CAM Comment: This blog aims to highlight the need for litigants seeking timely remedies to avoid protracted and stale litigation. It also focusses on adopting Alternative Dispute Resolution as an effective mechanism, wherever appropriate, for achieving faster and more effective
Cyril Amarchand Mangaldas
Website:
http://www.cyrilshroff.com/
Cyril Amarchand Mangaldas Blogs
Blog Authors
Latest from Cyril Amarchand Mangaldas
Full Bench of Bombay High Court Clarifies Scope of Appellate Review of Temporary Injunction Orders
“This article highlights the Bombay High Court’s reaffirmation of limited appellate review for temporary injunctions. For litigants, this means a clearer understanding of the narrow grounds for appeal, fostering more strategic and efficient approaches to dispute resolution involving interim reliefs.”…
Global Business, Local Tax: The Infosys GST Controversy and its Wider Implications
In an increasingly globalised economy, business activities extend beyond physical borders and traverse geographical boundaries, leading to varied tax implications due to outdated tax legislations that do not fully address these changes. In the service sector, tax obligations can arise…
Demystifying Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023
This article aims to examine the contours of Section 223 of the BNSS, with a special focus on courts’ interpretation of the proviso to Section 223(1) of the BNSS and its practical implications.
Introduction
On December 25, 2023, India enacted…
FCRA Compliance Tightened-Understanding the May 2025 Amendments to FCR Rules
Introduction
The Foreign Contribution (Regulation) Act, 2010 (“FCRA”)[i], regulates the flow and use of foreign funds by individuals, associations, and organisations in India. Over time, the regulatory framework under FCRA has evolved, introducing several compliance obligations for entities…
Global, India implications of US DOJ resuming scaled-back enforcement against foreign bribery
The present US administration signed an Executive Order (“EO 14209”) in February, halting the enforcement of the Foreign Corrupt Practices Act (FCPA), pending new guidance to prosecutors. On June 10, 2025, the US Department of Justice (DOJ) issued new guidelines…
Debunking taxation of cloud services as royalty
Businesses are increasingly integrating cloud computing models into their operations, necessitating unambiguity regarding the position of tax leviable on such transactions under the Income-Tax Act, 1961 (“IT Act”), and tax treaties. Uniformity in the tax treatment of cross-border cloud computing…
Arbitration Agreements v. MSME Act: Can interest rates under MSME Act survive outside of Section 18 proceedings?
Introduction
The Micro, Small and Medium Enterprises Development Act, 2006 (“MSME Act”), aims to promote, develop and enhance the competitiveness of MSMEs. To address the issue of delayed payments, several provisions of the MSME Act provide additional safeguards and benefits…
Delhi ITAT delivers one of the first decisions dealing with Principal Purpose Test
The principal purpose test (“PPT”) has been introduced into the Indian double taxation avoidance agreement (“DTAA”) lexicon through the base erosion and profit shifting (“BEPS”) project of the Organisation for Economic Cooperation and Development (“OECD”) to dissuade sophisticated taxpayers from…
IBC vs. PMLA: Supreme Court Reinforces Jurisdictional Boundaries in Kalyani Transco Case
The Insolvency and Bankruptcy Code, 2016 (“IBC”), was enacted to inter alia provide a consolidated framework to resolve insolvency in a time-bound manner and to maximise the value of assets. This objective is further aided by a moratorium under Section…