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We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

GAAR (General Anti-Avoidance Rule), drafted under chapter X-A of the Income Tax Act,1962, applies the substance over form approach in the domain of tax laws.

Article 22(2) of the constitution of India provides that any person arrested and detained in custody must be produced before the nearest magistrate within 24 hours of his arrest and no person can be detained beyond the period ...

So finally, Apple Inc. one of the largest Silicon Valley giants, has also come under lens of India's evolving Antitrust regime.

Continuing offence involves an offence committed over a prolonged period which constitutes a fresh offence every time or occasion on which it continues.

As per Section 63 of the Indian Succession Act, 1925 ("Succession Act"), every testator, not being a soldier employed in an expedition or engaged in actual warfare, or an airman so employed or engaged...

The Hon'ble Supreme Court ("SC") has held in its judgment dated September 13, 2021, in the matter of Ebix Singapore Private Limited v. Committee of Creditors of Educomp Solutions Limited and ...

Right to property may not be included in the fundamental rights under the Constitution of India, however, it still remains a valuable constitutional right under Article 300-A of the Constitution of

The Competition Commission of India ("CCI") vide dated 01.08.2017 has found Container Trailer Owners Coordination Committee (‘Committee') and its four participating associations,

The Black's Law Dictionary defines an advance medical directive as, "a legal document explaining one's wishes about medical treatment if one becomes incompetent or unable to communicate".

The Supreme Court ("SC") has, in its judgment dated September 19, 2022, in the case of Securities and Exchange Board of India v. Abhijit Rajan [Civil Appeal No. 563 of 2020]...

On 22 September, 2014, the Director General, Competition Commission of India ("CCI"), conducted its first-ever ‘dawn-raid’ at the premises of M/s JCB India Ltd., an Indian subsidiary of a UK based construction company ("JCB"). According to news reports, the raid was conducted due to JCB’s alleged non co-operation in the process of investigation by the Director General ("DG") in an allegation of abuse of dominant position.

Supreme Court: Nomination process under the Companies Act, 1956/ Companies Act, 2013 does not override succession laws.

Paragraph 72(6) of Employees' Provident Funds Scheme, 1952 sets out scenarios when a members' money with Employees' Provident Fund Organisation is transferred to an account called "Inoperative Account".

The corporates by and large procure funding through equity, debt or a combination of both. The ECB deals with the debt branch of the funding wherein the corporates obtain funding from foreign body corporates.

Thus, these Writ Petitions were consolidated before the Division Bench of the High Court of Delhi.

India’s obligations under the TRIPS Agreement for protection of trademarks, inter alia, include protection to distinguishing marks, recognition of service marks, indefinite periodical renewal of registration, abolition of compulsory licensing of trademarks, etc.