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ISSUE XX : New dimension to the AAR

In a crucial ruling recently, the Supreme Court of India (“SC”) has held that the rulings of the Authority for Advance Rulings (“AAR”)...
•September 2012••no comments
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ISSUE XXII : TAX ON ROYALTY � CHANGE IN ACCRUAL PROVISIONS

Introduction The government in this year’s budget introduced proposals to change the income tax on royalty. These proposals negated the effect of the...
•September 2012••no comments
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ISSUE XV : Recent amendments in MCA circulars

The Ministry of Corporate Affairs (“MCA”) initiated the practice of issuing circulars in 1983 with the objective to notify the public on important...
•August 2012••no comments
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ISSUE III : Control in competition: A departure from conventions

On May 28 2012, the Competition Commission of India (“CCI”), permitted Independent Media Trust (“IMT”) to subscribe to Zero Coupon Optionally Convertible Debentures...
•August 2012••no comments
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ISSUE XII : Banking system: Catching up with the new age methods

Empowered by the Reserve Bank of India (“RBI”) Act, 1934 and the Payment and Settlement Systems Act, 2007, RBI has taken several initiatives...
•July 2012••no comments
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