Key legal issues for tech start-ups in India

May 11, 2021

On National Technology Day, Amrit Mehta, Corporate Partner at Majmudar & Partners, addresses certain key legal issues for tech start-ups in India.

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Are home buyers financial creditors under the IBC?

Download .pdf Recently, in the case of Vishal Chelani & Ors. v. Debashis Nanda (Civil Appeal No. 3806 of 2023), India’s Supreme Court (SC) ruled on the interface of the Insolvency and Bankruptcy Code, 2016 (IBC) with the Real Estate (Regulation and Development)...

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Angel tax valuation rules notified

By its notification dated September 25, 2023, the Central Board of Direct Taxes (CBDT) has amended Rule 11UA of the Income-tax Rules, 1962 which provides the manner of computing the fair market value of unlisted equity shares and compulsorily convertible preference shares under Section 56(2)(viib) of the Income-tax Act, 1961.

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AI in Indian courts – a slow start

Download .pdf Generative Artificial Intelligence (“AI”) technologies, such as ChatGPT, are often celebrated as transformative forces across various sectors, and are often even perceived to challenge the necessity of human involvement in such sectors.  Nevertheless,...

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How a clerical error led to substantial tax litigation

In a recent ruling, the Gujarat High Court dismissed the Indian tax department’s appeal allowing the taxpayer to rely on a beneficial double taxation avoidance agreement provision previously denied due to a mere clerical error in Forms 15CA and 15CB.

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