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Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties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Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties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

Mehr lesen »
AI-Generated Art and Indian Copyright Law: A Legal Vacuum?

AI-Generated Art and Indian Copyright Law: A Legal Vacuum?

The advent of AI has globally taken the art industry by storm. It has raised concerns surrounding IPR. This has led to unease around possibilities of AI using copyrighted works without authorization. The copyright laws in India are governed by The Copyright Act of 1957. The limited scope of Indian copyright laws has been slightly widened by the 1994 amendment, which recognised computer generated artworks as copyrightable. However, questions around authorship and rights arising thereof remain under ambiguity. This scenario has highlighted a lacunae in the Indian copyright system.

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

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

The interplay between the Arbitration and Conciliation Act, 1996 and the Indian Stamp Act, 1899 has been a subject of legal ambiguity, particularly regarding the enforceability of arbitration agreements in unstamped or insufficiently stamped contracts. The Supreme Court’s recent decision in In Re: Interplay Between Arbitration Agreements under the Arbitration And Conciliation Act 1996 And The Indian Stamp Act 1899 has provided clarity by harmonizing these statutes. The Court ruled that non-stamping does not render arbitration agreements void ab initio but only inadmissible as evidence until stamp duty is cured, ensuring such defects are curable under law.

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The Law of the Book and the Law in Action - The writers are lawyers working at RFKN Chambers. The views expressed are personal

The law of the book and the law in action

The Right of Persons with Disability Act (RPwD Act, 2016) was enacted in 2016 to give effect to
the United Nations Convention on the Rights of Persons with Disabilities (UNCRPD). It repealed
the earlier legislation, Persons with Disabilities (Equal Opportunities, Protection of Rights and
Full Participation) Act, 1995. India’s disability law stands as a beacon of progress, embracing a
broad and inclusive perspective on disability. It boldly places responsibilities on both public and
private sectors, reflecting a commitment to equality. Yet, nearly eight years since its enactment, the law’s promise remains largely unfulfilled, hindered by slow and uneven implementation.

Mehr lesen »
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.

Mehr lesen »
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.

Mehr lesen »
AI-Generated Art and Indian Copyright Law: A Legal Vacuum?

AI-Generated Art and Indian Copyright Law: A Legal Vacuum?

The advent of AI has globally taken the art industry by storm. It has raised concerns surrounding IPR. This has led to unease around possibilities of AI using copyrighted works without authorization. The copyright laws in India are governed by The Copyright Act of 1957. The limited scope of Indian copyright laws has been slightly widened by the 1994 amendment, which recognised computer generated artworks as copyrightable. However, questions around authorship and rights arising thereof remain under ambiguity. This scenario has highlighted a lacunae in the Indian copyright system.

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

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

The interplay between the Arbitration and Conciliation Act, 1996 and the Indian Stamp Act, 1899 has been a subject of legal ambiguity, particularly regarding the enforceability of arbitration agreements in unstamped or insufficiently stamped contracts. The Supreme Court’s recent decision in In Re: Interplay Between Arbitration Agreements under the Arbitration And Conciliation Act 1996 And The Indian Stamp Act 1899 has provided clarity by harmonizing these statutes. The Court ruled that non-stamping does not render arbitration agreements void ab initio but only inadmissible as evidence until stamp duty is cured, ensuring such defects are curable under law.

Mehr lesen »
The Law of the Book and the Law in Action - The writers are lawyers working at RFKN Chambers. The views expressed are personal

The law of the book and the law in action

The Right of Persons with Disability Act (RPwD Act, 2016) was enacted in 2016 to give effect to
the United Nations Convention on the Rights of Persons with Disabilities (UNCRPD). It repealed
the earlier legislation, Persons with Disabilities (Equal Opportunities, Protection of Rights and
Full Participation) Act, 1995. India’s disability law stands as a beacon of progress, embracing a
broad and inclusive perspective on disability. It boldly places responsibilities on both public and
private sectors, reflecting a commitment to equality. Yet, nearly eight years since its enactment, the law’s promise remains largely unfulfilled, hindered by slow and uneven implementation.

Mehr lesen »