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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General Corporate Real Estate & Infrastructure+1
Rent/lease agreements – Enforceability of lock-in period
Typically, parties to a rent/lease agreement insert a lock-in period to ensure that either party is unable to terminate the agreement before the stipulated period. Such agreements also incorporate a provision for liquidated damages in the form of rent for the remainder of the lock-in period. The article discusses the jurisprudence on ‘liquidated damages’ in India and its effect on the lock-in-period.
Archit Gupta+107 Feb 2025
Customs Healthcare & Pharma
Laboratory chemicals and Budget 2025: Examining the change
The article discusses on changes made in the Budget 2025 in regards of laboratory chemicals which is covered under Heading 9802 of the Customs Tariff in India, a part of Chapter 98 which is unique to India.
Srinidhi Ganeshan+107 Feb 2025
Customs Consumer Electronics
Interactive flat panel displays: Budget 2025 kindles a curiosity
The article discusses the classification and the rate of customs duty on Interactive Flat Panel Displays (IFPDs) as announced in Budget 2025. The authors note that while there is an increase of BCD rate from 10% to 20% on goods classifiable under Tariff Item 8528 59 00, the IFPDs should be correctly classifiable under Heading 8471.
Jyoti Pal+207 Feb 2025
Customs Automobiles & Components
Continuing dilemma- Over classification of parts and accessories of motor vehicles
This article analyses the recent judgment delivered by the Kerala High Court in the case of Auto Fit Car Interiors Pvt. Ltd. v. Union of India & Ors., concerning classification of car seat cover and steering cover, made up of textile fabrics and cotton handloom fabrics and its entitlement under Merchandise Exports from India Scheme (MEIS).
Srinidhi Ganeshan+104 Feb 2025
Competition & Antitrust Financial Services
CCI raises scrutiny of minority investments
The article discusses a recent decision of the CCI wherein the Competition Commission penalised an Investment Management company and dismissed the claim that subscription to convertible securities should receive differential treatment from acquisition of shares. The CCI was also not persuaded by the argument that the rights package was available to all investors, and should therefore, be considered ordinary shareholder rights.
Neelambera Sandeepan+204 Feb 2025
Customs FMCG
Reconciling labelling requirements applicable under various Rules and Regulations for goods imported into India
Certain labelling laws target goods by category - food, drugs, etc., while there are others which target goods based on other aspects like form of packaging (LM Rules) or applicability of quality standards (BIS). As ambit of these laws is varied, a single product might require complying with labelling requirements set out in more than one law. Hence, the labelling requirements prescribed under different laws for the same product is required to be examined.
Srinidhi Ganeshan+130 Jan 2025
Competition & Antitrust IT & ITES
NCLAT Stays CCI Order - Gives a ‘Blue Tick’ to Messaging Major to Continue Sharing User Data
The article discusses the recent partial stay granted by the NCLAT to the direction issued by the Competition Commission of India to WhatsApp LLC, prohibiting it from sharing user data collected on its Over-the-Top messaging app on the smartphones (WhatsApp application) with other Meta companies for advertising purposes.
Charanya Lakshmikumaran+130 Jan 2025
Direct Tax Financial Services
Are there still broken links in taxation of ‘Broken Period Interest’?
The article highlights that while the recent judgment of Supreme Court in Bank of Rajasthan has put to rest the controversy in context of investments made by banks in government securities, the taxability of Broken Period Interest for other taxpayers is far from settled.
Prachi Bhardwaj+222 Jan 2025
Customs All Industries
Interest on IGST: Decision of Mahindra & Mahindra and subsequent legal developments
The article discusses the Bombay High Court in the case of Mahindra & Mahindra which had ruled that as there is no substantive provision in Section 3 of the CTA that provides for payment of penalty or interest on duty other than BCD, penalty/interest payable on CVD/SAD is not recoverable. The author discusses the subsequent changes by the Finance (No.2) Act, 2024 and how the issues has now been referred to the Larger Bench.
Srinidhi Ganeshan+214 Jan 2025
BIS All Industries
Decoding Conformity Assessment Scheme-II of BIS – The Registration Scheme
In the previous issue of LKS BIS Amicus, we threw light upon various aspects of the Product Certification Scheme, i.e. Scheme-I of the Bureau of Indian Standards (BIS). The next Scheme listed under the BIS (Conformity Assessment) Regulations, 2018 is Scheme-II, also known as the Registration Scheme, and involves self-declaration of conformity. Till date, BIS has issued 6 QCOs under this scheme, covering a total of 73 products.
13 Jan 2025
International Trade and WTO Metals+1
India imposes Quantitative Restrictions on imports of Metallurgical Coke
The article discusses at length the recent decision of the Ministry of Commerce to impose quantitative restrictions on imports of Low Ash Metallurgical Coke which is a crucial raw material for the steel industry that follows production through the blast furnace route. Analysing the notification and the subsequent DGFT Trade Notice, the author discusses various hardships which will be faced by the steel industry...
Ankur Sharma07 Jan 2025
Data Protection & TMT IT & ITES
Adoption of Artificial Intelligence in the FinTech sector: A regulatory overview
The article discusses how Banks and financial institutions are leveraging AI in the financial sector for customer onboarding, periodic monitoring, customer engagement, credit risk assessment, cybersecurity and compliance. The authors also discuss the regulatory and compliance risks like issues related to intellectual property, transparency, accountability, contractual risks, data privacy, and cyber risks.
Sameer Avasarala+106 Jan 2025

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