In a definitive ruling that tightens the procedural and substantive boundaries of Indian tax law, the Supreme Court of India in Sanand Properties P. Ltd. v. Jt. Commr. of I.T. has recalibrated the jurisdictional triggers for reopening scrutiny assessments under Section 147 of the Income...
The judgment of the Supreme Court of India in Alpha Corp Development Private Limited v. Greater Noida Industrial Development Authority (GNIDA) & Ors. (2026 INSC 449) marks an extraordinary chapter in the evolution of the Insolvency and Bankruptcy Code, 2016 (IBC). The court has established that the...
The recent order of the Delhi High Court in Stephen Thaler v. Union of India to expeditiously decide on an application filed by Stephen Thaler seeking copyright registration for ‘A Recent Entrance to Paradise,’ an artwork generated by his AI system, DABUS. While it does...
The current tension between Mexico and Spain regarding the “home” of the Gelman Santander Collection is not a traditional diplomatic crisis between two governments, but rather a dispute over ownership, possession, cultural sovereignty, and nationality. Specifically, the issue concerns 160 works from what is now known...
The High Court of Australia in CCDM Holdings LLC v. Republic of India [2026] HCA 9 has ruled on whether a State waives its immunity from suit by ratifying the New York Convention. The Court held that it does not. Ratification of the New York...
In Indian arbitration law, the tension between judicial non-interference and the sanctity of party consent remains a focal point. On April 9, 2026, the Supreme Court of India, in Maharashtra State Electricity Distribution Company Limited (MSEDCL) & Ors. v. R Z Malpani, delivered a judgment...
In the ever-evolving domain of global technology licensing, the case of VMware LLC v. Siemens AG, et al., C.A. No. 25-353-RGA-LDH (D. Del. Feb. 10, 2026), provides an analysis of how forum selection clauses interact with statutory intellectual property claims. This dispute, centred on allegations of widespread software...
THE RFKN INDIA-EU FTA SERIES Among the many sectors covered by the India–European Union Free Trade Agreement (FTA), textiles and apparel stand out for a simple reason: tariffs, more than any other factor, have long shaped how this trade flowed. The FTA removes most of those...
The global automotive landscape has just witnessed a seismic shift. On January 27, 2026, the formal announcement of the India-European Union Free Trade Agreement (FTA) effectively dismantled the long-standing "Fortress India" reputation of the world's third-largest automotive market. For European automotive parts manufacturers—particularly the sophisticated German "Mittelstand"—the...
In the complex arena of international taxation, the determination of a Permanent Establishment (PE) remains one of the most litigated subjects, particularly concerning multinational enterprises operating through Indian subsidiaries. The recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi Bench in SAIC Motor Corporation...