In Moin Akhtar Qureshi v. Central Bureau of Investigation (2025:DHC:11909), the Delhi High Court has clarified that a direction to furnish a voice sample for the purposes of criminal investigation does not amount to testimonial compulsion under Article 20(3) of the Constitution of India, nor does it violate the fundamental right to privacy.

The RBI has issued A.P (DIR Series) Circular No.30 June 07, 2018. The objective of the New Reporting Circular is to integrate the extant reporting structures of various types of foreign investment in India in a SMF.

In view thereof and the reasoning mentioned above with regard to income from sale of equipment, the Tribunal held that the business income earned by the assessee from the sale of designs and drawings was also not liable to tax in India both under the provisions of the Act and DTAA

In the last issue of GST Café, we discussed the issues surrounding the high Revenue Neutral Rate. In this issue, we inspect the issues surrounding an additional levy of 1% on inter-state supply of goods.

The TRIPS provides minimum standards of protection of industrial designs.

The CCI by way of its order dated 28.07.2016 has found the Karnataka Chemists and Druggist Association, Lupin Ltd. and their Office bearers to be in contravention of the provisions of the Competition Act, 2002.

In a case filed by Fast Track, alleging predatory pricing in provision of radio taxi services in Bengaluru, the CCI had ordered detailed investigation through its order dated April 24, 2015.

Securities Exchange Board of India ("SEBI"), vide its circular dated August 24, 2023 ("FPI Circular"), had mandated additional disclosures for foreign portfolio investors ("FPIs") fulfilling certain objective criteria.

In a significant ruling, the Hon'ble Supreme Court in Vibhor Garg vs. Neha, 2025 INSC 829, held that secretly recorded phone calls between spouses are admissible as evidence in divorce proceedings, thereby settling the law amidst conflicting judgments by various High Courts...

I. NCLT allows consideration of revised offer by UltraTech Cement Limited upholding the objective of the IBC in the insolvency resolution of Binani Cement Limited

As a result, if a complaint under Section 138 of the NI Act is dismissed by the Magistrate or if inadequate compensation is awarded, the complainant is now entitled to directly file an appeal, without seeking prior leave of the appropriate High court.

At present, Section 2 (9) (A) of The Prohibition of Benami Property Transactions Act, 1988 as amended by The Benami Transactions (Prohibition) Amendment Act, 2016 sets out certain exceptions to the ...

The GST Council, in its 56th meeting, unveiled the "next generation of GST reforms" referred to by the Hon'ble Prime Minister in his Independence Day address. Highlights of the recommendations are provided below...

We sincerely thank you for attending our seminar on the Union Budget 2024 held on Saturday, 27th July 2024, at the Taj Mahal Hotel, New Delhi.

Transfer Pricing of Advertisement, Marketing and Brand Promotion expenses - An analysis of Delhi High Court ruling in the case of Sony Ericsson Mobile Communications India Pvt. Ltd.

While deciding the said appeal, the Hon'ble court held that the power of compounding is exercisable even when proceedings are pending.

It has been often observed that one of the basic reasons of the problems faced by foreign entities is the ambiguity in their communications and contracts.

This unique concept offered a workspace and home space in one unit.

The following are the key takeaways from the progressive judgment authored by Hon'ble Ms. Justice Pratibha M. Singh.

As time passed, people started to get innovative with the techniques they use to launder their money.