The Delhi High Court, in CIT v. Ernst & Young U.S. LLP, has held that cost-to-cost salary reimbursements received by a foreign entity for seconded employees are taxable as Fees for Technical Services (FTS) under Article 12 of the India–USA DTAA where the ‘make available’ condition is satisfied. Reversing the Tribunal’s view, the Court noted […]
The Ministry of Home Affairs, Government of India has notified the Foreign Contribution (Regulation) (Amendment) Rules, 2026 (“FCRA Amendment Rules). The FCRA Amendment Rules have come into effect from 22nd June 2026. amending the Foreign Contribution (Regulation) Rules, 2011 (“FCRA Rules”) under the Foreign Contribution (Regulation) Act, 2010 (“FCRA”). For any clarification, please write to […]
In Ashok & Ors. v. Padam Chand & Ors., SLP (C) No. 18146 of 2025, the Supreme Court clarified that an arbitral award rendered during the pendency of a civil suit, without obtaining the Court’s leave under Section 21 of the Arbitration & Conciliation Act, 1940, cannot be enforced to non-suit the plaintiff. The Court […]
In Vodafone Idea Limited v. Indian Performing Right Society Limited (2026:CHC:OS:170-DB), the Calcutta High Court held that telecom operators cannot offer caller tunes or ringtones solely based on licences for sound recordings. The Court clarified that separate authorisation is required for the underlying literary and musical works, as lyricists and composers retain independent rights under […]
The Department for Promotion of Industry and Internal Trade (DPIIT) has issued a revised Standard Operating Procedure on May 4, 2026, to streamline and digitise the processing of Foreign Direct Investment proposals requiring prior Government approval under India’s FDI regime. The Department for Promotion of Industry and Internal Trade (DPIIT) has issued a revised Standard […]
The Ministry of Labour & Employment has notified the Code on Wages (Central) Rules, 2026 and the Industrial Relations (Central) Rules, 2026 on May 08, 2026, operationalising key provisions of the Code on Wages, 2019 and the Industrial Relations Code, 2020. The new rules introduce significant compliance requirements relating to minimum wages, working hours, overtime, […]
