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April, 2023 | Khurana and Khurana - Part 2
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Month: April 2023

Liability Of Subsequent Purchaser Of A Property To Pay The Deficit Stamp Duty

Introduction Stamp duties are a type of tax imposed by legislative bodies on written instruments that document specific transactions, rather than the transactions per se. In India, the imposition of stamp duty on a written instrument was implemented as a means for the government to generate revenue. However, over time, the importance of stamp duties … Continue reading Liability Of Subsequent Purchaser Of A Property To Pay The Deficit Stamp Duty

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Utility Of Double Tax Avoidance Agreement

Introduction A Double Tax Avoidance Agreement (DTAA) is a tax treaty or agreement between two or more countries that prevents income received in both countries from being taxed twice. If a company in country A (origin country) invests in country B (source country) for building, the question is whether it is liable to pay tax … Continue reading Utility Of Double Tax Avoidance Agreement

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Vicarious Liability under Current Legal Regime of Negotiable Instruments Act: An Analysis of Evolving Judicial Precedents

Introduction Section 138 of the Negotiable Instruments Act of 1881 (“NI Act”) makes it a crime to dishonour a cheque. The purpose of the provision, according to the Hon’ble Supreme Court, is to promote the efficacy of banking operations and to ensure credibility in conducting business via cheques. Because companies conduct a large number of … Continue reading Vicarious Liability under Current Legal Regime of Negotiable Instruments Act: An Analysis of Evolving Judicial Precedents

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Karnataka High Court Vacates Temporary Injunction Passed Previously In Favour Of Innoviti Against Pine Labs

Introduction A Patent infringement suit was filed by Innoviti Payment Solutions (“the Plaintiff”) regarding its point-of-sale (POS) terminal technology against Pine Labs (“the Defendant”) in the Addl. City Civil and Sessions Court wherein an interim injunction was granted in their favour. Thereafter, the Defendant moved the matter to the Hon’ble Karnataka High Court challenging the … Continue reading Karnataka High Court Vacates Temporary Injunction Passed Previously In Favour Of Innoviti Against Pine Labs

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Analysis of Bar Council Notification Permitting Entry of Foreign Lawyers and Firms

Introduction In a recent momentous development in the legal world, The BCI has allowed foreign lawyers and firms to practise in India on a reciprocity basis.[1] Reciprocity here means the allowance of rights and privileges extended by BCI to the lawyers and firms of one state if it extends identical rights to Indian legal professionals.[2] … Continue reading Analysis of Bar Council Notification Permitting Entry of Foreign Lawyers and Firms

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Capital Food Private Limited vs. Radiant Indus Chem Pvt. Ltd.

Introduction In addition to producing and marketing a wide range of dips, spreads, condiments, sauces, noodles, soups, pastes, dressings, ready-to-eat food products, and other food preparations, the plaintiff was one of India’s top food manufacturers. It was also the first to independently create the distinctive trade mark “SCHEZWAN CHUTNEY” for dips and spreads. The defendant … Continue reading Capital Food Private Limited vs. Radiant Indus Chem Pvt. Ltd.

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Case Comment: Anumati vs Punjab National Bank

Introduction In India, commercial banks offer Fixed Deposit (“FD”) accounts to customers, which are often created in the joint names of two persons, payable to either of them or to the survivor among them. The issue in the present case arose out of a special leave petition against the order of the National Consumer Dispute … Continue reading Case Comment: Anumati vs Punjab National Bank

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Analyzing the Unfair Play in E-Sports: Lack of Compliance in the Gaming Industry

Introduction With internet connectivity reaching almost all households globally, E-sports has gained soaring support.[1] After being featured as a demonstration sport in the Asian Games, in 2018, E-sports has built a strong foundation for being recognized as a real sport.[2] Moreover, the International Olympic Committee intends to initiate an ‘Olympic Virtual Series.’[3] Although no formally … Continue reading Analyzing the Unfair Play in E-Sports: Lack of Compliance in the Gaming Industry

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