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The contemporary commercial age is witnessing a surge of complex intertwined transactions. Identical parties may perform different roles under a single contract having multiple layers or under multiple contracts.

•The Delhi High Court upholds the non-taxability of gains from sale of shares of overseas entities by the Copal Group to the Moody's Group.

An Indian company cannot be considered as an agent of its non-resident shareholders in relation to the overseas transfer of its shares.

The Guidelines state that foreign companies that do not meet the ABOI test are subject to a two-step test to determine POEM.

The global automobile market is bullish like never before. With annual global auto sales hitting more than 80 million vehicles for the first time ever1, the stage seems to be set for a bull run in the auto market over the coming years

Acceptance of deposits by India Inc. will now be governed by stricter rules.

Courts must grant specific performance of a contract when claimed by a party unless such remedy is barred under the limited grounds contained in the statute.

Similar to IT/ITeS establishments in the state of Karnataka, employers are now permitted to engage women employees in their factories during night hours, from 7 pm until 6 am.

Financial Services Commission enhances substance requirements for obtaining Category 1 Global Business Licence (GBL-1); sets deadline of January 1, 2015 for compliance with the new substance requirements.

For the last few years, Securities and Exchange Board of India, the Indian securities regulator, has intensified its scrutiny of investment structures that raise domestic capital on an unregulated basis.

Supreme Court considers the meaning of "Court" under Section 2 (1) (e) of the Arbitration and Conciliation Act, 1996.

Recently, the Delhi High Court in the case of Union of India v. Khaitan Holdings (Mauritius) Limited & Ors., refused to grant anti-arbitration injunction (i.e. stay on arbitration proceedings) to Union of India in a dispute ...

Set aside an order of the single judge which had allowed Devas to seek interim measures for securing the ICC arbitral award before Delhi HC;

This judgment interprets the scheme of the Act, whereby it clarifies that applicability of Part II of the Act is not based on the nationality of the parties but on the basis of where the arbitration is "seated".

Last year saw India jump 23 notches, ranking 77th worldwide in world bank's ease of doing business index.

The Telecom Disputes Settlement and Appellate Tribunal ("TDSAT"), issued an order denying refund of entry fee/license fee to Loop Telecom Ltd. ("Petitioner").

Recently, the Government of India ("GoI") accepted the recommendations of the Committee on Direct Tax Matters chaired by Justice A. P. Shah ("Committee").