The criminal justice system in India is presently witnessing an important transition – one that requires courts, investigators, litigants and practitioners to balance effective law enforcement with constitutional safeguards, procedural fairness and technological realities. This issue of The Crime Times brings together recent judicial developments which reflect that balance. The courts have once again emphasised […]
We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates. We trust that you will find the same useful. Looking forward to receiving your valuable feedback. For any clarification, please write to: Mr. Shammi Kapoor Senior Partner [email protected] Mr. Arnab Roy Partner [email protected]
The ITAT, in EM Delta One, has held that short-term capital gains earned by a Mauritius-based FPI from trading in index-based derivatives are not taxable in India under Article 13(4) of the India–Mauritius DTAA. Rejecting the tax department’s attempt to tax such gains as share-related income under Article 13(3A), the Tribunal clarified that derivatives and […]
In Volkswagen AG v. The Registrar of Trade Marks & Anr. (2026:DHC:2029), the Delhi High Court upheld registration of Maruti Suzuki’s “TRANSFORMOTION”, rejecting Volkswagen’s opposition based on alleged similarity with its “4MOTION” mark. Volkswagen argued deceptive similarity, but the Court held that the marks are visually, phonetically, and conceptually distinct, noting the clear structural difference […]
The Amendment Act further amends Section 52A of the Maharashtra Stamp Act, 1958 (“Maharashtra Stamp Act”), which deals with applications for grant of allowance on stamp duty. Section 52A of the Maharashtra Stamp Act governs the procedure for applications seeking allowance of stamp duty paid on instruments which are spoilt, misused or not required for […]
We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates. We trust that you will find the same useful. Looking forward to receiving your valuable feedback. For any clarification, please write to: Mr. Shammi Kapoor Senior Partner [email protected] Mr. Arnab Roy Partner [email protected]
