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

Search Articles

International Trade and WTO All Industries
Cohen’s D test – An insight into the statistical tool used by the USDOC for determining targeted dumping
The article discusses how the Cohen’s D test is utilized by the United States Department of Commerce (USDOC) for analyzing the existence of targeted dumping. which refers to a specific trade practice where exporters sell their goods at an export price differing significantly among different purchasers, regions or time periods.
Shyam Matanhelia02 Jul 2024
GST Consultancy FMCG
Taxability of Extra Neutral Alcohol settled or not?
The article discusses the taxability of Extra Neutral Alcohol/rectified spirit (‘ ENA ’), a denatured alcohol that is predominantly used as a raw material for manufacturing of liquor for human consumption that has been a bone of dispute between the Centre and the States.
Kundan Kumar01 Jul 2024
Direct Tax All Industries
Filing statutory forms within specified time to avail tax benefits
The Courts in the past have held that the filing of statutory forms within the due date prescribed under the Income Tax Act, 1961, is a directory (and not mandatory) requirement, to claim deductions/exemptions that are available to taxpayers. Recently, however, the Supreme Court judgment in Wipro Limited changed the course of the river. The author observes that such a drastic consequence does not seem to be the intention of the Supreme Court.
24 Jun 2024
All Practices All Industries
53rd GST Council Meeting
In this article, the authors discuss the issues which are likely in the pipeline for upcoming GST council meetings, particularly the 53rd GST Council Meeting.
Shivam Mehta21 Jun 2024
Direct Tax All Industries+1
The reverse flip gambit: Legal and tax manoeuvres for Indian startups coming home
The article discusses the few structures for achieving a ‘reverse flip’ and the attendant implications from exchange control and taxation perspective
Ravi Sawana+219 Jun 2024
Intellectual Property All Industries+4
Trademark Siesta: The risks of neglecting use of a trademark
The article discusses nuances of cancellation of a trademark due to non-use. Deliberating upon the legal framework for non-use cancellation and a recent Delhi High Court decision on same, the authors also list certain strategies which may be implemented by the trademark owners to avoid non-use cancellation. According to them by understanding the risks and taking proactive steps, one can protect a brand’s goodwill, and identity and ensure that the trademark remains a valuable asset for business.
Vindhya S. Mani18 Jun 2024
Intellectual Property Healthcare & Pharma+4
A rising need for a modern understanding of ‘Traditional Knowledge’ under Indian patent law
The article sheds light on the current Indian Patent Law associated with safeguarding Traditional Knowledge. It discusses various case law and the Indian Patent Office’s Guidelines. According to the authors, keeping in view the recent time-honoured recognition given to traditional knowledge by the WIPO treaty, a statutory definition of the term as well as judicial interpretation of Section 3(p) can help both the Examiners and the Applicants.
Malathi Lakshmikumaran17 Jun 2024
All Practices Financial Services
PRAVAAH's role in facilitating regulatory synergy across financial entities
The article discusses the role of PRAVAAH portal in facilitating how to regulate synergy across financial entities. PRAVAAH Portal is a single window mechanism for submission of application/information in an electronic format to the RBI for seeking various approvals
13 Jun 2024
Sustainability All Industries
Navigating the European Union’s Green Trade Frontier
The article discuss the EU's Carbon Border Adjustment Mechanism (‘CBAM’) which take care of carbon leakage which occurs when businesses start relocating industries to or products are imported from countries, with less stringent environment policies, apparently to circumvent the cost-intensive climate policies in the European Union. It discusses what are the scope, coverage, phase, timeline, and compliances required by exporters to the EU, in respect of certain goods.
03 Jun 2024
All Practices All Industries
International Workers – Conundrum of payment of Provident Fund
The recent judicial developments have led to certain legal uncertainties and contradictions for compliance in case of deputation and secondment. According to the authors, the factual matrix of employment will have to be determined based on legal jurisprudence.
02 Jun 2024
Direct Tax All Industries
Impact of Section 281 on transfer of assets: Myriad issues thereunder
Section 281 of the Income Tax Act, 1961 empowers the Department to declare a transfer of an asset as void where the transferor, during the pendency of any proceedings or completion thereof, but before the service of notice by a TRO, creates a charge on, or parts with the possession of any of his ‘assets’ in favour of another person. Considering the far-reaching consequences of the provision, the article highlights few practical issues.
22 May 2024
Intellectual Property All Industries+4
Patentability – High Court clarifies the language of Section 3(c) of the Patents Act
The article elaborately discusses a recent Madras High Court decision setting aside an order passed by the Assistant Controller of Patents and Designs which had refused the grant of a patent under Section 3(c) of the Patents Act, 1970. The Court has held that Section 3(c) would only apply to a process of finding a hitherto undiscovered non-living substance by identifying and isolating it from nature.
21 May 2024

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