News & Insights

  • 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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  • Uniform Code for Marketing Practices in Medical Devices, 2024

    On 6 September 2024, the Department of Pharmaceuticals under the Ministry of Chemicals and Fertilizers (“DoP”) introduced the Uniform Code for Marketing Practices in Medical Devices, 2024 (“UCMPMD”). This code aims to establish a set of guidelines to reduce unethical practices and promote transparency, integrity, and accountability in the marketing of medical devices throughout India. […]

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  • Union Budget 2025 Highlights: Policy Continuity and Regulatory Reforms

    Finance Minister Nirmala Sitharaman, on 1 February presented the Union Budget for the 2025-2026 financial year (“Union Budget”). We have set out below the key proposals that would be relevant for investors and businesses. At this stage, the budget presents high level proposals and details are expected in the future. 1. Infrastructure In line with […]

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