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  • Article

    Government's Secured Claim Cannot Be Excluded From A Resolution Plan: Rainbow Papers View Unaddressed In Review

    The Department challenged the Plan which waived its claim citing that government dues could not be waived.
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Khaitan & Co.
    Khaitan & Co.
  • Article

    NCLAT Holds Section 34 Proceedings Is Record Of Operational Debt

    NCLAT has held that proceedings pending under Section 34 of the Arbitration and Conciliation Act, 1996 does not constitute a ‘dispute' under Section 8 of the Insolvency and Bankruptcy Code, 2016.
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Khaitan & Co.
Khaitan & Co.
  • Article

    India's Budget For 2020 | Insurance Update

    The Union Budget 2020, announced on Friday, 5 July 2019, has proposed some significant changes for the insurance sector in India.
    IndiaInsurance
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Karnataka Compulsory Gratuity Insurance: New Framework To Meet With Gratuity Liabilities

    The Government of Karnataka published the Karnataka Compulsory Gratuity Insurance Rules, 2024 (Karnataka Gratuity Rules) in the Official Gazette on 10 January 2024, bringing the same into effect on the same day.
    IndiaInsurance
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Copyright (Amendment) Rules 2021 Come Into Force And An Ordinance Abolishes The Intellectual Property Appellate Board

    It is noteworthy that two significant developments have recently taken place in relation to intellectual property laws, a brief summary of which is set out below...
    IndiaIntellectual Property
    Khaitan & Co.
    Khaitan & Co.
  • Article

    High Court Of Delhi: A Composite Suit For Design Infringement And Passing Off Is Maintainable

    In relation to the first issue, the Special Bench held that a plaint cannot be rejected on the ground of misjoinder of causes of action.
    IndiaIntellectual Property
    Khaitan & Co.
    Khaitan & Co.
  • Article

    'Prior Notice' Requirement Under Section 34(5) Of The Amended Arbitration And Conciliation Act, 1996 Is Directory And Not Mandatory

    The High Court has inter alia held that Section 34(5) and Section 34(6) of the amended Arbitration Act shall not be applicable to petitions arising from arbitral proceedings commenced before the enforcement of the Amendment Act...
    IndiaLitigation, Mediation & Arbitration
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Compounding Of Non-Compoundable Offences By High Courts Under Section 482 Of CRPC- Supreme Court Re-Affirms Position

    In the present case, two appeals with the same question of law were tagged together.
    IndiaLitigation, Mediation & Arbitration
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Supreme Court Strikes Down Clause Mandating Payment Of Deposit As Pre-Condition To Invoking Arbitration

    The Supreme Court, in its recent judgment in ICOMM Tele Ltd. v Punjab State Water Supply and Sewerage Board & Anr., delivered on 11 March 2019, has ruled on the validity of an arbitral clause mandating deposit ...
    IndiaLitigation, Mediation & Arbitration
    Khaitan & Co.
    Khaitan & Co.
  • Article

    A New Telecom Regime For Enterprise Networks - DoT Notifies Captive Telecom Service Authorisation Rules

    On 23 June 2026, the Department of Telecommunications (DoT) notified the final Telecommunications (Authorisation for Captive Telecommunication Services) Rules, 2026 (Rules). The Rules follow the long-awaited draft rules (Draft Rules) released in September 2025 for stakeholder comments (please see here for our update on the Draft Rules).
    IndiaMedia, Telecoms, IT, Entertainment
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Department Of Telecommunications Issues Instructions On Inclusive KYC For Persons With Disabilities

    On 31 July 2025, the Department of Telecommunications (DoT) issued instructions to telecom licensees regarding the Know-Your-Customer (KYC) process for the provision of telecom services to Persons with Disabilities (PwDs) (Instructions).
    IndiaMedia, Telecoms, IT, Entertainment
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Madras High Court Emphasises That Laws To Regulate Online Gaming Are The Need Of The Hour

    Globally, the COVID-19 pandemic and the consequent lockdowns have increased people's interest in exploring and participating in online games.
    IndiaMedia, Telecoms, IT, Entertainment
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Maha RERA Conditionally Withdraws Office Order On Co-Promoter

    The Maharashtra Real Estate Regulatory Authority (the Maha RERA or the Authority) had vide its circular dated 11 May 2017 bearing Reference No RERA/LA/32/2017 (Co‑Promoter Order) defined the term "Co‑Promoter".
    IndiaReal Estate and Construction
    Khaitan & Co.
    Khaitan & Co.
  • Article

    CBEC Notifies Procedure For Claiming Erstwhile Area-Based Excise Exemptions Under GST Laws

    The introduction of Goods and Services Tax (GST) in India led to the discontinuation of area-based exemptions under the Central Excise Act, 1944 (Excise Act) from 1 July 2017 (Exemptions).
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Early Christmas Gift!! Some Relief To Investors In Offshore Feeder Vehicles From Indirect Transfer Tax

    The CBDT has issued a circular on 7 November 2017 granting some relief from the applicability of Indian capital gains tax on indirect transfers of Indian assets as contained in the Income Tax Act, 1961 (IT Act) to certain offshore holding structures.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Further Clarity On POEM Guidelines

    The CDBT has clarified the POEM implications of a company having its regional headquarters in India vis-à-vis decision-making by its Board of Directors.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

    In a first of its kind ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) in the case of SC Lowy P.I. (LUX) S.A.R.L. vs. ACIT, (ITA No.3568/DEL/2023) has adjudicated on the merits of the PPT provisions ...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    No "Pass Through" Status For Indeterminate Trusts Holds Tribunal

    The Chennai Bench of the Income-tax Appellate Tribunal in its recent ruling in TVS Investments iFund v ITO, while succinctly discussing the conditions that are required to be satisfied for a trust...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Supreme Court Gives Major Relief To The Revenue In Tax Controversy Relating To Reassessment Notices Issued Under The Old Regime

    In a recent order in Union of India & Ors v Ashish Agarwal (Civil Appeal No. 3005/2022) (Order), the Hon'ble Supreme Court (Supreme Court) has held that reassessment notices issued under the...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Withholding Tax Default Bites The Payer After 10 Years

    A division bench of the Hon'ble Allahabad High Court upheld recovery proceedings initiated against the payer for failure to withhold taxes from the payment which was made to a 'non-resident' 10 years ago.
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Showing 961–980 of 2052 results

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