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Supreme Court settles debate on moratorium under insolvency code for cheque dishonor cases

Supreme Court settles debate on moratorium under insolvency code for cheque dishonor cases

by Neerav Merchant | Mar 26, 2021 | Authored by Neerav Merchant, Insolvency and Restructuring

Background and Issue Whether the initiation of insolvency proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) imposes a moratorium on proceedings against the corporate debtor, including those initiated under Section 138 of the Negotiable Instruments Act,...
India’s Supreme Court settles dispute on royalty tax withholding in India

India’s Supreme Court settles dispute on royalty tax withholding in India

by Ravi S. Raghavan | Mar 12, 2021 | Authored by Ravi S. Raghavan, Disputes and Arbitration, Tax

With regard to an over two-decade-old software royalty tax dispute, India’s Supreme Court (“SC”) has ruled that software payments made by Indian end-users or distributors and resellers to overseas software suppliers are payments for sales and not for royalties....
Unfair Contracts: A statutory nod to equitable law?

Unfair Contracts: A statutory nod to equitable law?

by Neerav Merchant | Feb 5, 2021 | Authored by Neerav Merchant, Competition, Corporate/M&A, Disputes and Arbitration

Recently, in Ireo Grace Realtech Private Limited v. Abhishek Khanna and Ors. (C.A. 5785 of 2019), India’s Supreme Court (the “SC”) examined the binding value of oppressive and one-sided contracts, and the recourse for affected parties under Indian consumer protection...

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