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Nishith Desai Associates logo
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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Nishith Desai Associates | India | 5 Jan 2021

The Technology M&A Review: India

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Nishith Desai Associates | India | 6 Sep 2020

The Virtual Currency Regulation Review: India

Article

Nishith Desai Associates | India | 11 Oct 2018

Mumbai tribunal: asset based valuation not applicable to preference shares

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…
Article

Nishith Desai Associates | India | 11 Oct 2018

Mumbai tribunal: TRC is sufficient evidence of beneficial ownership

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…
Article

Nishith Desai Associates | India | 11 Oct 2018

CBDT issues final notification on 10% tax rate for certain transactions

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…
Article

Nishith Desai Associates | India | 5 Oct 2018

NCLT Refuses to Sanction Merger Scheme on Tax Avoidance Grounds

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

Nishith Desai Associates | India | 4 Oct 2018

Edtech Platform held liable for hosting infringing content

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

Nishith Desai Associates | India | 27 Sep 2018

SEBI declares NRIs & OCIs eligible for FPIs, prescribes additional KYC norms

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

Nishith Desai Associates | India | 24 Sep 2018

Madras High Court: Indian company is not an agent for transfer of its own shares

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…
Article

Nishith Desai Associates | India | 18 Sep 2018

Introduction of fresh evidence for setting aside Arbitral Award

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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