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Nishith Desai Associates

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Indexed articles, last 90 days
7
Latest publication
Sep 25, 2026
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Jul 21, 2026

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  1. Article · Sep 25, 2026 · Nishith Desai Associates

    Nishith Desai (opens the original)

    Excerpt · Positive tone · English

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    Nishith Desai is the Founder of the research & strategy driven international law firm, Nishith Desai Associates ranked amongst the Asia-Pacific’s Most Innovative Law Firms by Financial Times. Nishith’s interest span a wide spectrum of law, society and ethics. He is a renowned International lawyer, author, lecturer, researcher and a thought leader. Nishith himself is regarded as the ‘Father of International Tax’ in India and is a ‘true pioneer’ in the field of International Tax Law. He was also a

  2. Article · Sep 18, 2026 · by: International Tax Team Nishith Desai Associates, Nishith Desai Associates

    Dispute Resolution Hotline (opens the original)

    Excerpt · English

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    Two recent decisions of the Bombay High Court confirm that Section 9 of the Arbitration and Conciliation Act, 1996 (“A&C Act”) remains a robust remedy for parties to foreign-seated arbitrations. The first is Malaney Trading & Services LLP v. Uzer Makina VE Kalip Sanayi A.S., 2026 SCC OnLine Bom 5045. The second is Norvic Shipping Asia Pte Ltd. v. Zigma International, Bombay High Court Order dated 2 July 2026 in Comm. Arb. Pet. (L) No. 15734 of 2026. In both cases, the Court exercised jurisdictio

  3. Article · Sep 2, 2026 · by: International Tax Team Nishith Desai Associates, Nishith Desai Associates

    DGFT Operationalises India’s Inventory-Based Cross-Border E-Commerce Framework (opens the original)

    Excerpt · Neutral tone · English

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    The Department for Promotion of Industry and Internal Trade (“DPIIT”) carved out an exception by allowing foreign investment in export-oriented inventory-based e-commerce entities under the foreign direct investment (“FDI”) framework by issuing a Press Note 3 (2026 Series) on July 23, 2026.1. The Directorate General of Foreign Trade (“DGFT”) has issued a notification to mechanise the policy shift through Notification bearing No. 27/2026-272 and Public Notice No. 25/2026-273, both dated August 5,

  4. Article · Sep 2, 2026 · by: International Tax Team Nishith Desai Associates, Nishith Desai Associates

    Section 47(iv) Relief Upheld for Intra-Group Share Sale Ahead of Fast-Track Merger (opens the original)

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    In a welcome affirmation of managerial autonomy and statutory certainty, the Chennai Bench of the Income Tax Appellate Tribunal (“Tribunal”) has, in M/s. Valeo Bayen v. DCIT1, upheld the tax-neutral status of an intra-group share sale under Section 47(iv) of the Income-tax Act, 1961 (“ITA”), notwithstanding that the sale was immediately followed by a fast-track merger of the entities concerned. The Revenue’s case was, in substance, that the same reorganization could have been achieved by a direc

  5. Article · Aug 3, 2026 · by: International Tax Team Nishith Desai Associates, Nishith Desai Associates

    From Code to Compliance: Decoding India’s Medical Device Software Guidance (opens the original)

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    On July 21, 2026, the Central Drugs Standard Control Organisation (“CDSCO”), Medical Devices Division, issued a circular releasing the final Guidance Document on Medical Device Software under the Medical Devices Rules, 2017 (“Guidance”), bearing Doc No. CDSCO/MD/GD/MDSW/01/2026.1 It follows the draft guidance issued by the CDSCO on medical device software. All State and Union Territory Licensing Authorities and stakeholders have been advised to refer to the Guidance while submitting applications

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