Articles

RBI Trade Regulations 2026: Key Reforms in Payment Timelines, Realisation & Reporting

Cross-border trade plays a vital role in boosting a country’s economic growth. With accelerated globalization, we have observed India emerging as one of the major players in the global supply chain. In the past decade, there has been a substantial rise in cross-border transactions; both in terms of volume and value and this rise has revealed various statutory hurdles in the extant applicable laws governing cross-border trade.

Asish Philip Abraham+223 Sept 2026

General Corporate All Industries

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

Search Articles

All Practices All Industries
Trade remedial measures in India
Trade remedy measures continue to remain a bulwark for the protection of the domestic industry from unfair imports. With the government’s increasing emphasis on the ‘Make in India’ objective and the Indian economy booming, trade remedy measures retain their importance as an instrument to balance the interests of domestic producers with that of users and importers.
30 Jan 2024
GST Consultancy All Industries
Tax relief on Grants: Not to be taken for grant-ed!
The article notes that given the voluntary and unilateral nature of a grant, there exists ambiguity whether provision of a grant qualifies to be a taxable supply under the GST law, as to qualify as a supply it is essential that a good or service is provided for a consideration. The authors observe that it needs to be examined on case-to-case basis, whether the provision of the grant in a particular arrangement has its strings attached to the service provided and the consideration paid.
Rohini Mukherjee+129 Jan 2024
Intellectual Property All Industries+4
Are ‘trappings of a court’ enough to cloth an order of an authority under Section 2(14) of CPC?
The article discusses a recent Delhi HC decision holding that Letters Patent Appeal is allowed in trademark appeals and that a bar on such intra-court appeals as provided under Section 100A of Civil Procedure Code (CPC), 1908, do not apply to Letters Patent powers of High Courts with regard to trademark disputes as they are saved by virtue of Sections 4 and 104 of CPC.
24 Jan 2024
All Practices All Industries
Tax Amicus: October 2023
The article in this issue of Tax Amicus discusses the recent decision of the Supreme Court wherein the Apex Court has held that the amendments to the Telangana VAT Act, the Gujarat VAT Act and Maharashtra VAT Act, after 1 July 2017 were not correct.
Asish Philip Abraham23 Jan 2024
Direct Tax All Industries
Interplay between foreign taxpayers’ global profits and PE profit attribution
The article discusses the issue of attribution of profits in case of losses at the global level, which has once again gathered spotlight as the Delhi High Court in Hyatt International Southwest Asia Limited has expressed its prima facie disagreement with the decision in Nokia Solutions and has referred the issue to a Larger Bench. Discussing Article 7 of the DTAA and Rule 10 of the Income Tax Rules, the authors state that the LB decision will have a major impact.
Prachi Bhardwaj+222 Jan 2024
Intellectual Property All Industries+4
The vigour that Form-3 carries
The article elaborately discusses a recent decision of the Single Judge of the Delhi High Court, imposing costs of INR 5 lakh on the Plaintiff for having suppressed material facts by way of failing to report that corresponding foreign patents of the suit patent had been invalidated/refused in several foreign jurisdictions.
16 Jan 2024
Intellectual Property All Industries+4
Geographical Indications – Madhya Pradesh High Court elucidates registered proprietor’s rights
In a recent decision dated 18 December 2023 , the Division Bench (Two-Judge Bench) of the Madhya Pradesh High Court, while adjudicating a petition under Article 227 of the Constitution of India, set aside the order dated 28 October 2021 passed by the Commercial District Court, Indore and held that a suit for infringement of Geographical Indication tags is maintainable by the Registered Proprietor of the GI tag, even if the Authorised User of the same GI tag is not impleaded as a party.
16 Jan 2024
Regulatory Telecom & Media
Future of targeted and behavioral advertising in India
The article analyses a recent decision of the CJEU and its implications in the background of the Indian data privacy laws. In this regard, it is pertinent to note that India’s Digital Personal Data Protection Act, 2023 (‘ DPDP Act ’) will be notified soon and companies involved in processing of personal data for targeted advertising may need to revisit and revise their policies to comply with the law.
15 Jan 2024
All Practices All Industries
Plastic Waste Management Rules revised
The article analyses recent amendments in the Plastic Waste Management Rules. According to the authors, the changes represent the Central Government’s acknowledgement of the gaps in the regulatory framework for plastic waste management. The article in this regard discusses changes like clear distinction being drawn between producers and importers, clarity on applicability of EPR Guidelines to export products, and elimination of conflicting interpretations of labelling requirements, etc.
05 Jan 2024
Regulatory Retail and E-commerce
Demystifying the Dark Patterns
Dark Patterns can be referred to as the deceptive web or UI designs or patterns commonly used in web based or mobile based platforms, intended to manipulate, or trick the decision of a consumer by deceiving them to do something that is determinantal to his interest and something that the consumer otherwise would not do, compromising consumer’s autonomy, decision-making power, and his privacy. Some of the widely used dark patterns include subscription trap, false urgency, and click and bait.
Sameer Avasarala+103 Jan 2024
Customs All Industries
Locking horns over ‘free’ and ‘restricted’
The concept of ‘restriction’ imposed on export of goods as indicated in the Indian Trade Classification (ITC (HS)) has been the subject matter of judicial interpretation before various forums. The article analyses a recent Gujarat High Court decision in the case of Satyendra Packaging Limited v. Union of India, which has sparked some controversy towards the settled understanding of the issue.
Nupur Maheshwari+128 Dec 2023
Intellectual Property All Industries+4
Scope of ‘known substance’ under Patents Act Section 3(d)
The article discusses a recent Madras HC decision highlighting nuances of applying Section 3(d) in so far as the ‘known substance’ based exclusion under the said provision, is concerned. Merely because the claimed invention is a polymorph of a compound that is previously patented, does not automatically render it a ‘known substance’, unless the compound is published before the priority date of the claimed invention.
26 Dec 2023

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