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Member Articles


A Landmark Verdict by Supreme Court of India on Re-Assessment Notices Issued Under Erstwhile Provisions of Indian Income-Tax Act to Be Considered as Issued Under New Provisions

Prior to Finance Act, 2021, Section 148 of the Indian Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dealt with issue of notice where income has escaped assessment within the timelines defined under Sect ...

The UK Expansion Worker Visa

As of 11 April 2022, the Global Business Mobility (GBM) routes have now replaced the Intra-Company Transfer (ICT) routes. Under the GBM routes, there are five main categories:  Senior or Specialist Worker route, rep ...

CBDT Notifies New Forms for Applying for Advance Ruling

Indian Central Board of Direct Taxes (‘CBDT’), vide notification 49/2022, notified new forms for applying for advance ruling. The form issued are Form No. 34C, 34D, 34DA, 34E, 34EA. The forms can be signed digitally. ...

ASF Public Consultation no. 6/2022

The Insurance and Pension Funds Supervisory Authority, («ASF») submitted for public consultation a Draft Regulatory Standard on the governance structures of pension funds. The Draft Regulatory Standard has, as its mai ...

Legal Regime of Covered Bonds

Decree-Law No. 31/2022, of 6 May, was published, approving the Legal Regime for Covered Bonds and transposing Directive (EU) 2019/2162 and Directive (EU) 2021/2261. Among the changes introduced by the new regime, we hig ...

March NFT Litigation Roundup: Jay-Z, Bored Ape, Caked Apes and More…

Welcome to our monthly NFT litigation roundup. As the rise of Non-Fungible Tokens (NFTs) continues to soar, so too do the questions, legal issues and disputes around them. When faced with such a high growth phenomenon, ...

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