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December 20, 2024

Taxing Buy-back of Shares| Creating an Artificial Quagmire

In the Budget of 2024, the Indian Government abolished buy-back distribution tax (“BBT”), and introduced a new regime for taxing share buy-backs (“The New Regime”).

November 28, 2024

Telangana High Court’s Landmark Judgement on GAAR: A new Era in Tax Avoidance Litigation

In June 2024, the Telangana High Court delivered a landmark judgement in the case of Ayodhya Rami Reddy Alla v. Principal Commissioner of Income-Tax (“Reddy Case”), marking a significant turning point in the application of General AntiAvoidance Rules (“GAAR”) in India.

October 3, 2024

BookMyShow walks in Ticketmaster’s Shoes: The Way Forward for Reseller Platforms

We focus on the potential regulatory liabilities that digital booking and reseller platforms in India are exposed to and identify key measures that would address the risks.

Upending the Arbitration Regime for Government Procurements

The Ministry of Finance, Government of India, issued the Guidelines for Arbitration and Mediation in Contracts of Domestic Public Procurement

A ‘Curative’ that Ails Arbitration

The judgement of the Supreme Court in the DMRC Case upsets a legal balance that Indian courts were arriving at in ensuring the finality of arbitral awards by narrowing the scope of interference by Courts.

Regulating Artificial Intelligence (AI) – Case of Technophobia?

AI, unlike automation that involves repetitive tasks and is programmed to ‘perform’ a task, AI is programmed to ‘learn to perform’ a task based on, among other things, repetitive tasks.

February 12, 2024

Reshaping Group Companies Doctrine

A five Judge Constitution Bench of the Supreme Court, in Cox and Kings Ltd. vs SAP Pvt. Ltd. (“Cox and Kings”), delivered a ruling on the Group of Companies’ doctrine (“GCD”).

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