The Income Tax Act, 1961, governs the framework for taxation in India, including the provisions related to payment, assessment, and refund of taxes. Taxpayers often find themselves in a position where they have paid more tax than their actual liability. In such cases, the Act provides for a statutory mechanism for claiming a refund of
... Continue Reading.SpicyIP Weekly Review (May 5 – May 11)
The Great Indian Cricket Festival (aka IPL) is in the IP news with the BCCI facing a trademark dispute over naming its AI dog. The BCCI has also demanded an IPL-centric podcast to remove certain images and logos used in their video content. Add to that – posts on a missed opportunity to clarify Section
... Continue Reading.Cyril Amarchand Mangaldas advised Kokuyo Co. Ltd. on 100% acquisition of HNI Office India Limited
Cyril Amarchand Mangaldas advised Kokuyo Co. Ltd. on 100% acquisition of HNI Office India Limited Cyril Amarchand Mangaldas (CAM) advised Kokuyo Co. Ltd. (Japan), a leading office furniture and stationery manufacturer, on its acquisition of 100% equity interest in HNI Office India Limited, the Indian step-down subsidiary of HNI Corporation (US). The firm provided Indian
... Continue Reading.“Operation Sindoor” and the Misguided Idea of “Moment Trademarking”
In these tough times of conflict, we saw numerous applications seeking a trademark over the codename of India’s military response against the Pahalgam attack- “Operation Sindoor”. To comment on the surge in these applications, we invited Mr. Sunil Jose to share his views on whether the Trademarks Act allows such applications or not. Mr Jose
... Continue Reading.SEBI’s FPI Disclosure Shift Overhaul: Viability of the Trade-Off
[Deergha Meena is a fourth-year student at NALSAR University of Law, Hyderabad] In 2024, SEBI mandated FPIs that managed equity assets in India exceeding ₹25,000 crore to provide granular-level disclosures on their beneficial owners. In a recent circular, SEBI increased this threshold to ₹50,000 crore, reducing the number of FPIs required to disclose beneficial ownership details. The change,
... Continue Reading.NLU Prayagraj organises National Seminar on Constitutional Governance
May 10, 2025 | Prayagraj — Dr. Rajendra Prasad National Law University (RPNLU), Prayagraj, hosted a National Seminar on “Constitutional Governance: Contemporary Challenges” on May 10, 2025. The seminar witnessed critical engagement from distinguished academicians who addressed pressing issues confronting India’s constitutional framework, including judicial corruption, accountability deficits, the collegium system, and the delicate balance
... Continue Reading.From Her Hands, We Bloom: Honouring Mothers Everywhere
Every civilisation owes its soul to mothers. From the first lullaby to the last prayer whispered for a child’s future, the story of humankind is embedded in the gentle strength of those who mother. As we pause to celebrate Mother’s Day 2025, it is not merely an occasion for flowers and greetings. It is a
... Continue Reading.Operation Sindoor and the Law of Armed Conflict: Proportionality, Necessity, and Civilian Safety
In response to the rising threat of cross-border terrorism and the recent Pahalgam attack, Operation Sindoor was launched by India as a military retaliation against terrorist infrastructure allegedly based in Pakistan-occupied territories. While the operation has garnered wide public support domestically, it also raises crucial questions in international law, particularly regarding the principles of necessity,
... Continue Reading.SUPREME COURT RULES ON INSURER’S LIABILITY IN TRACTOR-TRAILER ACCIDENT CLAIM
SUPREME COURT RULES ON INSURER’S LIABILITY IN TRACTOR-TRAILER ACCIDENT CLAIM The Judgment in the Case of The Royal Sundaram Alliance Insurance Company Limited v. Smt. Honnamma & Ors. (CIVIL APPEAL NO. OF 2025 [@ SPECIAL LEAVE PETITION (CIVIL) NO.2135 OF 2023] was delivered by a Division Bench of the Supreme Court of India, comprising Hon’ble
... Continue Reading.TRANSFORMER REPLACEMENTS ARE O&M, NOT CAPITAL WORKS: SUPREME COURT CLARIFIES CERC TARIFF REGULATIONS
TRANSFORMER REPLACEMENTS ARE O&M, NOT CAPITAL WORKS: SUPREME COURT CLARIFIES CERC TARIFF REGULATIONS BACKGROUND OF THE CASE The Case of Powergrid Corporation of India Limited v. Central Electricity Regulatory Commission &Ors. (Civil Appeal no. 5857-5858 of 2011) arose from a dispute over the capitalization of costs incurred by Powergrid Corporation of India Limited (Powergrid), a public sector
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