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SEBI restricts the use of the ODI route, disallowing ODI issuance on derivatives unless held for hedging purposes...

The Supreme Court of India ("Supreme Court") in Mobilox Innovations Private Limited ("Mobilox") Vs. Kirusa Software Private Limited ("Kirusa") has finally settled the issue regarding the interpretation of ‘dispute in existence' under the Insolvency and Bankruptcy Code, 2016 ("the Code") providing much relief and clarity to operational debtors who may have a genuine dispute regarding the debt, but may not have yet initiated legal proceedings.

Delhi High Court has refused to grant an interim injunction in favor of Merck Sharp and Dohme against Glenmark Pharmaceuticals in relation to MSD’s Sitagliptin patent in India.

A three-judge bench, of the Supreme Court of India (SC), in Centrotrade Minerals & Metal v. Hindustan Copper has found that parties may provide for an appeal in their arbitration clause...

Strict application of time-lines stipulated under The Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts Act, 2015

In contracts involving a state related entity and a private party, the arbitrators are usually officials of the entity.

Recently, the Central Board of Direct Taxes ("CBDT") released a circular ("Circular") providing clarifications on implementation of General Anti-Avoidance Rules ("GAAR").

The Supreme Court has reiterated the primary basis for difference in taxation of discretionary trusts versus determinate trusts in respect of an offshore trust.

A discussion on what extent can transfer pricing provisions be attracted to cross-border investments in Indian subsidiaries.

Recently, the Chandigarh Bench of the Income Tax Appellate Tribunal ("Tribunal") upheld1 the denial of registration under section 12AA2 of the Income Tax Act, 1961 ("ITA") ...

The Supreme Court ("Court") in the recent case of Hindustan Construction Company Limited & anr. v. Union of India,1 struck down Section 87 of the Arbitration and Conciliation Act, 1996

The Bangalore bench of Income Tax Appellate Tribunal has held that interest expenditure incurred on borrowed funds which are invested in the shares of a company cannot be disallowed.

Transfer of a ‘Compulsorily Convertible Debenture’ to a third party taxable as ‘capital gains’ and not ‘interest’

There can be no straight jacket formula to determine what is meant by "provision of service," which may include where services are i) provided; ii) rendered; or iii) utilized.

A two-judge bench of the Supreme Court of India ("Court") in Voestalpine Schienen GmbH ("Petitioner") v. Delhi Metro Rail Corporation Ltd.

The Competition Commission of India recently imposed a penalty of INR 2.58 billion on three airline companies for causing an appreciable adverse effect on competition in the air cargo industry.

The interpretation of ‘control' under the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations...