Month: January 2015

  • Analysis of the Xiaomi Injunction Case

    By Ahona Chakrabarty, KIIT School Of Law, Bhubaneswar. This case relates to an application filed by a company called Ericsson against a Chinese company called Xiaomi. The case is being heard in the Hon’ble High Court at Delhi and recently the Court has passed an injunction order on the defendants, which by another order has…

  • MAT and the Finance Act: Is it justifiable to impose MAT on SEZs?

    By Sudipta Bhowmick, KIIT School Of Law, Bhubaneswar. Introduction: How MAT was stretched out? The Concept of Minimum Alternate Tax (MAT) was introduced for the first time in the annual year 1988-89 under Section 115J of Income Tax Act,1961 to tax big corporate groups which had become Zero Tax companies. This section provided for levy…

  • Constitutional Amendment Bill, 2014: GST

    By Poonam Bera, Army Institute of Law, Mohali. After a prolonged delay, Goods and Service Tax (122nd Constitutional Amendment) Bill, 2014 has introduced in lower house of parliament on 19th December, 2014. It is regarded as one of the biggest tax reforms since 1947 and is targeted to be implemented by April 2016[i]. GST regime…