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IP

The Rise of IP as a Strategic Asset in Indian Startups

In India’s rapidly growing startup ecosystem, intellectual property (IP) is steadily gaining recognition as a powerful and investable asset class. As innovation becomes…

dr

Mediation In India: A Critical Analysis of Progress and Potential

Mediation has long been an integral part of dispute resolution in India. Since time immemorial, individuals have relied on mediation to settle both private and community…

litigation

Legal Framework for Mediation in India

As an alternative mode of dispute resolution, mediation offers both a cost-effective and amicable solution compared to traditional litigation or arbitration. By…

pcp

Family Charters in the Modern Era

The uniqueness of a family business is the involvement of the ‘family’ in business. The meeting of the professional and the personal – often leads to blurring of…

corp

Navigating a Shareholders' Agreement for Family Businesses

Indian family businesses have dominated the Indian economy for several decades leading to a history of innovation and entrepreneurship. They are the backbone of the…

Funds

New Rules for Pro-Rata and Pari-Passu Rights in Alternative Investments

Securities and Exchange Board of India recently amended the Alternative Investment Fund (AIF) Regulations on November 18, 2022, aiming to standardise investor rights and ensure equitable treatment…

litigation

Supreme Court upholds AERA’s right to appeal TDSAT orders

In a landmark Judgment dated 18 October 2024 in Civil Appeal Nos. 3098-3099 of 2023: Airports Economic Regulatory Authority of India vs. Delhi International Airport…

S

Surrogacy Regulation Act, 2021 – A step forward or a step back? (PART II)

This blog is in continuation to the previous blog on Surrogacy Regulation Act, 2021 – A step forward or a step back? (PART I)

pcp

Surrogacy Regulation Act, 2021 – A step forward or a step back? (PART I)

Before the enactment of the Surrogacy Regulation Act, 2021 (Act), surrogacy in India was largely unregulated, leading to the exploitation of…

dc

Deferred consideration and earn-out payments in secondary deals: Taxable upon transfer or when income accrues?

In secondary transactions, deferred consideration, milestone-based payments or earn-out payments are often used when the seller expects a higher valuation for the target…

direct tax

Understanding the Tax Implications of Permanent Establishments in India

A key decision that multi-national corporations must make while establishing a business in India is the choice of a business vehicle. While incorporating companies or…

direct tax

Navigating the hard waters of Section 281: What buyers and sellers need to know

In the landscape of onshore or cross-border transactions, the no-objection certificate (NOC) from tax authorities under Section 281 of the Income Tax…

litigation

Non-tariff disputes and arbitrability of such disputes under the Electricity Act, 2003

In a significant development, the Appellate Tribunal for Electricity (APTEL) vide its order dated 28 August 2024 in Appeal 309 of 2019: Madhya…

real estate

Acquisition of real estate in the UK: Structuring options for Indian residents

Over the past decade, various reports have highlighted the migration trends of wealthy Indians. This pre-existing trend has only accelerated due to the pandemic, with…

DCM

Navigating the new landscape for tax changes and impact on Debt Capital Market post Budget 2024

The Indian Finance Act, 2024 (Finance Act), passed pursuant to the Union Budget for the financial year 2024-25 (Budget 2024), brings a comprehensive set of reforms aimed…

fintech

Lending in the Fast Lane: Why Faster Credit Information Reporting Matters

The Reserve Bank of India (RBI) recently shortened the timelines within which credit information needs to be reported and updated by credit institutions and Credit…

buy back

New tax regime for share buybacks: A comprehensive overview

India's Union Budget 2024 has introduced significant changes to the country's buyback tax regime, set to take effect from 1 October 2024. These changes mark a fundamental shift in how tax…

tax

Understanding taxation for Not-for-Profit entities in India

Not-for-profit (NFP) entities, established for charitable purposes, play a crucial role in reducing the burden on the government by implementing welfare…

Dairy products

FSSAI’s Crackdown on Labeling and Marketing of Dairy Products: Clarity or Confusion?

The Food Safety and Standards Authority of India (FSSAI) recently issued an advisory dated 21 August 2024, restricting the Food Business Operators (FBO) from selling and…

Food blog

The Threat of Microplastic Contamination in Food: FSSAI's Innovative Initiative to Mitigate Impact

Recent findings by the Food and Agriculture Organisation (FAO) have revealed alarming levels of microplastics in everyday food items like sugar and salt. According to…