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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Direct Tax All Industries
Union Budget 2025: Transfer Pricing Reforms - More Loopholes than Solutions?
The article discuss the amendment, the potential issues needing clarification and also the global practices being followed for transfer pricing compliance and assessments.
Harshit Khurana+203 Mar 2025
Securities Law All Industries
Industry Standards Note on Regulation 30 of SEBI LODR: Clarification of Disclosure Norms
The article discusses the Industry Standards Note on Regulation 30 of SEBI LODR, which clarifies the certain ambiguous disclosure requirements under SEBI LODR and seeks to cure the operational challenges and avoid information asymmetry and this will impact on the quarterly reporting requirements and time to time disclosures to be made by listed companies. This Note effectually makes the disclosure requirements ‘qualitative’ rather than ‘quantitative’ under Regulation SEBI LODR.
Asish Philip Abraham+103 Mar 2025
Customs All Industries
India’s vision for global dominance – Incentivising domestic manufacturing and export promotion
The article discusses the key takeaways of the Union Budget 2025 in relation to the Government’s ‘Make in India’ initiative. The Government has sought to further strengthen and boost domestic manufacturing in India and promote export and employment in key sectors like textiles, shipment, toys, electronic vehicles and leather.
Asish Philip Abraham+521 Feb 2025
Customs All Industries
Unveiling the right to challenge assessments: Is consent the end?
The article discusses the recent decision of the Delhi High Court in Niraj Silk Mills which has (re)triggered the debate over the significance of ‘consent’ given at the time of assessment of bill of entry or shipping bill, be it regarding rate of duty / valuation / classification. It focuses on the critical aspect of whether an assessee can challenge an assessment even after giving consent / acceptance in writing.
Akhilesh Kangsia+221 Feb 2025
Intellectual Property All Industries+4
The battle of the ZEOs: Mahindra’s trademark gets the green light
The Single Judge of the Delhi High Court has rejected claims of trademark infringement and refused a plea seeking to restrain Mahindra Last Mile Mobility Ltd. from selling its electric vehicle under the trademark ‘eZEO’. The dispute was over the trademarks ‘EZIO’ and ‘eZEO’ and highlights the importance of the test of passing off, brand identity, first in the market advantage and weight of established reputation.
Kriti Sood+120 Feb 2025
Commercial Litigation All Industries
Principle of Comity: Answer to the conflict in concurrent jurisdiction
The article elaborately discusses the Principle of Comity. Citing various decisions and discussing international jurisprudence, it notes that an orderly disorder has crept into various statutes where multiple authorities have concurrent jurisdiction to decide the same issue and such authorities choose to exercise the same simultaneously, leading to conflicting orders. has context menu
Yogendra Aldak+219 Feb 2025
Direct Tax Financial Services
Capital reduction: End of the road for taxpayer fate?
The Supreme Court recently held that the complete reduction of capital (resulting in cancellation of shares) amounts to ‘transfer’ in terms of Section 2(47) of the Income Tax Act, 1961 and the consequent payout would be exigible to tax under the head capital gains. The article attempts to explore the possible fate of the taxpayers to claim capital loss in a scenario where no payout is received pursuant to a reduction in share capital.
Varshini U.J19 Feb 2025
Customs All Industries
Dawn of new era of provisional assessments under Customs Section 18
The article discusses a recent proposed amendment in Section 18 of the Customs Act that appears promising on ease of business. On deeper analysis, however, it does pose various questions, as the consequences of non-fulfilment of the timelines proposed are not specified.
Anurag Kapur+212 Feb 2025
Direct Tax All Industries
Union Budget 2025 – Tax treatment of securities held by AIF (CAT I and II) in India
The article discusses Alternate Investment Funds (AIFs), which are privately pooled investment vehicles which collect funds from investors, whether Indian or foreign, for investing in certain class of securities. It examines their special taxation regime, the issues with the current provisions, the proposed amendments, and the impacts of these amendments after the Finance Bill, 2025.
S. Vasudevan+111 Feb 2025
Direct Tax All Industries
Union Budget 2025: Navigating the new presumptive tax landscape for non-residents
The article discusses the scope of the new presumptive taxation scheme which has been proposed for non-residents engaged in providing services or technology in India for setting up electronics manufacturing facility or manufacturing electronic products in India. It discusses the issues which need clarification for the application of the scheme.
Harshit Khurana+110 Feb 2025
Customs All Industries
Amnesty Scheme for Advance Authorization / EPCG: No penalty for export obligation defaults after regularization
The article discusses the Amnesty Scheme, which offers the exporters a one-time opportunity to regularize defaults in export obligations under the Advance Authorization and EPCG schemes. It notes that the loophole of absence of any mention of penalty waiver was cited by Customs Authorities to demand penalty but, recently the CESTAT has held to the contrary.
Srinidhi Ganeshan+110 Feb 2025
All Practices All Industries
Beyond borders: The challenge of transnational subsidies in global trade
The article addresses the issue of transnational subsidies in global trade across three sections. The first section examines the present framework of the SCM Agreement. The second section focuses on developments in the European Union (EU) and the United States of America (USA). Finally, the third section discusses the way forward for India.
Abhishek Tripathi10 Feb 2025

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