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FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the ARBITRATION IN INDIA 2 | Lakshmikumaran & Sridharan Attorneys IntroductIon Why ArbItrAte? ArbItrAtIon Agreement Valid Arbitration Agreement Multi-party Agreements - One contract with several parties i.e. three or more -points to remember
CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
RELIEF AGAINST THIRD PARTY IN ARBITRATION Relief against third party in Arbitration. Relying on earlier judgments, the Delhi High Court has on 5-5-2015 held that while considering a petition under Section 9 of the Arbitration and Conciliation Act, the Court is within its right to pass order against third party. It was also held that when jurisdiction of the Court isinvoked post-award
SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
LAKSHMIKUMARAN & SRIDHARAN: TOP LAW FIRM IN INDIAPEOPLEPRACTICESINSIGHTSNEWSROOMABOUT USCAREERS Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small REGULATORY ASPECTS OF BLOOD PLASMA THERAPY IN COVID-19 Indian Council of Medical Research (hereinafter referred as the ‘ICMR’) has recently come up with letter of intent inviting hospitals and institutions to participate in randomized controlled study of Therapeutic Plasma Exchange in critically infected COVID-19patients.
FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the ARBITRATION IN INDIA 2 | Lakshmikumaran & Sridharan Attorneys IntroductIon Why ArbItrAte? ArbItrAtIon Agreement Valid Arbitration Agreement Multi-party Agreements - One contract with several parties i.e. three or more -points to remember
CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
RELIEF AGAINST THIRD PARTY IN ARBITRATION Relief against third party in Arbitration. Relying on earlier judgments, the Delhi High Court has on 5-5-2015 held that while considering a petition under Section 9 of the Arbitration and Conciliation Act, the Court is within its right to pass order against third party. It was also held that when jurisdiction of the Court isinvoked post-award
SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
CAREERS | LAKSHMIKUMARAN & SRIDHARAN ATTORNEYS Careers. Talent is critical to the success of Lakshmikumaran & Sridharan. We invest heavily in our talent and recognise that the success of our firm is built on the diverse strengths of each of the members. We offer exceptional career opportunities to experienced lawyers, chartered accountants, management graduates, engineers,scientists
INDUSTRIAL RELATIONS CODE, 2020 The Industrial Relations Code, 2020 (“IRC 20”) has been introduced as a part of the labour legislations consolidations, in terms of the recommendation of the Second National Commission on Labour (2002). Accepting their recommendations, the Ministry of Labour and Employment has consolidated labour code in to four labour codes of (i) Industrial Relations (ii) Wages (iii) Social PATENTABILITY OF COMPUTER RELATED INVENTIONS by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in the light of observations of the court on patent eligibility of computer-related inventions (CRIs).PATENT OF ADDITION
Sections 54, 55 and 56 of the Act are specific provisions that govern patents of addition. A patent of addition is an application made for a patent in respect of improvement or modification of the invention described or disclosed in the main application for which the patentee has already applied for or has obtained a patent. GOVERNMENT USE OF PATENTED INVENTIONS By Ranjan Matthew Various statutory provisions in the Patents Act, 1970 (the Act) deal with governmental use of patented inventions. To comprehend these provisions better and appreciate different factual situations, it is important to understand the TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet TAXATION OF INCOME FROM SHIPPING BUSINESS The provision deems 7.5% of the amount paid to the foreign company, whether in or outside India, as its income from such carriage. Further, in terms of section 44B of the IT Act, the profits and gains of the foreign company from the business of operation of ships will be taken at an amount equal to 7.5% of the amount paid or payable to the STAMP DUTY ISSUES IN SLUMP SALE TRANSACTIONS Slump sale is a commonly used method of business acquisition wherein an undertaking as a “going concern”is transferred from one entity to another. The term ‘slump sale’ incorporated under the Income Tax Act, 1961 (“IT Act”) has been defined to constitute the following elements: (a) sale of an undertaking/business activity taken as a whole– lock, stock and barrel; (b) sale shall RELIEF AGAINST THIRD PARTY IN ARBITRATION Relief against third party in Arbitration. Relying on earlier judgments, the Delhi High Court has on 5-5-2015 held that while considering a petition under Section 9 of the Arbitration and Conciliation Act, the Court is within its right to pass order against third party. It was also held that when jurisdiction of the Court isinvoked post-award
INFRINGEMENT ANALYSIS IN COPYRIGHT LAW Chibber,3 where it was held that a compliation may be considered a copyrightable work by virtue of the fact that the there was devotion of time, labour and skill in creating the said compilation. However, recently, the law in other countries has departed from the ‘sweat ofthe brow’
LAKSHMIKUMARAN & SRIDHARAN: TOP LAW FIRM IN INDIAPEOPLEPRACTICESINSIGHTSNEWSROOMABOUT USCAREERS Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small REGULATORY ASPECTS OF BLOOD PLASMA THERAPY IN COVID-19 Indian Council of Medical Research (hereinafter referred as the ‘ICMR’) has recently come up with letter of intent inviting hospitals and institutions to participate in randomized controlled study of Therapeutic Plasma Exchange in critically infected COVID-19patients.
FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
CROSS-BORDER MERGER PROVISIONS NOTIFIED Cross-border merger provisions notified. The Ministry of Corporate Affairs (MCA) has notified Section 234 of Companies Act, 2013 (Companies Act), which specifically deals with cross-border mergers concerning merger or amalgamation of an Indian company with a foreign company and vice-versa, and has come into effect from April 13, 2017. TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
LAKSHMIKUMARAN & SRIDHARAN: TOP LAW FIRM IN INDIAPEOPLEPRACTICESINSIGHTSNEWSROOMABOUT USCAREERS Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small REGULATORY ASPECTS OF BLOOD PLASMA THERAPY IN COVID-19 Indian Council of Medical Research (hereinafter referred as the ‘ICMR’) has recently come up with letter of intent inviting hospitals and institutions to participate in randomized controlled study of Therapeutic Plasma Exchange in critically infected COVID-19patients.
FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
CROSS-BORDER MERGER PROVISIONS NOTIFIED Cross-border merger provisions notified. The Ministry of Corporate Affairs (MCA) has notified Section 234 of Companies Act, 2013 (Companies Act), which specifically deals with cross-border mergers concerning merger or amalgamation of an Indian company with a foreign company and vice-versa, and has come into effect from April 13, 2017. TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
CAREERS | LAKSHMIKUMARAN & SRIDHARAN ATTORNEYS Careers. Talent is critical to the success of Lakshmikumaran & Sridharan. We invest heavily in our talent and recognise that the success of our firm is built on the diverse strengths of each of the members. We offer exceptional career opportunities to experienced lawyers, chartered accountants, management graduates, engineers,scientists
INDUSTRIAL RELATIONS CODE, 2020 The Industrial Relations Code, 2020 (“IRC 20”) has been introduced as a part of the labour legislations consolidations, in terms of the recommendation of the Second National Commission on Labour (2002). Accepting their recommendations, the Ministry of Labour and Employment has consolidated labour code in to four labour codes of (i) Industrial Relations (ii) Wages (iii) Social PATENTABILITY OF COMPUTER RELATED INVENTIONS by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in the light of observations of the court on patent eligibility of computer-related inventions (CRIs). GOVERNMENT USE OF PATENTED INVENTIONS By Ranjan Matthew Various statutory provisions in the Patents Act, 1970 (the Act) deal with governmental use of patented inventions. To comprehend these provisions better and appreciate different factual situations, it is important to understand the TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet TAXATION OF INCOME FROM SHIPPING BUSINESS The provision deems 7.5% of the amount paid to the foreign company, whether in or outside India, as its income from such carriage. Further, in terms of section 44B of the IT Act, the profits and gains of the foreign company from the business of operation of ships will be taken at an amount equal to 7.5% of the amount paid or payable to the RELIEF AGAINST THIRD PARTY IN ARBITRATION Relief against third party in Arbitration. Relying on earlier judgments, the Delhi High Court has on 5-5-2015 held that while considering a petition under Section 9 of the Arbitration and Conciliation Act, the Court is within its right to pass order against third party. It was also held that when jurisdiction of the Court isinvoked post-award
WHY TAX LIQUIDATED DAMAGES? The contract may prescribe damages for deficiency in the performance of contract known as ‘liquidated damages’. It is to dissuade unsatisfactory performance or non-performance. For instance, contracts state that time is the essence of contract, and any delay invites say, 1% of the value of the contract for every week of delay and the like. STAMP DUTY ISSUES IN SLUMP SALE TRANSACTIONS Slump sale is a commonly used method of business acquisition wherein an undertaking as a “going concern”is transferred from one entity to another. The term ‘slump sale’ incorporated under the Income Tax Act, 1961 (“IT Act”) has been defined to constitute the following elements: (a) sale of an undertaking/business activity taken as a whole– lock, stock and barrel; (b) sale shall INFRINGEMENT ANALYSIS IN COPYRIGHT LAW Chibber,3 where it was held that a compliation may be considered a copyrightable work by virtue of the fact that the there was devotion of time, labour and skill in creating the said compilation. However, recently, the law in other countries has departed from the ‘sweat ofthe brow’
LAKSHMIKUMARAN & SRIDHARAN: TOP LAW FIRM IN INDIAPEOPLEPRACTICESINSIGHTSNEWSROOMABOUT USCAREERS Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small REGULATORY ASPECTS OF BLOOD PLASMA THERAPY IN COVID-19 Indian Council of Medical Research (hereinafter referred as the ‘ICMR’) has recently come up with letter of intent inviting hospitals and institutions to participate in randomized controlled study of Therapeutic Plasma Exchange in critically infected COVID-19patients.
FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
CROSS-BORDER MERGER PROVISIONS NOTIFIED Cross-border merger provisions notified. The Ministry of Corporate Affairs (MCA) has notified Section 234 of Companies Act, 2013 (Companies Act), which specifically deals with cross-border mergers concerning merger or amalgamation of an Indian company with a foreign company and vice-versa, and has come into effect from April 13, 2017. TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
LAKSHMIKUMARAN & SRIDHARAN: TOP LAW FIRM IN INDIAPEOPLEPRACTICESINSIGHTSNEWSROOMABOUT USCAREERS Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small REGULATORY ASPECTS OF BLOOD PLASMA THERAPY IN COVID-19 Indian Council of Medical Research (hereinafter referred as the ‘ICMR’) has recently come up with letter of intent inviting hospitals and institutions to participate in randomized controlled study of Therapeutic Plasma Exchange in critically infected COVID-19patients.
FOREIGN TRADE POLICY EXTENDED TILL 31-3-2021 Foreign Trade Policy 2015-20 and the Handbook of Procedures Vol. 1, which were expiring on 31st of March 2020, have been extended till31st of March 2021.
PATENTABILITY OF COMPUTER RELATED INVENTIONS Patentability of computer related inventions. 22 January 2020. by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in thelight
THE DIVIDEND DILEMMA The Supreme Court in CIT v. Girdhardas & Co. (Private) Ltd. observed that the expression “dividend” has two meanings-. As applied to a company which is a going concern, it ordinarily means the portion of the profits of the company which is allocated to the holders of shares in the company. In case of a winding up, it means a division of the CONTRACTUAL RIGHT NO MORE A CAPITAL ASSET Rejecting the contentions of the Revenue Authorities, the Supreme Court has made various observations which have arguably set the tone for discussion on a number of allied issues. One such observation of the Court was that contractual rights do not constitute a capital asset. This article dwells upon this key characterization of capitalasset.
TRANSFER PRICING AND LOCATION SAVINGS Transfer Pricing and location savings - An Indian perspective. Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups. The net cost so saved is Location Savings (‘LS’) as explained by the Organizationfor
CROSS-BORDER MERGER PROVISIONS NOTIFIED Cross-border merger provisions notified. The Ministry of Corporate Affairs (MCA) has notified Section 234 of Companies Act, 2013 (Companies Act), which specifically deals with cross-border mergers concerning merger or amalgamation of an Indian company with a foreign company and vice-versa, and has come into effect from April 13, 2017. TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet SEBI’S JURISDICTION SEBI’s Jurisdiction – A Case Report By Sundar Ramanathan The Securities Appellate Tribunal (SAT), on 18th October, 2011, passed an order which could have wide ramifications for the entire corporatesector.
CAREERS | LAKSHMIKUMARAN & SRIDHARAN ATTORNEYS Careers. Talent is critical to the success of Lakshmikumaran & Sridharan. We invest heavily in our talent and recognise that the success of our firm is built on the diverse strengths of each of the members. We offer exceptional career opportunities to experienced lawyers, chartered accountants, management graduates, engineers,scientists
INDUSTRIAL RELATIONS CODE, 2020 The Industrial Relations Code, 2020 (“IRC 20”) has been introduced as a part of the labour legislations consolidations, in terms of the recommendation of the Second National Commission on Labour (2002). Accepting their recommendations, the Ministry of Labour and Employment has consolidated labour code in to four labour codes of (i) Industrial Relations (ii) Wages (iii) Social PATENTABILITY OF COMPUTER RELATED INVENTIONS by Dipan Banerjee Dr. Gaurav Gupta. 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 Indian Patent Office (IPO) to re-examine the petitioner’s Indian patent application in the light of observations of the court on patent eligibility of computer-related inventions (CRIs). GOVERNMENT USE OF PATENTED INVENTIONS By Ranjan Matthew Various statutory provisions in the Patents Act, 1970 (the Act) deal with governmental use of patented inventions. To comprehend these provisions better and appreciate different factual situations, it is important to understand the TO GRANT OR NOT TO GRANT INTERIM INJUNCTION Two co-ordinate Single Judge Benches of the Delhi High Court have arrived at opposing conclusions as to whether to grant interim injunction or not in favour of the Plaintiffs/Patentee in a batch of patent infringement suits instituted by Astrazeneca AB and others against various Defendants 1 in relation to a pharmaceutical composition TICAGRELOR (the “drug”) 2, an oral anti-platelet TAXATION OF INCOME FROM SHIPPING BUSINESS The provision deems 7.5% of the amount paid to the foreign company, whether in or outside India, as its income from such carriage. Further, in terms of section 44B of the IT Act, the profits and gains of the foreign company from the business of operation of ships will be taken at an amount equal to 7.5% of the amount paid or payable to the RELIEF AGAINST THIRD PARTY IN ARBITRATION Relief against third party in Arbitration. Relying on earlier judgments, the Delhi High Court has on 5-5-2015 held that while considering a petition under Section 9 of the Arbitration and Conciliation Act, the Court is within its right to pass order against third party. It was also held that when jurisdiction of the Court isinvoked post-award
WHY TAX LIQUIDATED DAMAGES? The contract may prescribe damages for deficiency in the performance of contract known as ‘liquidated damages’. It is to dissuade unsatisfactory performance or non-performance. For instance, contracts state that time is the essence of contract, and any delay invites say, 1% of the value of the contract for every week of delay and the like. STAMP DUTY ISSUES IN SLUMP SALE TRANSACTIONS Slump sale is a commonly used method of business acquisition wherein an undertaking as a “going concern”is transferred from one entity to another. The term ‘slump sale’ incorporated under the Income Tax Act, 1961 (“IT Act”) has been defined to constitute the following elements: (a) sale of an undertaking/business activity taken as a whole– lock, stock and barrel; (b) sale shall INFRINGEMENT ANALYSIS IN COPYRIGHT LAW Chibber,3 where it was held that a compliation may be considered a copyrightable work by virtue of the fact that the there was devotion of time, labour and skill in creating the said compilation. However, recently, the law in other countries has departed from the ‘sweat ofthe brow’
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SECONDMENT: HAS THE RECENT ITAT RULING IN GENERAL MOTORS OPENEDAPANDORA’S BOX?
31 March 2020
IMPACT OF COVID-19 ON COMMERCIAL ARRANGEMENTS IN THE TRAVEL AND HOSPITALITY INDUSTRIES – ANALYSIS OF KEY CONTRACTUAL AND TAX RELATEDISSUES
26 March 2020
LATEST NEWS
COVID-19 EFFECT – LIMITATION PERIOD IN ALL PETITIONS, APPEALS, ETC.EXTENDED
GUIDELINES ON REGULATION OF PAYMENT AGGREGATORS AND PAYMENT GATEWAYS COVID-19 EFFECT – COURT RESTRAINS GOVERNMENT FROM TAKING COERCIVE MEASURES – RECOVERY PROCEEDINGS DEFERRED* About Us
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VALUES THAT SHAPE US Our values drive us to build a community of legally sound professionals and well-serviced clients. Integrity, Passion, Knowledge, and Humility are the principles that resonate with every member of the Lakshmikumaran and Sridharan family and the work thatthey do.
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HOW WE ARE RESPONDING TO THE COVID-19 PANDEMIC VALUES THAT SHAPE US Everything we’ve accomplished over the last 3 decades is rooted deeply in our core values and principles that defines who we are. ARBITRATION IN INDIA A primer on arbitration landscape in India, with a special focus on the Arbitration and Conciliation (Amendment) Act 2015 and 2019 THE INSOLVENCY AND BANKRUPTCY CODE A review of the Insolvency and Bankruptcy Code, 2016 and its implications for corporations CYBERCRIME: AN IMPENDING THREAT IN THIS TECH SAVVY WORLD STATE BIOLOGICAL DIVERSITY RULES – A PUZZLE WAITING TO BE SOLVED1
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Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has 12 offices and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property. Over the last three decades, we have worked with a variety of clients – start-ups, small & medium enterprises, large Indian corporates and multinational companies. Our professionals have experience of working in both traditional sectors such as commodities, automobile, pharmaceuticals, petrochemicals and modern sectors such as e-commerce, big data,renewables.
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INSIGHTS
L&S INSIGHTS
COVID-19: IPR Statutory UpdatesMarch 30, 2020
L&S INSIGHTS
Revisiting Contractual Theory and Obligations in the Times of COVID19March 30, 2020
NEWS
March 24, 2020
COVID-19 effect – Limitation period in all petitions, appeals, etc.extended
The 3-Judge Bench of the Supreme Court has on 23rd of March extended the period of limitation in all petitions/applications/suits/ appeals/all other proceedings.NEWS
March 20, 2020
Guidelines on regulation of Payment Aggregators and Payment Gateways The Reserve Bank of India (RBI) has vide its circular dated March 17, 2020 issued ‘Guidelines on Regulation of Payment Aggregators and Payment Gateways’. In terms of the said circular, the RBI has prescribed (a) guidelines for regulating activities of payment aggregators (PAs); and (b) baseline technology recommendations for payment gateways (PGs).NEWS
March 19, 2020
COVID-19 effect – Court restrains government from taking coercive measures – Recovery proceedings deferred Taking note of the extraordinary situation in the country due to pandemic Corona Virus (COVID-19) which calls for an extraordinary measure to be taken, the Division Bench of the Allahabad High Court has directed that all the concerned competent authorities, both administrative and non-administrative, under the State Government be issued directions restraining them from taking any coercive measures against any person or body of persons in the society so as to force him/them to approach the Court for the redressal of grievance.L&S CAREERS
Multidisciplinary teams with background in law, business, process, project management, technology, and more; built on a bedrock of Indian values and diverse perspectivesjoin the team
L&S INTERNSHIPS
Law students will find that internship at L&S could be one of the most enriching experiences. The Senior members of our team are committed to mentoring and guiding you towards achieving your goal of getting ready for a flying start to your career.Know More
STARTUP TOOLKIT
RESOURCE FOR INDIAN ENTREPRENEURES This Startup Toolkit is a guide for entrepreneurs to better operate and navigate their startup journey.GST TOOLKIT
GST CALCULATORS & RESOURCES The GST Toolkit is developed to help you and your organisation to effectively assess the impact of GST on your business, operations and the implementation of a GST compliant system. PRESENTATIONS & SUMMARIES OUR INSIGHTS & THINKING Our client briefings, presentations and case summaries provide useful updates and thinking on legal developments across the globe.DISCLAIMER
The rules of the Bar Council of India prohibit law firms from advertising and soliciting work through communication in the public domain. This website is meant solely for the purpose of information and not for the purpose of advertising. Lakshmikumaran & Sridharan does not intend to solicit clients through this website. We do not take responsibility for decisions taken by the reader based solely on the information provided in the website. By clicking on ‘ENTER’, the visitor acknowledges that the information provided in the website (a) does not amount to advertising or solicitation and (b) is meant only for his/her understanding about our activities and who we are. By continuing to use this site you consent to the use of cookies on your device as described in our Cookie PolicyI Agree
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