphasizing on the responsibility...IndiaMedia, Telecoms, IT, EntertainmentKhaitan & Co.
ArticleCBDT Clarifies The Applicability Of GAAR Grandfathering On Income From Transfer Of Investments Acquired Prior To 1 April 2017The Central Board of Direct Taxes (CBDT) has issued a notification dated 31 March 2026 (Notification), providing a significant clarification on the non-applicability of General Anti-Avoidance Rules (GAAR) with respect to income arising from the transfer of an investment that was made prior to 1 April 2017. This development seeks to resolve the ambiguity that arose pursuant to the judgment of the Hon’ble Supreme Court (SC) in the case of Tiger Global International II Holdings.IndiaTaxKhaitan & Co.
ArticleDoT Paves Way For In-Flight Wi-FiThe Department of Telecommunications (DoT) has amended the Flight and Maritime Connectivity Rules, 2018 (Rules), through the Flight and Maritime Connectivity (Amendment) Rules, 2024 (Amendment)...IndiaTransportKhaitan & Co.