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Advocate Anand Mishra

Latest Articles


Advertisement, Marketing & Promotion Expense- Controversy

Income Tax : Due to the lack of statutory law and legislative framework governing transfer pricing, the taxability of AMP expenses has become a...

July 27, 2020 5088 Views 0 comment Print

Have you met the Legal Dracula?

Corporate Law : The world came to the standstill with series of lockdown for a simple cause to save the mankind from Covid-19.  Everything was cu...

July 25, 2020 1395 Views 1 comment Print

Compulsory Licensing – Diluting the Rights of a Patentee

Corporate Law : Grant of a patent implies a statutorily granted monopoly on the use of invention. Setting aside the concern that this invention sh...

July 15, 2020 4146 Views 0 comment Print

Dispute of A Family Trademark Not A Trademark Dispute But A Family Dispute

Corporate Law : INTRODUCTION  A trademark, one of the most important Intellectual property incorporates any word, name, image, or any mix, used ,...

July 10, 2020 6381 Views 0 comment Print

Decriminalisation of Cheque Bouncing

Corporate Law : The statement released by Ministry of Finance on 8th June, 2020 has proposed to decriminalize a number of economic offences and on...

July 8, 2020 2091 Views 0 comment Print


Latest News


What is your GST Strategy post Covid-19?- Join our Webinar

Goods and Services Tax : TaxGuru and AMLEGALS brings together TAXEBINAR TAXEBINAR | Pandemic Pro Webinar | GST Unveiled | 14th May, 2020 | Thursday | 4.00 ...

May 11, 2020 10470 Views 0 comment Print

A Webinar on Pandemic Legal Intelligence & Business Risk Assessment

Corporate Law : PANDEMIC LEGAL INTELLIGENCE & BUSINESS RISK ASSESSMENT Join us for a Webinar on 16th April, 2020 (Thursday) 4.00 P.M. to 5.30 ...

April 13, 2020 6198 Views 0 comment Print

Masterclass GST Series – “Are You Ready For GST”

Goods and Services Tax : GST Strategies For Intelligent Companies & Professionals. An Advance & Exhaustive GST Corporate Seminar on 24th November 2016 (Thu...

November 12, 2016 9118 Views 0 comment Print

Corporate Legal Conference on “Are you ready for GST”

Goods and Services Tax : The focus will be on analysis, simplification & interaction on draft GST. The approach will be simplicity with examples for best u...

August 12, 2016 5053 Views 0 comment Print

GST – Negligible Exemptions Are On Card

Goods and Services Tax : Goods & Service Tax in India will result eradication of various exemptions .This is also clear from the statement of Shri Najib S...

December 21, 2015 1649 Views 0 comment Print


Latest Notifications


Rule 5A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

Service Tax : It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, ...

December 5, 2014 9572 Views 0 comment Print


Latest Posts in Advocate Anand Mishra

SEZ Unit Entitled To Claim Refund of Unutilized ITC

April 17, 2023 12426 Views 0 comment Print

SE Forge Limited Vs Union of India (Gujarat High Court) The Gujarat High Court in M/S SE Forge Limited Vs. Union of India [Special Application No.16056 of 2022 decided on 03.02.2023] held that a SEZ Unit, is entitled to claim the refund of IGST credit lying unutilized in the Electronic Credit Ledger. FACTS M/S SE […]

Seizure Memo of DRI devoid of reasons liable to be Quashed & Set Aside

February 23, 2023 2247 Views 0 comment Print

HC held that reasons should be stated in seizure memo, order of provisional release and order of extension of time period under Customs Act.

Advertisement, Marketing & Promotion Expense- Controversy

July 27, 2020 5088 Views 0 comment Print

Due to the lack of statutory law and legislative framework governing transfer pricing, the taxability of AMP expenses has become a biggest controversy and dilemma, and it also offers no guidance in situations where an express agreement does not exist. 

Have you met the Legal Dracula?

July 25, 2020 1395 Views 1 comment Print

The world came to the standstill with series of lockdown for a simple cause to save the mankind from Covid-19.  Everything was curbed. Businesses got stalled. Finance cycle could not be completed as the wrath came at the fag end of the financial year 2019-2020.  Panic pushed Companies to run the show with limited resources. […]

Compulsory Licensing – Diluting the Rights of a Patentee

July 15, 2020 4146 Views 0 comment Print

Grant of a patent implies a statutorily granted monopoly on the use of invention. Setting aside the concern that this invention should not be exploited at the cost of public interest. Once a patent is granted, the patentee is vested with the exclusive rights over his inventions for the period of 20 years.

Dispute of A Family Trademark Not A Trademark Dispute But A Family Dispute

July 10, 2020 6381 Views 0 comment Print

INTRODUCTION  A trademark, one of the most important Intellectual property incorporates any word, name, image, or any mix, used , or expected to be used, in business to recognize the products of one producer or dealer from merchandise fabricated or sold by others and to show the wellspring of the products. It is an imprint […]

Decriminalisation of Cheque Bouncing

July 8, 2020 2091 Views 0 comment Print

The statement released by Ministry of Finance on 8th June, 2020 has proposed to decriminalize a number of economic offences and one of such offences is the offence under Sec 138 of Negotiable Instruments Act, 1881 for dishonor of cheque. The Ministry has invited comments of stakeholders latest by June 23, 2020 on the decriminalization […]

Law to protect Internet Companies – Section 230 under Review- Does India needs such a Law?

July 7, 2020 1452 Views 0 comment Print

Law to protect Internet Companies – Section 230 under Review Does India needs such a Law? INTRODUCTION  In the age of Internet wherein entire domain has been transformed into one digital platform. In such era it becomes very crucial to have legal statutes to regulate the companies which are wholly operational on digital platforms. Every […]

Decriminalisation of Compoundable Company Law offences

July 7, 2020 1794 Views 1 comment Print

COVID-19 Pandemic has played a significant role in changing of the companies’ working patterns. The companies are facing plenty of difficulties to fulfill their regulatory, procedural, and technical requirements governed by the Companies Act, 2013 (the Act). The Government of India is initiating various relief packages, to provide aid to the companies to ease their […]

Alternatives to I&B Code: A Restructuring route through Section 230 of Companies Act, 2013

July 5, 2020 5622 Views 0 comment Print

In a press conference conducted on May 17, 2020 by Finance Minister Nirmala Sitharaman, it was stated that the COVID-19 related debts shall not form part of the default under the Insolvency and Bankruptcy Code, 2016 (I&B Code). Further, by proposing Section 10A, it was stated that there shall be no fresh initiation of new […]