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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Commercial Litigation All Industries
Contractual claims for profit: Liability, causation and quantification
The article discusses how contracts can identify and appropriately provision for losses.
07 Jul 2026
Customs FMCG +2
CDSCO’s market interventions and the new compliance framework for pharma and cosmetic operations
This article discusses the key developments driving this shift and their practical implications for industry participants.
07 Jul 2026
GST & Indirect Tax Litigation All Industries
Jurisdiction of Principal Bench of GST Appellate Tribunal: Statutory framework and early judicial signals
Various State Benches of the Goods and Services Tax Appellate Tribunal (‘GSTAT’) have recently become operational, and questions relating to jurisdiction between the Principal Bench and the State Benches have begun to arise in practice. While Section 109 of the CGST Act specifies certain categories of cases to be dealt with exclusively by the Principal Bench, early orders of the Principal Bench indicate that jurisdictional issues are not always straightforward.
Shreyash Agrawal+101 Jul 2026
Intellectual Property All Industries
Understanding SHANTI Act, 2025 – Analysis for patent applicants
With the Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India Act, 2025[1] (‘SHANTI Act’) having come into effect on 21 December 2025, India has, to some extent, opened the gates to patenting of innovation in the nuclear energy sector. The SHANTI Act repeals the Atomic Energy Act of 1962 (‘AEA’). This change in nuclear energy governance framework supports India’s long-term objective of achieving nuclear energy capacity of 100 gigawatt by 2047, which at present stands at 8.78 gigawatts[2].
Malathi Lakshmikumaran+126 Jun 2026
Intellectual Property All Industries
A grain of confusion: ‘Smart’ copying and trade dress passing off
In the evolving landscape of modern commerce where visual appeal often dictates consumer choice, the significance of packaging has transcended its conventional role as a mere container of goods. In the realm of Intellectual Property Law, trade dress today functions as a silent yet powerful source identifier, one that shapes consumer perception, builds brand loyalty, and distinguishes products in crowded marketplaces.
Kriti Sood24 Jun 2026
Intellectual Property All Industries
Balancing equity and exclusivity: Supreme Court reinforces trade dress protection
The judgment delivered by the Hon’ble Supreme Court of India on 27 May 2026, in Amara Raja Energy and Mobility Limited v. Exide Industries Limited[1] stands as a defining precedent in the field of trade dress protection. This dispute arose in the Calcutta High Court, where the Single Judge as well as the Division Bench granted Exide an interim injunction, holding that its long-standing use of a distinctive combination of colours and design elements had acquired secondary meaning and was protectable as trade dress.
Divya Vishvapriya24 Jun 2026
Regulatory All Industries+1
Greenwashing: Penal cost hidden in ‘organic’ marketing material
n today’s world, the terms ‘organic’, ‘natural’, ‘eco-friendly’ and their friends are tossed around like they are the new currency, the buzzwords that uplift the market value, the leverage to bypass the regular route or the attribute that stands out. Looks like it is lost on us that these should not be the outlier attributes but the normal, the regular, the way things are supposed to be.
Prathiba Karthikeyan23 Jun 2026
Direct Tax All Industries
Why disclosure is no longer enough: Sanand Properties ruling reshapes reassessment and income characterization
The Hon’ble Supreme Court’s decision in Sanand Properties Pvt. Ltd. v. JCIT revisits two recurring fault lines in tax litigation—when an assessment can be reopened and how income must be characterized when commercial arrangements blur taxation principles. In doing so, the Court clarifies that the true test for reassessment is not whether basic facts/ underlying documents were merely disclosed, but whether their true implication was made known to the assessing authority
S. Vasudevan+218 Jun 2026
International Trade and WTO All Industries
Maintainability of bilateral safeguards beyond the transition period: Insights from India-Korea CEPA
In today’s world with WTO mechanism and multilateralism under severe strain, countries are increasingly looking for bilateral and regional partnerships to enhance the market access for their products and services. In this quest, countries are entering into free trade agreements (‘FTAs’ or ‘agreements’), under which they grant duty concessions, often reducing tariffs to zero from their FTA partner countries.
Pareesha Gupta+110 Jun 2026
Data Protection & TMT IT & ITES
Recalibrating Intermediary Liability: India’s Draft Second Amendment to the IT Rules, 2026
The article discusses the Draft Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Second Amendment Rules, 2026, which is a step towards regulating digital intermediaries. According to the Team, the amendments propose a clear shift toward tighter, more centralized regulation of digital intermediaries, significantly raising compliance expectations and legal risk.
Data Privacy and TMT Team 10 Jun 2026
Employment Law All Industries
Status of ESI Compliance under the Code on Social Security, 2020: An analytical Review
India is in the middle of a significant overhaul of its labour laws and at the heart of it is the Code on Social Security, 2020 (‘SS Code’) prescribing for statutory compliances for the welfare of employees.
Asish Philip Abraham+309 Jun 2026
GST Consultancy All Industries
TCS under Section 52 of CGST Act, 2017 – A toothless provision?
The effectiveness of any statutory obligation to collect an amount, hinges entirely on the existence of express recovery provision in the case of default.
Rajesh Ostwal+109 Jun 2026

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