Research & Articles
Role of the Resolution Professional in Insolvency Proceedings
Introduction In insolvency proceedings under the Insolvency and Bankruptcy...
The Only Relevant Factors For Appointing Arbitrator in a s.11 Petition
Introduction: Arbitration is an alternative dispute resolution mechanism that...
Assessing Officer Cannot Reopen Assessment Based on Mere ‘Change of Opinion’ Without New Tangible Material
Introduction An Assessing Officer (AO) is a representative of the Income Tax...
Composite Reference for Arbitration of Disputes from Multiple Interconnected Contracts.
Introduction In arbitration proceedings, a composite reference allows disputes...
Deciding the Governing Law of Arbitration proceedings
Introduction One of the most pivotal decisions parties faces when entering...
erts
erts
Whether waiver of loan can be taxable under the Income Tax Act 1961
Introduction In this article, we seek to examine tax liability owing to the...
Guarantee Charges received from Indian Subsidiary may not be taxable in India despite decision in Johnson Matthey Public Ltd. Co. v. CIT
Introduction The issue of taxability of the guarantee charges received by the...
Rights of Registered Trade Mark Owner beyond Classes of Registration
Introduction Trademark is one of the species of intellectual property rights....
Put Option Clauses in Shareholder’s Agreements and Enforceability Thereof
Introduction In this article, we seek to specifically deal with enforceability...
Migrating From India, Changes in Tax Obligations and Other Rights and Obligations- Part II
In part I of this series (at https://rdlawchambers.com/research-articles/), we...
Migrating From India, Changes in Tax Obligations and Other Rights and Obligations- Part I
There are various reasons why people from India decide to migrate to different...
HOW TO TERMINATE A COMMERCIAL CONTRACT MINIMIZING POTENTIAL LIABILITY? – PART II
Introduction In Part I we discussed that the commercial contracts between an...
HOW TO TERMINATE A COMMERCIAL CONTRACT MINIMIZING POTENTIAL LIABILITY? – PART I
Introduction The principles pertaining to the termination of the contract that...
Whether foreign Corporation can and should sue an Indian entity in its home country rather than India? Whether foreign judgment is enforceable in India?
INTRODUCTION In the dynamic and rapidly evolving global marketplace,...
Enforceability of Non-Poaching Agreement in India
Introduction Indian economy is growing at a rapid pace. India’s GDP grew 8.15%...
Directors vicarious liability for offences under specific statutes, practical difficulties and remedy of challenging the taking of cognizance of the offence by concerned court without onducting an inquiry
What is vicarious liability? According to the Black’s Law Dictionary,...
“Fiscally Transparent Entities” and their eligibility for benefits of Double Tax Avoidance Agreements
Eligibility for availing benefits under Tax Treaties The tax treaties or the...
INVESTIGATION INTO THE AFFAIRS OF THE COMPANY ON AN APPLICATION U/S. 213(b) OF ‘ANY OTHER PERSON’ WHO IS NOT A MEMBER OF THE COMPANY OR WHO IS MEMBER NOT ELIGIBLE IN TERMS OF S.213(a)
Introduction The Companies Act, 2013(“The Act”) has various provisions for...
Take or Pay clauses in a fuel supply agreements, Ship or Pay Clauses in transportation contracts in Energy Sector, Enforceability thereof and attendant maters – Part I
It will help the reader to go through our articles titled – “Debt versus...
Is it possible to Claim the amount under a Take or Pay Clause(TOPC) without satisfying the conditions for liquidated damages? (Part II)
Introduction In our article named – “Take or Pay clauses in a fuel supply...
Shrink Wrap & Click Wrap Agreements and their Enforceability in India
Introduction As the digital revolution continues to reshape the legal...
Joint Development Agreement for Developing a Construction Project. A Real Estate Construction Project, Tax Implications, Drafting Considerations, And Surrounding Issues-Part I
Introduction As a fast-paced economy, India is witnessing rapid urbanization...
Determination of Corporate Residence under Income Tax Act, 1961 & Tax Implications for Foreign Corporations
Introduction Taxation of A Corporate Entity happens on its global income, if...
Data protection for corporations and remedies in case of breach
Introduction Recently we came across an issue faced by one of our clients,...
Can you remove an arbitrator from ongoing proceedings?
Introduction India being a country with a population of roughly 1400 million,...
Are your written commercial contracts final? Rule of Parol Evidence & recommendations
Introduction: - Agreement and Contract In terms of provisions of Section...
The Shareholders Agreement, Rights of Shareholders under the Agreement and Enforceability Thereof
Introduction In India, the Companies Act 2013 is a statute governing the...
Interim compensation under the Negotiable Instruments Act and principles concerning the same
Introduction The Negotiable Instruments Act 1881(“NI Act”) was brought in...
Dealing with Goods of Unmerchantable Quality: Legal Strategies under the Sales of Goods Act, 1930 and the Indian Contract Act, 1872
Introduction In the realm of commercial transactions, the quality of goods is...
UNLIQUIDATED DAMAGES, LIQUIDATED DAMAGES AND ENFORCEABILITY OF LIQUIDATED DAMAGES CLAUSES UNDER INDIAN CONTRACT ACT- PART II
Introduction In our article on “Debt versus Damages and Significance Thereof...
INITIATION OF ARBITRATION PROCEEDINGS, REQUIREMENT OF A PRE-ACTION NOTICE U/S.21 OF THE ARBITRATION ACT AND CONTENTS THEREOF
In our article titled as “Efficient Strategies for Expeditious Recovery of...
GUIDE FOR IMPORTING GOODS FOR EXPORT-ORIENTED UNITS
Introduction The Export Oriented Units (EOU) scheme presents a valuable...
Debt versus Damages and Significance thereof in various commercial Contracts, Part I
Introduction In the realm of commercial transactions, the terms ‘debt’ and...
WHETHER THE CONDITION OF PRE-DEPOSIT OF 20% TAX IS A MANDATE FOR ENTERTAINING STAY APPLICATION PER SE?
In terms of modified instruction No. 1914 dated 21.03.1996 issued by CBDT,...
TAX IMPLICATIONS FOR JUDGMENT DEBTOR AND JUDGMENT CREDITOR WHILE PAYING OR RECEIVING THE AMOUNT UNDER A COURT…
Introduction In our experience while dealing with corporate clients in...
PRACTICAL GUIDE TO DEALING WITH A NOTICE FOR REOPENING OF ASSESSMENT PROCEEDINGS UNDER THE INCOME TAX ACT, 1961
Reopening of an assessment concluded under section 143(1) or even under...
WHETHER BOOKS OF ACCOUNT ARE REQUIRED TO BE PREPARED IN TERMS OF S.115JB OR IT HAVE APPLICABILITY LIMITED TO THE CALCULATION OF THE MAT …
In this article, the author seeks to analyse how ITAT committed an error in...
OBTAINING INTERIM RELIEF FROM INDIAN COURTS IN AN INTERNATIONAL COMMERCIAL ARBITRATION MATTER AND WHETHER INDIAN COURT CAN GRANT INTERIM RELIEF…
The article presumes knowledge on the part of the reader about what is...
EFFICIENT STRATEGIES FOR EXPEDITIOUS RECOVERIES OF MONETARY DUES IN INDIA
IntroductionIn the dynamic and rapidly evolving global marketplace,...
Whether foreign Corporation can and should sue an Indian entity in its home country rather than India? Whether foreign judgment is enforceable in India?
INTRODUCTIONIn the dynamic and rapidly evolving global marketplace,...
DOING BUSINESS IN INDIA THROUGH INTERNATIONAL AGENCY: CONTRACT DRAFTING CONSIDERATIONS, TAX IMPLICATIONS AND OTHER CONSIDERATIONS
Introduction For organising the distribution of goods in foreign countries,...
ARE RESTRICTIVE COVENANTS – NON-COMPETE CLAUSES COMMONLY PUT IN CONTRACTS ENFORCEABLE?
These clauses are sought to be kept by the employer in an employment contract...