MAHESHWARI & CO.

19. 06
2023
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Taxability of Online Rummy under GST

The conclusions drawn regarding the CGST Act, the construction of terms, and the taxability of online/electronic/digital Rummy game and other similar games on Gameskraft Technologies’ platform are as follows: According to the decision in the case of All India Gaming Federation v. State of Karnataka (2022 SCC OnLine Kar 435), there is a clear distinction […]
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09. 06
2023
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Corporate Taxation in UAE

According to the UAE Federal Decree-Law No. 47 of 2022 on taxation of corporations and businesses (the “Corporate Tax Law”), businesses will become subject to UAE Corporate Tax from the beginning of their first financial year that starts on or after 1 June 2023. UAE was always considered as a tax-free zone. However, following the […]
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18. 05
2023
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Lapses in POSH Act Enforcement

Supreme Court has expressed concern over the “serious lapses” in the implementation of the Sexual Harassment of Women at Work Place (Prevention, Prohibition, and Redressal) Act, 2013, commonly known as the POSH Act. The Court specifically noted a report in a national daily that revealed 16 out of the 30 national sports federations in the […]
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02. 05
2023
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Green Hydrogen: The Future Fuel

Introduction The Government of India has launched the ‘National Hydrogen Mission’ in 2021 to promote the production and use of green hydrogen in the country. The mission aims to establish India as a leading producer and exporter of green hydrogen by 2030. The mission has also set up a target of producing 5 Million Metric […]
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25. 04
2023
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Intermediary Guidelines vs. Online Gaming

The Intermediary Guidelines and Digital Media Ethics Code Rules of 2021, published by the Indian government, have significant implications for the online gaming and gambling industry. These new rules, which aim to regulate online content in India, include provisions that impact the online gaming and gambling sector, particularly with regards to user-generated content and advertisements. […]
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18. 04
2023
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Deduction Under Section 371 of the Income Tax Act

In today’s global economy, businesses often engage in cross-border transactions, which means that they may earn income in foreign jurisdictions. When a business earns income in a foreign jurisdiction, it may also be subject to taxes in that jurisdiction. This raises the question of whether the taxes paid on business receipts in foreign jurisdictions are […]
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10. 04
2023
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A Woman’s Liability for Rape

INTRODUCTION Recently, the Hon’ble Allahabad High Court passed a controversial verdict on an issue related to the offence of rape. In an application preferred under Section 482 of Code of Criminal Procedure, 1973 (‘CrPC’) against the order dated 03-12-2018, whereby the applicant had been summoned to face trial for offences under Section 376-D, 212 of […]
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05. 04
2023
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TRIPS and Novartis in India

Abstract India was referred to as the “Pharmacy of the Developing World” during the final quarter of the 20th century because it provided cheap, life-saving medications to the world’s most underprivileged populations. However, India was subject to the Agreement on Trade Related Aspects of Intellectual Property (“TRIPS”) when it joined the World Trade Organization in […]
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