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Nishith Desai Associates is a research-based Indian law firm with offices in Mumbai, Silicon Valley, Bangalore, Singapore, Mumbai BKC, Delhi, Munich…

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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…

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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…

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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…

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

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In a recent judgement, the Madras High Court held that: Platforms hosting user content and retaining control over the content, by exercising their…

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The Securities and Exchange Board of India (“SEBI”) has recently issued two circulars (“Circulars”) with relation to foreign portfolio investors…

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Recently, the High Court of Madras (the “High Court”), in WABCO India Ltd v. Deputy Commissioner of Income Tax, Chennai, held that an Indian company…

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The Supreme Court (“Court”) recently ruled in the case of M/s Emkay Global Financial Services Ltd. v. Girdhar Sondhi, that unless absolutely…

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