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Nishith Desai Associates

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Doing business in India

Canada, Germany, India, Japan, Mauritius, Netherlands, Singapore, Switzerland, United Kingdom, USA - April 30 2015 India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an

File foreign application prosecution history with Indian Patent Office

India - February 4 2013 During the prosecution of the Indian patent, one provision (Section 8), which has attained importance is the requirement of filing information about

Companies Act 2013 amended: private company exemptions reinstated

India - June 29 2015 Operational and administrative framework for private companies eased; attempt to align with the Companies, 1956 Restrictions on issuance of equity

SEBI rewrites rules on offshore derivative Instruments (ODI)

India - November 27 2014 SEBI has issued the Circular to align the eligibility requirements and investment conditions between FPIs and subscription of ODI positions. The

India’s new regulations for online courses and programmes

India - September 18 2018 With the advent of technology and the easy access to the internet, online mode seems the natural way to ensure access to education to students across

CBDT issues final notification on 10 tax rate for certain transactions

India - October 11 2018 The Finance Act, 2018 (the “FA, 2018”) introduced Section 112A into the Income Tax Act, 1961 (the “Tax Act”) with effect from April 01, 2018 wherein

Mumbai tribunal: TRC is sufficient evidence of beneficial ownership

India - October 11 2018 Recently, in the case of HSBC Bank (Mauritius) Ltd. v. Deputy Commissioner of Income-tax (IT)-2(2)(2), Mumbai, the Mumbai Bench of the Income Tax

Mumbai tribunal: asset based valuation not applicable to preference shares

India - October 11 2018 Recently, in ACIT vs. Golden Line Studio Pvt. Ltd, the Mumbai Bench of the Income Tax Appellate Tribunal (“Tribunal”) ruled that for the purposes of

NCLT Refuses to Sanction Merger Scheme on Tax Avoidance Grounds

India - October 5 2018 Recently, the National Company Law Tribunal (“NCLT”) refused to sanction a scheme of amalgamation between Ajanta Pharma Limited (“AJL”) and Gabs

Edtech Platform held liable for hosting infringing content

India - October 4 2018 In a recent judgement, the Madras High Court held that: Platforms hosting user content and retaining control over the content, by exercising their