Legal Articles

The key team members of India Law Office write many articles and industry analysis in their respective practice areas which get published in various law journals & magazines. These Articles can be accessed from here also.

  • Updated Insolvency and Bankruptcy Code

    The Insolvency and Bankruptcy Code, 2016 (IBC) is believed to be a historic legislation that has brought about a paradigm shift in the recov..

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  • Recent Amendment in Corporate Tax rates made India attractive jurisdiction in Tax perspective

    On 20 September 2019, the Government of India has introduced the Taxation Laws (Amendment) Ordinance, 2019 (‘the Ordinance’) whi..

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  • Changes in Goods & Service Tax applicable from 1st October’ 2019

    Goods and Service Tax law in India has yet again seen slew of changes in the mid of financial year 2019-20...

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  • Relief for Single Brand Retails

    In a step towards achieving the vision 2025 of becoming a US$ 5 trillion economy, the government of India has pronounced to relax local sour..

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  • Whether to file Income tax return in India or Not by non-resident companies on Income received from Indian Companies?

    Over the last two decades, the Government of India has significantly liberalized the economic policies which transformed India into one of t..

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  • Union Budget 2020 - Analysis

    The Indian economy registered a growth rate of 5% in the year 2020, projecting growth of 6.5% in the year 2021 with a vision of becoming US$..

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  • Dividend Distribution and its Tax Implication

    The Dividend Distribution Tax was first introduced in the year 1997 but replaced in the year 2002 and further re-introduced in 2003 to encou..

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  • REGISTRATION WITH RERA

    The month of March in year 2016 saw a new sunrise in the Real Estate sector in form of the Real Estate (Regulation and Development) Act, 201..

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  • Appointment of Arbitratros in Light of Recent Amendments and Judicial Pronouncements

    The Arbitration and Conciliation Act, 1996 (the Act) was brought into place to consolidate and amend the law relating to Arbitration on the ..

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  • Electric Vehicle in India: Policy And Challenges

    Electronic Vehicle (“EV”) is a new technology that may curb the pollution problem in India and act as a substitute for the fuel-..

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  • Developing India into a Manufacturing Hub

    India launched the “Make in India” program to place India on the world map as a manufacturing hub and give global recognition to..

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  • Facilitation - An Introduction

    Over the course of time it has been seen that the two most commonly used forms of Alternative Dispute Resolution (ADR) mechanisms..

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  • GST taxpayers Jeopardy: Surge of Notices on mismatch of ITC

    India is reaching towards the fourth year of implementation of Goods and Service Tax (GST) and the glitches can been seen being faced by tax..

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  • Judicial Powers to RERA

    The Real Estate (Regulation and Development), Act, 2016 (RERA) is a great effort in the direction of organizing the real estate sector in In..

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  • GST tax evasion : Menace of Fake Invoicing prosecuted & penalised

    Budget 2020 has conveyed a momentous move to curb the fraudulent activities carried out by individuals indulged in making fake GST invoices ..

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  • LIBOR Discontinuation post 31st December’ 2021 – Impact on Foreign Loan (also known as ECBs) agreements

    London Interbank Offered Rate (LIBOR), born in 1969 and officially announced by British Bankers Association (BBA) in 1986, is the world&rsqu..

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  • Role of Artificial Intelligence in Justice Delivery System

    At presently Indian Judicial system is facing a major problem and that is the huge backlog of the pending cases at all levels of Courts in j..

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  • Recent amendments in NI Act of awarding interim compensation and deposit of money in Appellate Court strengthens ease of doing business in India

    During the late 1980s, The Negotiable Instruments Act, 1881 was amended by the Banking, Public Financial Institutions and Negotiable Instrum..

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  • Remedies For Buyers in Case of Delayed Possession Under RERA

    The real estate sector in India suffered from malaise for a prolonged period. Delay in possession of property has been one of the biggest ca..

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  • Critical Analysis of Supervisory Jurisdiction of the High Courts in India

    As per the constitutional scheme, High Courts in the States have been conferred the Supervisory jurisdiction under Article 227 of the Consti..

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  • PRIVATE M&A: GLOBAL TREND

    The year 2019 considered as one of the strongest years in terms of the number and value of transactions of the M&A deal globally...

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  • Labour Law Relaxations: Ease of doing business

    Indian Labour laws since long have been considered archaic, bureaucratic & an impediment to rapid industrial investment in India...

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  • Impossibility of Performance of Contracts - Covid 19

    The COVID-19 or the Corona Virus outbreak has affected the entire world. In India, the Central Government along with the respective State Go..

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  • OFFENCES AND PENALTIES RELATING TO VIOLATION OF LOCKDOWN MEASURES – COVID 19

    The Central Government and also the respective State Governments are continuously taking necessary steps in order to control the spread of C..

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  • Commercial Arbitrations

    There are several modes available, to resolve the disputes. One of the most traditional ways to resolve the disputes that arise under any gi..

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  • Domestic Violence - Rights of Victm And Urgent Measures

    One of the major fallouts of Covid - 19 pandemic, has reportedly been the increase in domestic violence within households which can also b..

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  • No Withholding Tax on Arbitration Award to Foreign Company

    Arbitration is an alternative dispute resolution method based on the consent of the parties, which is often referred to as domestic judicial..

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  • HOW CAN MEDIATION AVOID LITIGATION?

    Litigation by its very nature is an exercise fraught with confrontation. When you indulge in litigation, whether you lose or win, the fact o..

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  • PATENT PROTECTION FOR SOFTWARE IN INDIA

    India is one of the major exporters of software services with an advanced software industry. In times of such technological advancements the..

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  • Cross Border Tax Issues due to COVID-19 Coronavirus Outbreak

    COVID-19 Coronavirus Outbreak has presented challenges that nobody could have envisaged three months ago. The rapid and continuous spread of..

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  • Legal position on Retrenchment & Wage deductions during the COVID-19

    Humanity is witnessing an unfortunate and unprecedented crisis following the outbreak of novel coronavirus late last year. With an extremely..

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  • Changes in Charitable Trusts & Institutes effective from 1st June 2020: Union Budget 2020

    Under the existing Income Tax Law, charitable trusts and specified institutions are exempted from income tax in respect of income derived fr..

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  • Frequently Answered Question (FAQ) for non-resident companies (‘Foreign Company’)

    50 frequently asked questions by non-resident companies (Foreign Company)...

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  • Legal and Financial Plans beyond COVID-19

    COVID-19 has presented challenges that nobody could have envisaged three months ago. Each day existing as well as future challenges become l..

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  • Legal obligations under Lease Agreements during COVID-19 Pandemic

    At the time of writing this article, severe economic clouds of uncertainty are looming over the entire world economy. The financial advice a..

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  • Risk of Data Theft while Working from Home – What Businesses can do?

    Amidst the COVID-19 lockdown, work from home has become the new norm in the present scenario. Though some businesses and corporate are used ..

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  • Relaxation of Compliance under Companies Act 2013 due to COVID 19

    With Novel Coronavirus declared as pandemic, the countries are taking stringent steps like lockdown, curfew to control the damage. Realizing..

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  • Rebuilding India: Self-reliant India movement with Global Integration

    The Noval Coronavirus pandemic is one of the few chapters recorded in global history where entire world is facing a common existential threa..

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  • Activities undertaken during COVID – Need for proper evaluation from Tax prospective

    The disruption caused due to worldwide pandemic made drastic changes not only in the lifestyle of people but also work style of companies gl..

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  • Effect of non-hearing by Courts of regular matters - Sufferance for Litigants

    After the outbreak of the Corona Virus or COVID-19 Pandemic, the already heavily burdened Indian Courts are now faced with a further challen..

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  • Can Force Majeure be invoked by Builders?

    As per the definition in the Merriam-Webster dictionary, Force majeure translates literally from French, as “superior force”. In..

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  • Corona Outbreak- Legal implication for Corporates

    COVID-19, the new virus which has taken the world by storm and upset the entire humankind has brought the business world to a complete halt...

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  • The Protection of Children from Sexual Offences (Amendment) Bill, 2019

    The above-mentioned Bill was recommended to amend the parent Act viz the Protection of Children from Sexual Offences Act, 2012..

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  • High Sea Sales – Indirect Tax implication and how to save tax

    The Central Board of Indirect Taxes and Customs (CBIC) has indicated a strong prospect of an instantaneous surge in the imports and export o..

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  • Abolition of Triple Talaq

    Talaq in the formal sense of the term refers to divorce under the Muslim Law. Under Triple talaq or instant divorce, a Muslim man can dissol..

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  • Lower Corporate Tax Rates in India

    How to opt for New Scheme and How it is beneficial compared to other structures?..

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  • Are you availing the benefit of Lower Tax/ No Tax Deduction Certificate?

    Tax Deducted at Source (“TDS”) is a tax collected in advance from the very source of Income. Any person who is liable to make pa..

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  • Insolvency Proceedings Against Builders in NCLT

    The National Company Law Tribunal came as a big relief to the home buyers who were not treating RERA as a serious forum. RERA lacked the tee..

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  • Can RERA complaints be filed in the current environment?

    With the strong Builder Lobby growing and looming over the property buyer, earlier viz prior to 2016 there were no standard procedure or nor..

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  • New Income Tax provisions for Charitable Trusts & Philanthropist

    The world is facing an unprecedented challenge with communities and economies everywhere affected by the growing COVID-19 pandemic. This glo..

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  • Covid-19 Related Relaxations & Method of Handling Defaults - Real Estate

    Real Estate is a major sector globally. In India it has seen its ups and is now seeing the downs. Since the last 3 years or so the Real Esta..

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  • Effect of Covid-19 Pandemic on Commercial Leases

    The Coronavirus COVID-19 pandemic has hurt the economy pretty badly. Many businesses are in ruins and many are on their last legs. The gover..

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  • Firs Registered For Violations of Lockdown

    Countries all over the world have been struck by the Novel Coronavirus “COVID 19”, and most of them have taken stringent measure..

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  • Interpretation of Insurance Policies And Their Applicability for COVID 19

    Insurance is a contract represented by a policy through which an individual or an entity receives financial protection or reimbursement agai..

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  • How Mediation is a Preferred, Economical and Time Saving Dispute Resolution Mechanism

    During these trying times wherein the world is facing the aftermath of the spread of the Covid-19 virus, people have come to a standstill wi..

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  • Impact of abolishment of Dividend Distribution Tax

    Typically, foreign companies provide services such as technical services/ training services, etc. to its subsidiary companies in India for r..

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  • How Litigation has changed amid the Covid-19 crisis in the country

    The outbreak of the novel Coronavirus across the globe has resulted in a plethora of changes being implemented by nations trying to cope wit..

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  • Companies Fresh Start Scheme 2020: Opportunity to file delayed or belated returns with registrar of companies

    The Ministry of Corporate Affairs, with the intent to provide relief to companies and ease in doing business, has recently come up with a sc..

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  • Treatment of discount under GST during COVID

    With the outburst of COVID-19 worldwide, the virus has become a part of all critical as well as non-critical discussions and decisions. Whi..

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  • Changes in Foreign Direct Investment rules in India due to Covid19 impact

    Foreign direct investment (FDI) in India, is one of the major sources of monetary income which helps boost the economy of India. Mostly, FDI..

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  • Service through video conferencing: Whether amounts to Permanent Establishment in India?

    The outbreak of coronavirus has opened up innovative ways of carrying out business activities and business interaction across the world. Pro..

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  • Process of Closing an Overseas Subsidiary by Indian Company

    The spread of novel coronavirus has spelt disaster for the world which has caught the entire world ill-prepared to deal with such high magni..

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  • Can NCLT be approached if there is an Arbitration Clause

    In the year 2016 the Parliament passed the Insolvency and Bankruptcy Code 2016 in order to focus on a recovery mechanism for creditors advan..

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  • Online Gaming in India

    The Indian online gaming market currently stands at USD 290 million which is further poised to grow to USD one billion by next year despite ..

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  • Process of Closing a Foreign Subsidiary in India

    India has been a preferred choice for investment for several foreign organizations and their subsidiaries...

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  • SEBI Relaxations on Public Offers through the Fast Track Route amidst COVID-19 Pandemic

    Due to the outbreak of the novel Coronavirus throughout the country, business activities have come to a standstill and several disruptions h..

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  • Unconventional/Non-Traditional Trade Marks in India

    Growth of Trade, Commerce and Industry in India has given an impetus to the need of protecting Trademarks over the years...

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  • IBC: Only Insolvency matters precipitated by COVID-19 on hold

    The Coronavirus pandemic has led to countries all over the world to bring in such measures that would help sustain the economy without plund..

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  • Incentives offered by India to attract investments from Foreign Nations

    The economic scenario all over the world is grim and adversely affected by the Covid-19 pandemic...

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  • Foreign Arbitral Award cannot be refused enforcement in India despite FEMA Violation

    Recently, the topic of what public policy in India implies and the enforceability of a foreign arbitral award was answered in the landmark j..

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  • Diverse nature of payments to Directors and its GST applicability

    A director plays several roles in a company - as an agent, as an employee, as an officer, as a trustee of the company...

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  • Crisis Management due to Supply Chain disruptions for Commercial Agreements

    Prior to COVID-19, we have been doing business with the help of normal supply chains running without disruptions, for various products and s..

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  • Transfer of Business – GST Implication

    The pandemic situation disrupting “the world”, “the economy” and “the business” on one hand, has also op..

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  • Acquisition of Real-Estate in India by Foreign Entities

    A lot of non-Indian entities or foreign entities who establish any form of their business in India invariable look towards acquiring some re..

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  • Procedure to move the Supreme Court of India directly for International Commercial Arbitration (ICA)

    International Commercial Arbitration or ICA as we know it, is a means of settling disputes under the diverse international commercial contra..

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  • COVID Expenses Classified as Corporate Social responsibility (CSR)

    When a company integrates social and environmental trepidation into business operations and interactions it is called CSR or Corporate Socia..

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  • Tax residency status of NRI – New Rules under Income Tax

    Recently the Government of India has laid down new rule under Income Tax law for determining the residential status of Non Resident Indian (..

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  • The Supreme Court strikes down Section 66A of the IT Act, 2000

    The Supreme Court has held a landmark judgment wherein it has decided to finally strike down Section 66A of the Information Technology Act, ..

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  • Dealing with Threatened Trademark and Copyright Violations

    According to the World Intellectual Property Organisation (WIPO) Intellectual property refers to creations of the mind, such as inventions; ..

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  • Process to convert PIO to OCI

    As per the Citizenship Amendment bill of 2015, all PIO card holders are deemed to be OCI card holders with effect from January 9, 2016...

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  • Complaints pertaining to Shares and Securities of Companies - Practice and procedure

    Investors often face issues with regard to their investments in the form of shares etc with listed companies or the intermediaries...

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  • Income Tax benefits of Research & Development in India

    Research and Development (R&D) commenced its roots in India pre-independence and since then India has emerged as the choice location for..

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  • “The Special Framework for MSME” – A twist in the tale, IBC turning on its head. Once Again!!

    For long we, in India have tried to deal with the distressed asset space, the so called Non-Performing Asset (NPA) malaise, ailing banks...

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  • Voluntary Liquidation of a Company

    A legal process of incorporation brings a company into existence whereas under liquidation that existence comes to an end. Voluntary Liquida..

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  • Government Eases FDI Norms: Relief for Single Brand Retailers, Coal Sector, Digital Media

    Investment climate in India has significantly improved over the years. This has been attributed to ease in FDI norms across sectors of the e..

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  • Action Against Builder for Delayed possession

    Most of the people are apprehensive before investing in a proposed real estate project or an under-construction project due to the fear of d..

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  • The Legality of Employment bond Contract

    The war to excel in the corporate world has increased manifold in the recent past. To survive in the global markets, business houses are inc..

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  • Acquisition and Sale of Estate in India by Non Resident

    Person residing outside India, i.e., Nonresident Indian (NRI) or foreign national of Indian origin (PIO) or foreign national of Non Indian o..

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  • Protection of Domain Name as a Trademark

    Domain name is an identification string that defines a realm of administrative autonomy, authority or control within the internet. Domain na..

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  • Is your TDS rate higher than your comfort ? Find out how to reduce the TDS rate...

    Provisions of section 197 of the Income Tax Act, 1961 provides taxpayers the facility of lower tax rate or NIL deduction of TDS (TDS exempti..

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  • Start Up - India

    Startup India Scheme was first mentioned by our Prime Minister Narendra Modi on August 15, 2015 while addressing the nation on Independence ..

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  • Legal Route To Gambling- Indian Perspective

    Gambling is the wagering of money or something of value on an event with an uncertain outcome with the primary intent of winning money or ma..

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  • Data Protection Laws in India

    Individuals, as citizens and consumers need to have the means to exercise their right to privacy and protect themselves and their informatio..

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  • Data Theft by Employees – What an Employer should do?

    In today’s world Data is a very valuable asset for any organization. Data which an organization possesses could be anything like perso..

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  • Demerger of a Company

    Demerger is a disjoining or a separation of one or more units of a company to form a new company independent from the original one. The foll..

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  • Impact of Foreign Law on Domestic Judgments

    Reliance on foreign precedents is necessary in certain categories of appellate litigation and adjudication...

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  • E-contracts and its Validity in India

    Electronic contracts are the contracts which take place through e-commerce, without meeting of the parties to the contract. These contracts ..

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  • Enforcement of Competition Law in India

    Imagine having to buy your phone from a particular shop because that’s the only one in your locality. Imagine there’s only one d..

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  • Gratuity

    Gratuity is that part of the salary of an Employee which he receives from his/her employer in gratitude for the services offered to the empl..

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  • Right of Divorced Wife for Grant of Maintenance under Section 125 of the Code of Criminal Procedure, 1973

    The maintenance measures acquiesced by laws is not to punish a person for his past neglect or refusal, but to prevent vagrancy of those who ..

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  • Change of name in Birth Certificate

    A birth certificate is one of the most important documents that a person needs to process to prove or give a proof of his age, citizenship a..

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  • Zero tax in International Trade – How to manage in India?

    To boost economic activity, increase foreign exchange earnings through exports, generate employment and attract foreign direct investment th..

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  • Validity and execution of Divorce Decree passed

    The matrimonial laws differ from country to country. The issue of divorce decree not being valid crops up when the domicile of the partied i..

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  • Section 295A - An Analysis

    Section 295A of the Indian Penal Code is aimed at restraining anyone from doing such act which will outrage the religious feelings of any cl..

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  • CONCEPT OF LLP IN INDIA – FOR THE FOREIGN INVESTORS

    Partnerships has been one of the oldest forms of business relationships which can be evidenced in terms of complex business, partnerships ha..

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  • Indemnity Clause in the Contract

    An indemnity clause plays a vital role in the managing the risks which are associated with the commercial transactions which protects agains..

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  • Recent status of Commercial Surrogacy in India

    Surrogacy, as we know is an arrangement of carrying a pregnancy for intended parents. Over a period of time this technique has gained pace..

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  • MATERNITY BENEFIT (AMENDMENT) ACT 2017 - A POSITIVE INITIATIVE TO SECURE EMPLOYMENT RIGHTS OF WOMEN

    The Maternity Benefit (Amendment) Act 2017 is an amelioration of the Maternity Benefit Act, 1961 (“Act”). It was passed in Lok S..

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  • Winding Up Of A Company

    The winding up of a company is the last stage of a companies’ existence. There may be several reasons for winding up of the company in..

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  • IS ADULTERY A CRIMINAL OFFENCE?

    Adultery is the premeditated defiance of the sanctity of the marriage by sexual indulgence of a married person with someone else other than ..

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  • ODD-Even Car Formula

    Environmental problem in Delhi is a debatable issue lately. It is a threat to the well-being of the inhabitants of the city as well as the f..

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  • MATERNITY BENEFIT ACT, 1961 with latest amendments of 2017

    MATERNITY BENEFIT ACT, 1961 with was amended in 2017 which several major changes...

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