Articles and Updates

• Jatin Arora - 25-11-2021

We all have enjoyed playing with different ‘Toys' during our childhood and they are popular with children even today. With time, toys have evolved a lot and now a days the manufacturers add newer features to make toys attractive for children. When anyone buy toys, typically the toys are perceived by the buyers under two categories – ‘electronic' or ‘non-electronic'. But how does one determine whether a particular toy is an electronic toy or a non-electronic toy. In general understanding, a toy which is primarily operated by use of manual force or are required to be manually pushed is considered as a ‘non-electronic toy'. And the toys operated by use of electricity or power generated from the batteries, whether chargeable or replaceable are considered as an ‘electronic toy'.

• Jatin Arora and Sanjeev Sambasivan - 25-11-2021

The payment of the compulsory pre-deposit of 10% of the disputed amount of tax while filing an appeal under the tax regime has always been a much-debated issue. The manner in which the pre-deposit is to be paid has been adjudicated upon differently by various courts and adjudicating forums. While some decisions support the view that the payment of the pre-deposit could be paid by way of debiting the tax payer's Electronic Credit Ledger (ECRL), some decisions lay down that such pre-deposit cannot be made by way of debiting the assess' ECRL.

• Vasanth Rajasekaran , Saurabh Babulkar and Harshvardhan Korada - 18-11-2021

The Hon'ble Supreme Court in a recent decision of in Sughar Singh v. Hari Singh (Dead) Through LRs. & Ors.1 reiterated that specific performance under the Specific Relief Act, 1963 ("Specific Relief Act") is no longer a discretionary relief. The Apex Court observed that where the agreement's execution, part payment of consideration, and plaintiff's willingness are proven in cases dating prior to the 2018 amendment of the Specific Relief Act, the court should exercise its discretion in favour of the plaintiff to enforce specific performance of the agreement. In this article, we navigate through the facts and findings of the aforementioned case.

• Vasanth Rajasekaran , Saurabh Babulkar and Harshvardhan Korada - 12-11-2021

In a recent decision in A2Z Infraservices Ltd. v. North Delhi Municipal Corporation1, the High Court of Delhi ("High Court") has held that the World Bank is not a Government Agency. In this article, we navigate through the facts and findings of the aforementioned case.

• Vasanth Rajasekaran , Saurabh Babulkar and Harshvardhan Korada - 10-11-2021

In a recent decision in V Nagarajan v. SKS Ispat and Power Ltd. and Ors.1, the Hon'ble Supreme Court held that the period of limitation for filing an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 (IBC) shall start running immediately after the pronouncement of an order and is not dependent on the date on which the order copy is uploaded. In this article, we navigate through the facts and findings of the Hon'ble Supreme Court in the aforesaid judgment.