The Gujarat High Court has held that Rule 96(10) of the Central Goods and Services Tax Act, 2017 would stand omitted prospectively but would not be applicable...

The Delhi High Court has on 16 November 2023 observed that the Tax Research Unit (TRU) of the Ministry of Finance has not been clothed with the authority or jurisdiction to render...

Unlike traditional IPOs, SPACs offer a faster and more flexible route to public markets, enabling private companies to negotiate valuation and transaction terms directly with the sponsor...

The Madras High Court has held Rule 46(2) of the Trade Marks Rules, 2017 to be ultra vires Section 21 of the Trade Marks Act, 1999. Rule 46(1) provides for filing of evidence in support of the application for registration of trademark and sub-rule (2)...

The Delhi High Court has rejected the contention of the Department that it is open for the concerned authorities conducting search , to first pass an order under the first proviso...

The Supreme Court examined whether a party alleging fiduciary misuse in property transactions executed through a General Power of Attorney must first establish foundational facts of fraud before the burden shifts to the beneficiaries.

The CESTAT Mumbai has held that strapping together of tyres, tubes and flaps, referred as ‘TTF', at the premises of logistics service provider, for dispatch to dealers...

Fully diluted shareholding' describes a methodical approach to calculating a company's equity structure, whereby all securities that can be converted into equity including...

The Delhi High Court has held that the statutory scheme underlying the MOOWR Regulations cannot be construed as seeking to exclude solar power generation in terms...

Observing that the plaintiffs failed to fulfil the mandatory requirements of Section 104A of the Patents Act, 1970, the Delhi High Court has held that no direction can be issued...

The Madras High Court has ruled that defendants in patent infringement cases face a significantly higher burden of proof when claiming protection under Section 107A of the Patents Act, 1970.

The Supreme Court of India has answered in affirmative the issue as to whether a suit alleging continuing infringement of patent and design rights, accompanied by a prayer for interim injunction...

The Calcutta High Court has set aside the rejection of grant of patent for an invention titled...

The Madras High Court has held that the Registrar of the Trademarks does not have the authority to impose restriction on the choice of the colours.

The Bombay High Court has held that interest and penalty are not leviable on IGST not paid on imports, before the amendment to Section 3(12) of the Customs Tariff Act...

The Delhi High Court has held that telecommunication towers would not fall within the ambit of Section 17(5)(d) of the CGST Act and thus denial of input tax credit...

The Madras High Court has ruled on a significant Cenvat credit dispute involving the interpretation of 'within the factory of production' when intermediate products are stock-transferred between units of the same company. The decision addresses whether input credit on furnace oil used in manufacturing an exempt intermediate product can be claimed when that product is transferred to another unit for final dutiable goods production.

The Bombay High Court has set aside the show cause notice invoking the provisions of Section 122(1A) and Section 137 of the CGST Act, 2017...

In line with the recommendations of the 53rd GST Council Meeting held recently, the Central Government has, in the Union Budget 2024 presented today (23 July 2024)...

The Variable Capital Company (‘VCC') model was first conceptualised in Singapore through the Variable Capital Companies Act, 2018. VCC model is a unique corporate structure tailored to support...