Month: February 2025

Child witness testimony plays a crucial role in criminal trials, especially in cases where the child is the sole or key eyewitness to the crime. However, courts must ensure that such testimony is reliable and free from external influence or tutoring. In India, the competency of a child witness is evaluated under Section 118 of

CESTAT Rules Mere Wrong Availment Of Exemption Notification Does Not Indicate Intent To Evade Excise Duty The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has clarified that merely availing an exemption notification incorrectly does not automatically imply an intention to evade central excise duty. A bench comprising Dilip Gupta

Delhi High Court: AO Must Form Prima Facie Opinion Before Rejecting Application For Nil TDS Under Section 197 The Delhi High Court has ruled that an assessing officer must form a prima facie opinion on an assessee’s taxability in India before rejecting an application under Section 197 of the Income Tax Act, 1961, for nil

Australia’s eSafety Commissioner Fines Telegram For Late Response To Child Abuse, Terror Queries If the online messaging platform ignores the notice, the agency will seek a civil penalty in court Australia’s eSafety Commissioner has fined Telegram A$1 million ($640,000) for the delay in responding to queries on the steps it took to prevent the spread

Cyril Amarchand Mangaldas Acted As Investor Counsel To IFC And NabFID Cyril Amarchand Mangaldas (CAM) acted as the investor counsel to International Finance Corporation (“IFC”) and National Bank for Financing Infrastructure and Development (“NabFID”) in relation to subscription to listed, rated, secured, redeemable, non-convertible debt securities aggregating up to an amount of INR 1375,00,00,000/- (Indian

US House Judiciary’s Jim Jordan Asks EU Antitrust Chief Teresa Ribera To Clarify Rules For Big Tech The chairperson criticized the heavy fines for violations, expressing concerns about benefits to China The US House Committee on the Judiciary, chaired by Jim Jordan, has asked the European Union (EU) antitrust chief Teresa Ribera to clarify how

Cyril Amarchand Mangaldas Advised Vertex Ventures For Its Investment In Spyne Cyril Amarchand Mangaldas (CAM) advised Vertex Ventures, being the lead investor in a Series A funding round of Spyne, an AI powered visual merchandising platform. Spyne raised USD 16 million in the round which involved investment by Vertex Ventures and some existing shareholders of

RDS Partnership Expands With Five New Partners Malaysia’s RDS Partnership has strengthened its legal team with the addition of five distinguished partners-Michael Soo, Wai Ming Yap, David Lee Lai Huat, Rajeswari Karupiah, and Chee Khoon Tan. Their expertise spans Intellectual Property, corporate finance, fintech, employment law, and dispute resolution, further enhancing the firm’s capabilities. Michael

The Indian Patent Office has revoked the Patent No. 281489 (Application No. 201641013830) subsequent to a post-grant opposition by Symed Labs. The patent was revoked for lacking obviousness/inventive step, not being a patentable invention under section 3(d) and failure to disclose requisite information under section 8 of the Patents Act. The patent was granted on 20

GDPR And The UAE’s Flourishing Data Protection Landscape. A Comparative Analysis Of The Era Of Data Monetization The UAE’s commitment to data protection in the era of data monetization is evident in its evolving legal framework, which strikes a balance between fostering innovation and safeguarding privacy rights The digital revolution has steered in an era