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Determining Profits from Inter-Unit Power Transfer: An Income-Tax Perspective

Determining Profits from Inter-Unit Power Transfer: An Income-Tax Perspective

by Neha Sharma | Jun 29, 2021 | Practitioner

Abstract Every large-scale industrial unit requires uninterrupted supply of power so as to carry on its business activities. Historically, electricity has been generated and supplied by the State. A prudent business man would not stake an essential ingredient of his...
Micro, Small and Medium Enterprises in India: Growth, Contribution and Challenges

Micro, Small and Medium Enterprises in India: Growth, Contribution and Challenges

by Ankit Rajgarhia, Rhythm Katyal & Muskaan Singh | Jun 26, 2021 | Practitioner

Abstract The Micro, Small and Medium Enterprises in India are an important driving factor for the flourishing Indian economy. These MSMEs not only provide the country with employment opportunities but also helps in the process of Industrialization in rural areas along...
The Mines and Minerals (Development and Regulation) Amendment Act, 2021: Uncovering the Changing Landscape of the Mining Regime in India

The Mines and Minerals (Development and Regulation) Amendment Act, 2021: Uncovering the Changing Landscape of the Mining Regime in India

by Abir Lal Dey & Sakshi Mishra | Jun 24, 2021 | Practitioner

Abstract One of the core sectors aiding the growth of the Indian economy is the mines and mineral industry. This sector has played a crucial role in the development of other sectors in the country. While the world is still faced with the challenges posed by the...
The Road not Taken: Exploring the Impact of COVID-19 on Concession Agreements in the Road Sector

The Road not Taken: Exploring the Impact of COVID-19 on Concession Agreements in the Road Sector

by Asima Ghosh & Hamna Viriyam | Jun 22, 2021 | Practitioner

Abstract The impact on the Government’s budget following the pandemic was par for the course, and the shift to PPP models such as BOT (Toll) and TOT as opposed to HAM, EPC and BOT Annuity models, was a necessity rather than a choice. Although these models place a...
Force Majeure & Hardship Clauses in Energy Contracts in Light of the Pandemic

Force Majeure & Hardship Clauses in Energy Contracts in Light of the Pandemic

by Meenakshi KK. | Jun 18, 2021 | Practitioner

Abstract Over the last one year the world has been facing and fighting the COVID – 19 Pandemic. As a result of the contagious nature of the disease, countries have resorted to imposing lockdowns with strict measures which in turn has negatively affected the...
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