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747 results found

Article

Lakshmikumaran & Sridharan | India | 11 Feb 2020

Convertible Notes - A case of square pegs in a round hole!!

Given the dynamic and volatile nature of India’s start-up ecosystem, start-up(s) are always in the look-out for innovative and cost-effective

Article

Lakshmikumaran & Sridharan | India | 10 Feb 2020

Vivad Se Vishwas Scheme - Analysis of Direct Tax Vivad Se Vishwas Bill, 2020

The Direct Tax Vivad Se Vishwas Bill, 2020 (“The Bill”) was introduced in the Parliament on 5th February, 2020 following the announcement by the

Article

Lakshmikumaran & Sridharan | India | 6 Feb 2020

Budget 2020 - Important changes in anti-dumping, countervailing and safeguard provisions

India is set to revise provisions relating to its trade remedy measures. While provisions relating to Safeguard duty have been proposed to be amended

Article

Lakshmikumaran & Sridharan | India | 5 Feb 2020

Budget 2020 - Changes in Customs law including rate of duty

India’s Finance Minister presented the Union Budget for the year 2020-21 in the Lok Sabha (lower house of the Indian Parliament) on 1st of February

Article

Lakshmikumaran & Sridharan | India | 31 Jan 2020

TAX AMICUS January 2020

Cross-border supplies (import and export) of goods and services generally entail the presence of an intermediary. Such an intermediary is usually a

Article

Lakshmikumaran & Sridharan | India | 29 Jan 2020

Intermediary services - Taxability of cross-border services after withdrawal of circular

Cross-border supplies (import and export) of goods and services generally entail the presence of an intermediary. Such an intermediary is usually a

Article

Lakshmikumaran & Sridharan | India | 28 Jan 2020

No separate IGST on ocean freight on imports

The Gujarat High Court has set aside the levy of separate Integrated GST on ocean freight in case of import of goods on CIF basis. It held that Sl

Article

Lakshmikumaran & Sridharan | India | 22 Jan 2020

Patentability of computer related inventions

In the case of Ferid Allani v. Union of India and Ors., a single judge of the Delhi High Court vide its order dated 12 December 2019, directed the

Article

Lakshmikumaran & Sridharan | India | 22 Jan 2020

Use of ‘Particular Market Situation’ provision in Anti-dumping Investigations

Article 2 of the WTO Anti-dumping Agreement provides for provision regarding determination of dumping. As per Article 2.1, a product is considered as

Article

Lakshmikumaran & Sridharan | India | 20 Jan 2020

Tax laws seeking to regulate NBFCs whether resulting in unintended hardships?

Being regulated by the Reserve Bank of India (‘RBI’), Banks and Non-Banking Finance Companies (‘NBFC’) are required to follow the norms for asset

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