Rahul Kumar

Interpreting ‘Serious Irregularity’ under Section 90 of the Bahamas Arbitration Act 2009: What Privy Council held?

July 1, 2021

INTRODUCTION In RAV Bahamas Ltd and another v. Therapy Beach Club Incorporated1 (“RAV Bahamas”), a decision of the Court of Appeal of the Bahamas that upheld the arbitral award was overturned by the privy council on the ground of “Serious irregularity”. The main issue that fell before the judicial committee of...

Enka Insaat vs Chubb: What UK Supreme Court affirmed?

February 25, 2021

INTRODUCTION The five-judge bench of UK Supreme Court on 9 October 2020 pronounced a landmark judgment in Enka Insaat Vs Sanayi AS vs OOO Insurance Company Chubb [2020] UKSC 38, which is considered to be a leading authority in the arbitration regime on the governing law of arbitration agreements and the role of...

INDIA’S APPROACH TO EQUALISATION LEVY

November 30, 2020

The 2016 equalisation levy was the result of the Official Committee constituted by Government of India (Committee on Taxation of E-Commerce) that presented its report on 3rd February 2016. The main factors that necessitated this review was the need for the new ways of doing business and not merely relying...

“USTR 301 investigation & it’s effect on unilateral DST”

October 29, 2020

The unilateral imposition of digital service tax has sparked a debate amongst all the countries. Where on one hand, the OECD/G20 model is consistently working on bringing global consensus for taxability of digital economies many countries have opted to unilaterally impose taxes on the digital techs. It is also interesting...

Remembering the Mahatma as an eminent lawyer

October 3, 2020

‘Throughout my career at the bar I never once departed from the strictest truth and honesty. The first thing which you must always bear in mind, if you would spiritualize the practice of law, is not to make your profession subservient to the interests of your purse, as is unfortunately...

Judging ‘under stress’: What it does to judges

September 11, 2020

“The judiciary as a robust and independent branch of government with judges who are impartial, independent, and free from the improper external influences that, whatever their provenance, can no longer be tolerated.” There is little question that a judge-ship offers many opportunities for personal fulfillment and satisfaction, and that many...

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