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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All Practices All Industries
Development Rights: A service or a condition precedent to sale of land
The divergent perspectives on the treatment of development rights; whether as a service or an outright sale, have led to confusion in the realm of land transactions. Therefore, while finality is anticipated from the constitutional courts in GST regime, it is prudent for businesses to take an informed call on the taxability of development rights.
Shivam Mehta+116 May 2024
Customs All Industries+1
Is the difference between Tax and Fees obliterated?
The article discusses the difference between Tax and Fees and how the Courts in recent time are diverting from the earlier decisions highlighting the difference between Tax and Fees.
Yogendra Aldak07 May 2024
Regulatory IT & ITES
DPDPA: Concerns and impact in the online gaming world
The article discusses how the gaming industry will be impacted by the Digital Personal Data Protection Act, 2023. It discusses how the new law once enforced will require platforms, gaming developers, and gamers (or users) alike to pay attention to the framework under which personal data may be processed, notices reviewed, consents provided (where required) and rights exercised with regard to the processing of personal data.
02 May 2024
International Trade and WTO All Industries
Beyond territorial reach: Transnational subsidies and the evolving landscape
The article discusses the nature of transnational subsidies, in which a government of one country subsidizes a firm outside of its territory. It explores whether these subsidies can be acted upon under the WTO’s Agreement on Subsidies and Countervailing Measures (SCM Agreement), and how certain countries such as the EU and the US are tackling these subsidies.
01 May 2024
Direct Tax All Industries
From a taxman lens: Life Insurance Policy vis-à-vis Annuity – The modern-day conundrum
The drastic difference in income-tax treatment of both – Life Insurance Policies and Annuities, requires closer examination of their meaning to distinguish one from another. Demonstrating that there is a thin line of difference between features offered by modern iterations of life insurance policies and annuities, the author points out that it is crucial for insurance companies to take proactive steps to separate the elements of the life insurance policies from that of annuities.
22 Apr 2024
Intellectual Property All Industries+4
Plant variety protection – Incorrect mention of date of first sale is not fatal – Delhi HC’s Division Bench upholds registration
The article discusses the recent Delhi High Court Division Bench decision which has held that procedural infirmities, which have no impact on the eligibility of the Applicant to apply for a plant variety application or on the eligibility of the application for registration, are not fatal to the registration, unless such infirmities are due to willful misrepresentation or to gain any undue advantage.
19 Apr 2024
Regulatory IT & ITES
MEITY Advisory: Dawn of AI Regulation in India or a false start
The Ministry of Electronics and Information Technology has on 15 March 2024 issued an advisory on use and deployment of artificial intelligence tools. The advisory subsumes a previous advisory dated 1 March 2024 on this subject. As part of the now expanded diligence requirements as per new advisory, the article elaborately discusses what the new advisory now requires the intermediaries to ensure.
Sameer Avasarala01 Apr 2024
International Trade and WTO All Industries
Overview of methodologies of calculating dumping margins
This article intends to discuss different methodologies for comparing the export prices with the domestic selling prices in the chosen investigation period, as prescribed under the WTO’s Anti-dumping Agreement and the practices followed in India, the United States of America and the European Union for this purpose. Elaborately discussing the three methodologies, with descriptive illustrations, etc., the author points out that the dumping margins are not the same.
29 Mar 2024
Customs All Industries
Game-changing Customs and FTP changes
The article discusses few recent changes which one needs to know under Customs and Foreign Trade Policy. The Ministry of Commerce has extended the RoDTEP benefit to Advance Authorisation holders, Export Oriented Units and units in Special Economic Zone, and has relaxed the mandatory Quality Control Order compliance for import of inputs under Advance Authorisation and by EOU, for use in exports.
28 Mar 2024
All Practices Telecom & Media
The ever-evolving advertising industry
The article highlights that one needs to examine whether sports marketing is in the nature of ‘advertisement/sale of advertising space and time service’ or ‘sponsorship service’. According to the authors, considering the overlapping nature of advertisement and sponsorship services, taxing advertisement under forward charge and allowing full ITC of the expenses, while taxing sponsorship under reverse charge and disallowing credit of GST, is creating an artificial discrimination.
27 Mar 2024
Direct Tax All Industries
Disallowance under Section 40(a)(i) on payment made to non-residents
This article seeks to analyze the applicability of the non-discrimination article in tax treaties on disallowance of expenses on payment made to non-residents without withholding the applicable taxes. Decoding the legal position, the authors delve into the litigation trends and ponder over the question as to whether Section 40(a)(i) of the Income Tax Act, 1961 in its present form is violative of non-discrimination Article in tax treaty.
21 Mar 2024
Intellectual Property All Industries+4
Disclaimers – A credible way of amendment in patent claims and specification
One of the permissible ways of amendments to claims and/or specification is to incorporate suitable disclaimers during the patent prosecution and at the post grant stage. The article aims to bring down the perspectives of the use of disclaimers as a provision to amend claims and/or specification. It focusses on provisions available under Section 59 of the Patents Act, 1970 and a glimpse on such provisions in major jurisdictions such as US and EU that are of greater interest.
Srinivasan T.15 Mar 2024

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