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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Customs Healthcare & Pharma
Laboratory Chemicals: Challenges posed by this unique entry in Indian Tariff
The article discusses a recent change in the definition of ‘Laboratory chemicals’. Elaborately stating the triggering point for the amendment, the true meaning of the term, what is ‘own use’, and the primacy of classification under Heading 9802, the authors state that in its current form, the definition could be a breeding ground for future disputes. According to them, the Government should consider amending the entry of laboratory chemicals to restrict it to certain situations.
Ratan Jain+102 Jan 2025
Customs All Industries
IGST on FTWZ transactions: Retrospective amendment to put dichotomy to rest
The article discusses a recent recommendation of the GST Council in respect of transactions by Free Trading and Warehousing Zones (‘FTWZs’) within their premises, i.e. without exporting or clearing the goods in the Domestic Tariff Area. The authors elaborately discuss the conflict in the light of different AAR Rulings, including the use of different methods of interpretation (strict and purposive) for this purpose.
Ratan Jain+101 Jan 2025
Direct Tax All Industries
Pandora’s box of income-tax implications arising from 2014 amendment to Employee Pension Scheme
The article discusses certain unforeseen income-tax implications, on the monies that would be contributed to the Pension Fund, as well as monies that would be receivable from the Pension Fund and Provident Fund. The discussion is limited to the income-tax liability in the hands of the employees on, transfer of balances from PF Scheme to Pension Scheme, contribution to the Pension Scheme from PF Scheme, and on receipt of pension from the Pension Scheme at the time of retirement.
Samyak Navedia20 Dec 2024
Intellectual Property All Industries+4
The number game – Alphanumeric and numeral trademarks
The article discusses a recent dispute wherein a well-known Indian airline has instituted a trademark infringement suit against a reputed Indian car manufacturer, over the use of its alphanumeric mark ‘6E’. Elaborately discussing as to what are alphanumeric and numeral marks, their registrability, Trade Mark Registry’s approach to distinctiveness, and jurisprudence on conflicts over such marks, the authors note that…
Vindhya S. Mani+217 Dec 2024
Intellectual Property IT & ITES+4
Patentability of computer related inventions – Court’s inconsistent approach underscores complexity but creates uncertainty
The Delhi High Court, in two of its recent decisions, demonstrated disparate approaches of assessing patentability of computer related inventions (CRIs) under Section 3(k) of the Patents Act, 1970. Discussing the two decisions, the article highlights that this underscores the complexity and nuanced nature of assessing patentability of CRIs under the Indian patent law.
Jaya Pandeya+217 Dec 2024
BIS All Industries
Ensuring compliance with the Product Certification Scheme of BIS
The article throws light on the essential elements of Scheme-I of the BIS (Conformity Assessment) Regulations, 2018, also known as the Product Certification Scheme of BIS. Elaborately discussing the procedures, the authors state that while the procedural aspects demand meticulous compliance, the benefits certainly outweigh.
LKS BIS Team 10 Dec 2024
International Trade and WTO Metals+1
The UK CBAM: Carbon conundrum at the crossroads of trade and sustainability
The article highlight the Indian businesses need to become proactive in understanding the legal obligations, compliance requirements, and commercial implications of the UK CBAM, and assess the same in advance so that they can give a clear picture to their customers in UK on the potential CBAM exposure.
Ankur Sharma+105 Dec 2024
General Corporate Retail and E-commerce
Navigating the challenges of Quick Commerce: Can Indian regulatory framework keep up?
The article explores the legal challenges within the Quick Commerce sector, evaluates India's regulatory readiness, and highlights key legal considerations for these platforms. It is essential to note that these challenges primarily arise owing to the unique features of quick Commerce being supply through dark stores and complex ownership structures. The authors also highlight some potential considerations and solutions.
Shreyasi Chakraborty03 Dec 2024
General Corporate All Industries
Extending ‘employee’ status to Gig Workers – Implications of employee misclassification
Elaborately analysing the recent Karnataka HC decision, the authors raise a pertinent question - if the driver-partners can be considered employees of the cab aggregator for the purposes of PoSH Act, basis the level of control and supervision wielded by the cab aggregator, why not for the purposes of employee compensation, state insurance, provident fund, gratuity, leaves, protection as a workman, etc.
Bhagwati Tiwari02 Dec 2024
GST Consultancy All Industries
Blocking of ITC ledger: The havoc of Rule 86A
The article discusses Rule 86A of the CGST Rules, which empowers the department to block ITC ledger in cases involving fake ITC. Observing that greater the power, the more dangerous the abuse; and it is no different in the case of said Rule, the authors deliberate on various case law on number of issues including on ‘borrowed satisfaction’, ‘temporary measure’, ‘negative blocking’, etc.
Shrishti Agarwal28 Nov 2024
Direct Tax All Industries
Taxability of sale consideration retained in escrow: A conundrum
Ordinarily in the case of a sale, the price received by a seller should be taken as the ‘full value of the consideration’ for calculating capital gains. However, a legal quandary arises in the cases where a portion of the consideration is retained in an escrow account. Taking note of various case law, the article ponders over the questions as to whether such retained amount falls within the purview of ‘full value of the consideration’ and what would be the year of its taxation
Tanmay Bhatnagar +222 Nov 2024
Intellectual Property All Industries+4
Maneuvering the expedited routes of patent prosecution – IPO
Bearing in mind the existing provisions for expedited examinations, the article focuses on key routes available at the Indian Patent Office (‘IPO’) compared with the European Patent Office (‘EPO’) and the United States Patent and Trademark Office (‘USPTO’).
Malathi Lakshmikumaran+221 Nov 2024

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