Insights and analysis

Insights and analysis

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Moral Rights in Art India

Moral Rights in Art: A Critical Appraisal of the Indian Perspective

The article provides a doctrinal analysis of the “moral rights” jurisprudence that started with the Amar Nath Sehgal v Union of India (2005) case and was recently propounded upon in the Raj Rewal v Union of India (2019) judgment of the Delhi High Court. The article argues that the court’s omission in Sehgal to deal with the consequence of “moral rights” on property rights has allowed subsequent benches to dilute the original doctrine

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Indian Tribunal Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties

Indian Tribunal Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties

A recent order of the ITAT refocusses attention to the need for India to update its tax treaties and ensure that income from the digital economy is more equitably taxable in countries of residence and source. The case also highlights the problems with the way the revenue department responds to important judgments of appellate courts and how it pleads cases before tribunals.

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The Interplay between Section 17 and Section 9 of the Arbitration and Conciliation Act 1996

The Interplay between Section 17 and Section 9 of Arbitration & Conciliation Act, 1996

This paper examines the interplay between these two Sections, analysing their scopes, overlaps and procedural distinctions Section 9 allows parties to approach the judiciary for interim relief, thus ensuring the preservation of rights and status quo until arbitration concludes. Section 17, by entrusting tribunals with similar powers, seeks to streamline the arbitration process by reducing dependence on courts.

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