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Member Articles


The Misuse of Section 17B of The Industrial Disputes Act, 1947

Authors: Meena Venugopal (Partner) and Manohar K M Published in LiveLaw The Industrial Disputes Act, 1947 [“ID Act”] and its many amendments, have always striven to secure social justice to workmen and to ensure th ...

Can an Employer Monitor Employees at Work?

Can an employer lawfully monitor their employee, without their knowledge, if they suspect wrongdoing? Can employers monitor employees?It’s worth mentioning at the outset that data protection law does not prevent emplo ...

Section 194T – TDS on Partners Pay

Introduction 1. The Finance Act, 2024, introduced a new provision, Section 194T, into the Income-tax Act, 1961 (“the Act”), mandating Tax Deduction at Source (“TDS”) on payments made by firms to their partners. ...

Proposed Amendments to the Australian Consumer Law to Address Unfair Trading Practices

The Australian government proposes to make changes to the Australian Consumer Law (‘ACL’) to seek to further protect consumers from unfair trading practices. In November 2024 the government released the Unfair Tradi ...

The Long Road to a Short Response: Australia Endorses Status Quo in Crypto-Tax Review

On 21 March 2025, after years of industry anticipation, the Australian Government finally issued its response to the Board of Taxation’s comprehensive review of the taxation of crypto-assets. The Board, which undertoo ...

Tax Incentive for Scientific Research and Innovation – IFICI

i. INTRODUCTION Since around 2010, the Portuguese government implemented a tax regime with the purpose of attracting non-residents to transfer their residence to Portugal – the Non-Habitual Resident status. This regim ...

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