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, […]
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 […]
