News & Insights

  • Exemptions Under Andhra Pradesh Shops and Establishment Act, 1988

    The Government of Andhra Pradesh has recently on 25th March 2025 (available here) (“Notification”) exempted IT companies from complying with certain provisions of the Andhra Pradesh Shops and Establishment Act, 1988 (“Shops and Establishment Act”) for a period of 5 years. The exemptions are applicable to IT companies engaged in the business process outsourcing services […]

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  • Romit Dey on the Gensol-BluSmart controversy:

    Romit Dey joined Shriram Subramanian of InGovern on RizingTV’s Private Eye to discuss the ongoing Gensol–BluSmart controversy. The discussion dives into critical questions: Is this a case of poor corporate governance, or does it point to something more deliberate? Are retail investors being left to shoulder the consequences of mismanagement? And are current penalties truly […]

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  • AP & Partners Welcomes Mriganki Nagpal and Gaganjyot Singh as Counsel

    From all of us at AP & Partners, we would like to officially extend our congratulations to Mriganki Nagpal and Gaganjyot Singh, both newly inducted as Counsel. Mriganki Nagpal Promoted to Counsel Mriganki acts on a broad range of technology, corporate, M&A and investment transactions. She regularly advises domestic and international technology companies on regulatory […]

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  • Supreme Court Affirmations on the ‘Clean Slate’ Principle in IBC

    Even after five years of pronouncement of Essar Steel (Committee of Creditors of Essar Steel India Ltd. V Satish Kumar Gupta & Ors (2020) 8 SCC 531), the dreaded hydra head which was slayed by the Supreme Court by setting out the ‘clean slate’ principle, seems to pop its head from time to time. In […]

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  • Delhi High Court Clarifies: MNCs Do Not Create a PE in India by Secondment

    Overview The Delhi High Court in Pr. Commissioner of Income Tax – International Taxation -3 v. Samsung Electronics Co. Ltd.[1], has held that the secondment of employees from a foreign parent company to its Indian subsidiary does not by itself create a permanent establishment (“PE”) under the India South Korea Avoidance of Double Taxation Agreement […]

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  • Automotives: Delhi and Maharashtra Propose New EV Policies

    Proposed Tax Measures in Maharashtra (2025-26 Budget) Maharashtra is set to introduce a new Electric Vehicle (EV) policy, replacing the existing one by March 30, to address emerging challenges and promote EV adoption. In summary, Maharashtra continues to support the growth of the EV sector through policy adjustments and infrastructure investments, ensuring it remains a […]

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