Aurobindo Pharma Ltd: Tribunal’s Comprehensive Review of Transfer Pricing Adjustments and Weighted Deduction Claims

Aurobindo Pharma Ltd., a notable entity in the manufacture and sale of bulk drugs and Active Pharmaceutical Ingredients (APIs), filed its income return for the 2017-18 assessment year on November 28, 2017. Subsequently, the Transfer Pricing Officer (TPO) recommended upward adjustments concerning international transactions of corporate guarantee fees and interest on receivables, which the appellant … Continue reading Aurobindo Pharma Ltd: Tribunal’s Comprehensive Review of Transfer Pricing Adjustments and Weighted Deduction Claims

The Essential Guide to Becoming a Licensed Customs Broker

In the intricate web of international trade, customs brokers are the linchpins ensuring smooth transactions between traders and customs authorities. They meticulously handle documentation, compliance with customs laws, and the collection of duties and taxes, streamlining the clearance process. Beyond their traditional responsibilities, customs brokers are now expanding into consultancy roles, providing various supply chain … Continue reading The Essential Guide to Becoming a Licensed Customs Broker

Intellectual Property Rights in Cyberspace

Abstract In the rapidly evolving digital landscape, the protection of intellectual property rights (IPR) in cyberspace has become increasingly complex and challenging. This paper delves into the multifaceted legal, economic, and social implications of IPR in the digital age, with a focus on copyright, trademark, and patent laws. It critically examines the inadequacies of the … Continue reading Intellectual Property Rights in Cyberspace

Analysis Of The three new criminal laws

The landscape of Indian criminal law is set for a transformative shift with the introduction of three groundbreaking legislations: the Bharatiya Nyaya Sanhita (BNS), the Bharatiya Nagarik Suraksha Sanhita (BNSS), and the Bharatiya Saksha Adhiniyam (BSA). These statutes, aimed at replacing the archaic Indian Penal Code (IPC), the Criminal Procedure Code (CrPC), and the Indian … Continue reading Analysis Of The three new criminal laws