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RECENT TAX CHANGES IMPACTING THE REAL ESTATE SECTOR : –

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AN ESSENTIAL GUIDE   The Indian real estate sector is witnessing a series of crucial changes in direct tax laws and the introduction of domestic transfer pricing regulations. These updates, introduced through recent notifications, amendments, and circulars, have significant implications for developers, investors, and builders. As these changes reshape tax compliance requirements, staying informed and …

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ANNUAL TAX DUE DILIGENCE

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Introduction In today’s evolving tax landscape, businesses face increasing scrutiny from tax authorities, and penalties for non-compliance can be crippling. Annual Tax Due Diligence is a critical service that ensures your business is fully compliant with tax laws, minimizes tax risks, and uncovers tax-saving opportunities. Through proactive and thorough reviews of your tax filings, transactions, …

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ARBITRATION AND IBC PROCEEDINGS CANNOT PROCEED CONCURRENTLY

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Comp. App (AT) (CH) (INS.) No. 246 / 2021 KK Ropeways Limited VS M/s. Billion Smiles Hospitality Private Limited   KK Ropeways Limited (“Operational Creditor”) entered into Lease Deed for the leasing of a shop situated at “Savoy Green”, Bengaluru (“Leased Property”) for operating a “Food Court” under the name and style of “UPSOUTH” to …

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REVENUE RECORDS – NOT A PROOF OF OWNERSHIP OF THE PROPERTY

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P. Kishore Kumar v. Vittal K. Patkar [2023 INSC 1009] 1030420115150148291judgement20-nov-2023-505234   In an appeal filed before the Hon’ble Supreme Court, in Civil Appeal No. 7210 of 2011 by P. Kishore Kumar against Vittal K. Patkar, the Hon’ble Supreme Court held that – “…revenue records are not documents of title.” It also reaffirmed its earlier …

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CLARITY IN TRADEMARK TUSSLE BETWEEN GLEMARK AND SUN PHARMA VIS-À-VIS THE MARKS – ISTAMET AND INDAMET

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Sun Pharma Laboratories Limited VS Glenmark Pharmaceuticals Limited   In the year 2010, Sun Pharma’s predecessor applied for the wordmark “ISTAMET” which was later assigned to Sun Pharma on July 06, 2022. Sun Pharma was using the word ISTAMET since 2011 as an exclusive licensee for selling its medicines. Sun Pharma’s predecessor Merck Sharp & …

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Can a claim be filed after the Resolution Plan is approved by the CoC :

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RPS Infrastructure Ltd. Vs. Mukul Kumar & Anr.[ Civil Appeal No. 5590 of 2021] RPS Infrastructure Ltd. Vs. Mukul Kumar & Anr. Court : Supreme Court of India Facts : The Appellant and the Corporate Debtor (CD) entered into an agreement for the development of land. However, the Appellant being aggrieved of CD misconduct of …

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NCLT Hyderabad approves Resolution Plan for M/s Galada Powers and Telecommunications Ltd.

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The Hon’ble National Company Law Tribunal, Hyderabad has nodded its approval for the Resolution Plan of Rs. 42.13 Crore submitted by M/s. Amrutha Constructions Pvt. Ltd. for revival of M/s. Galada Power and Telecommunications Ltd. The Resolution Plan was earlier approved by the Committee of Creditors with 100% voting share. Accordingly, the Resolution Professional filed …

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THE GOVERNMENT IS PUT UNDER STRICT ACTION BY THE HON’BLE SUPREME COURT FOR LAPSES IN COMPLIANCE WITH POSH ACT, 2013

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CIVIL APPEAL No. 2482 of 2014 In the matter of Aureliano Fernandes vs State of Goa and Ors. Order date – May 12, 2023 Facts of the case: Aureliano Fernandes was appointed as a Lecturer at Goa University in the year 1996 hence was deemed to be a government officer. Several complaints were submitted by …

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NCLT Hyderabad Approves Resolution Plan for Indu Projects Ltd

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The Hon’ble National Company Law Tribunal, Hyderabad has nodded its approval for the Resolution Plan of Rs. 501 Crore submitted by a consortium of B. Subba Reddy and C. Venkateswara Reddy for revival of Indu Projects Limited. The Resolution Plan was earlier approved by the Committee of Creditors with 100% voting share. The Resolution Plan …

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SEBI AMENDS VARIOUS REGULATIONS FOR INSERTION OF ADR MECHANISM FOR RESOLUTION OF DISPUTES

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The Securities Exchange Board of India (“SEBI”) vide its Circular No. SEBI/LAD–NRO/GN/2023/137 dated July 03, 2023, notified the Securities and Exchange Board of India (Alternative Dispute Resolution Mechanism) (Amendment) Regulations, 2023. Pursuant to said Regulation it has amended the following regulations for insertion of resolution of disputes through Alternate Dispute Resolution (ADR) mechanism such as …

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