Articles

IFSCA mandates FMEs to maintain a website or webpage

The article discusses the recent circular which is issued by International Finance Services Centres Authority (‘IFSCA’) for imposing an obligation on Authorised FMEs, registered FMEs (Non-Retail) and Registered FMEs (Retail) to maintain a website or a webpage dedicated to their fund management activities in the IFSC.

Vinod Joseph21 Sept 2026

Direct Tax All Industries

From Linklaters to Paul Wurth: The changing contours of the force of attraction rule in tax treaties

The article discusses the conceptual foundations of the force of attraction rule, traces its judicial evolution in India, and evaluates the relevance of the doctrine in an era increasingly shaped by source-based taxation and digital nexus rules.

Giridhar Vasudevan+221 Sept 2026

Employment Law All Industries

EPF Scheme, 2026 and International Workers: New framework – Old questions

The notification of the Employees' Provident Funds Scheme, 2026 (‘2026 Scheme’) with effect from 1 July 2026, was anticipated to settle and provide clarity on the regulatory framework governing international workers under the Code on Social Security, 2020. However, it has done the opposite in one respect. The 2026 Scheme retains a dedicated framework for international workers and carries forward the substance of the erstwhile Paragraph 83 of the EPF Scheme, 1952 (‘1952 Scheme’) and Paragraph 43A of the EPS, 1995.

Asish Philip Abraham+218 Sept 2026

IP Litigation All Industries

The Situs: The ever-expanding territorial jurisdiction of internet infringements

L. Badri Narayanan17 Sept 2026

International Trade and WTO All Industries

From public/user interest to economic modelling: Insights from the UK’s e-bike trade remedy review

The article discusses the United Kingdom’s transition review of anti-dumping and countervailing duty measures on electric bicycles from China, where the UK Trade Remedies Authority concluded that continuation of measures on all e-bikes failed the Economic Interest Test. The article examines how the TRA collected and used economic information, how partial-equilibrium modelling was applied to assess different outcomes, and how the TRA’s economic assessment operated alongside the Secretary of State’s decision-making power. It also considers what this approach may offer for the examination of economic interest in Indian trade remedy investigations. According to the authors, it is important for Indian authorities to integrate a more nuanced public or user interest assessment into their final findings, particularly in sectors critical for the economy.

Arpit Mehra+114 Sept 2026

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International Trade and WTO All Industries
Reciprocal Tariffs by the US: Impacts and strategies for India
Reciprocal tariff is a type of tariff where one country imposes a tariff on imports from another country, and in response, the second country imposes a similar tariff on imports from the first country. In this article the author discusses the reciprocal tariffs by the US and what are the impacts and strategies for India.
Devinder Bagia07 Apr 2025
Employment Law All Industries
The conundrum of ‘appropriate government’ under labour laws for CPSUs
The article discusses elaborately the issue of ‘appropriate government’ under the labour laws concerning the Central Public Sector Undertakings. Discussing the prevailing controversy, the author notes that the ambiguity or overlapping of jurisdictions is expected to be rectified once the longstanding Labour Codes are implemented.
Kumar Panda04 Apr 2025
Intellectual Property Healthcare & Pharma+4
Recombinant Salmonella is a ‘discovery’ under Section 3(c)
The article discusses the recent decision of Delhi High Court in the which the court upheld the Controller’s decision to refuse a patent application for not being patentable subject matter as amounting to ‘discovery’ under Section 3(c) of the Indian Patents Act, 1970 and for failing to meet the requirements of sufficiency under Sections 10(4) and 10(5) of the Act.
Malathi Lakshmikumaran+124 Mar 2025
GST Consultancy Hospitality+1
Restaurant services at specified premises: Past continues to haunt
Applicable rate on restaurant services is based on the ‘declared tariff’ of the hotel. After the changes made by the 55th GST Council meeting, it is important that CBIC issues a clarification for the past period to resolve the ambiguity between ‘declared tariff’ and ‘value of supply’.
Shubham Vijay+119 Mar 2025
Direct Tax Engineering & Construction+1
The ‘Interest’ing conundrum – Navigating taxation of interest earned from idle project funds
To secure funds for certain ventures requiring a substantial upfront capital outlay, companies often resort to issuing shares or incurring debt. However, when these funds are not immediately deployed, companies invest these idle funds in interest-bearing securities. The article discusses the issue of taxability of the interest income generated from these securities.
Harshit Khurana+217 Mar 2025
Regulatory All Industries
Deregulation: Redefining regulatory boundaries – EoDB 2.0
The Economic Survey 2025 has given a direction for the next wave of reforms in relation to ease of doing business with quantitative parameters to access the effectives of current regulations. Further, the Union Budget 2025 has taken various steps in this direction. The article examines the need for and impact of deregulation in the light of the Economic Survey and Union Budget of 2025.
Asish Philip Abraham+212 Mar 2025
BIS Retail and E-commerce
A comprehensive analysis of the e-commerce guidelines by BIS
The article discusses the key aspects of e-commerce guidelines by BIS issued earlier this year and notes some strategic implications for Indian businesses. According to the authors, for India’s e-commerce ecosystem continues to grow, these Guidelines may influence future mandatory regulations, making early compliance a strategic advantage rather than a regulatory obligation.
Jhanvi Arora+110 Mar 2025
International Trade and WTO Consumer Electronics
India’s unwavering efforts to promote and protect the electronics manufacturing in India
This article discusses the Government’s initiatives towards the development of the electronic sector and the actions of the Indian Government to protect the Indian producers of electronic goods from unfairly priced imports. It also highlights some actions taken by the developed countries like EU and USA to protect their domestic producers in this sector.
Pareesha Gupta07 Mar 2025
Securities Law All Industries
Treatment of unsubscribed portion of rights issue – Analysing the grey areas and amendments to Master Direction: Foreign investment in India
The rights issue is one of the methods to raise share capital by a company. The article analysis the concept of renunciation and disposal of unsubscribed shares with a special focus on non-residents in the light of the recent amendment in the FDI Master Direction on Foreign Investment in India.
Noorul Hassan+206 Mar 2025
Economic Offences All Industries
Analysis of retrospective applicability of Black Money Act qua persons who were residents but not ordinarily residents and non-residents in FY 2015-16
The persons who were non-residents in FY 2015-16 cannot be said to be at fault and made subject to the draconian deeming fiction provided in Section 72(c) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The said legal position will also apply in the case of residents but not ordinarily residents in FY 2015-16.
S. Sriram+105 Mar 2025
Commercial Litigation All Industries
An attempt to statutorily mediate the operational creditor dues
The Insolvency and Bankruptcy Board of India has recently come up with a proposal for the parties involved in an operational creditor application to explore mediation under the provisions of the Mediation Act, 2023. The authors note that the proposal will reduce the burden on the Adjudicating Authority, since the non-settlement report would capture any admission or dispute of debts as claimed by the operational creditor.
Raghavan Ramabadran+205 Mar 2025
GST Consultancy All Industries
ISD implementation challenges – Whether amended ISD provisions have settled the open issues or opened new pandora box?
With a month around a corner to implement ISD, it is imperative for the companies to understand the basics of ISD, evaluate the applicability of ISD for common input services, supplies attracting reverse charge, distribution in relation to SEZ and implement the mechanism for smooth transition. This article focuses on some practical aspects related to ISD implementation.
Asish Philip Abraham+105 Mar 2025

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