Singapore Archives

Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u/s 147 Income Tax Act? Delhi High Court rules

A clarificatory press release dated 1-03-2013 issued by the Finance Ministry pursuant to the 2013 amendment makes it clear that a Tax Residency Certificate is to be accepted and tax authorities cannot go behind it. Further, based on repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts, the revenue cannot go behind TRC.

Case Briefs Foreign Courts

High Court of the Republic of Singapore | Amount paid as personal commission liable to be returned if transaction is called off because of fraud

High Court of the Republic of Singapore | The bench comprising of Belinda Ang Saw Ean*, Woo Bih Li and

Case Briefs Foreign Courts

Court of Appeal of the Republic of Singapore | Jurisdiction of Arbitral Tribunal is only revived to the extent of the remission ordered

“Apart from the remission ordered, there is no basis on which a party in CKH’s position or the Tribunal itself can seek to re-open or expand the subject matter of the award or arbitration.”

Case Briefs High Courts

Repeated blocking of channels proving to be insufficient; Delhi High Court directs Telegram to disclose details of infringing defaulters

Infringers cannot be permitted to seek shelter under Telegram’s policies merely on the ground that its physical server is in Singapore. If the protection of copyright is not evolved as per the changing times, it would have a chilling effect on the progressive initiatives taken by educators in sharing their materials and ensuring accessibility.

Case Briefs High Courts

Kar HC deals whether an international commercial arbitral award rendered outside India between the parties who have no connection to India can be enforced in India

Karnataka High Court: A Division bench of Ritu Raj Awasthi, CJ., and Suraj Govindaraj, J. issued notice to the respondent and listed

Case Briefs Foreign Courts

In joint custody of child, can mother unilaterally decide on child’s citizenship? Singapore Family Court decides

District Court Appeal (Family Division): Debbie Ong, J., while granting joint custody of a child to mother and father held that the