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INTRODUCTION What is Job Work? Job work has been defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) as “any treatment or process undertaken by a person on goods belonging to another registered taxable person”. Rule 2(n) of the CENVAT Credit Rules, 2004 further defines job work as working...

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It is pertinent to note and take into consideration the practical aspects before outsourcing IT Services and stepping into an IT Contract. Primarily, an IT Contract should unambiguously reflect the very intention of the transaction. However, certain practices should also be followed, so as to maintain the quality and efficiency of the contract. Part III...

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An Information Technology (IT) Contract is an Agreement under which one of the parties, acting as the Service Provider, provides an element of, or services relating to, the IT systems, to the other party, i.e., the Purchaser of such services. Therefore, there are certain essential Clauses that must be incorporated in IT Contracts so as...

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In this two-Part Series, we shall take a comprehensive look at all one must know about Share Purchase Agreements, from features, grey areas and safeguards required to the clauses one must negotiate and the issues borne out of such agreements. Part I throws light on the concept of Share Purchase Agreement, its features, its important...

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INTRODUCTION   A careful deliberation of the clauses included in Employment Contracts, just like in any other kind of contracts, is extremely important to protect the interests of the parties and avoid potential disputes from arising. These contracts safeguard the interests of the Employers by inserting restrictive covenants whereas, on the other hand, they protect...

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