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

Regulatory Retail and E-commerce
Regulation of Dark Patterns
Dark patterns are deceptive user interface/ user experience (‘ UI/UX ’) designs (such as pre-selected checkboxes and variations in visual prominence) which induce users to make purchases (or otherwise act in ways) that they did not initially intend. The article discusses as to how they were designed to mislead the consumers, and what are the restrictions on the use of Dark patterns in EU, USA, and now in India.
Paritosh Chauhan19 Dec 2023
Direct Tax All Industries
Income-tax implications of issues of shares at a discount
The issue of shares by a company and its subscription by a shareholder is ordinarily on capital account, from the perspective of the company as well as the shareholder. No income can arise on issuance of shares by a company.
S. Sriram+118 Dec 2023
Intellectual Property Healthcare & Pharma+4
Registrability of trademarks derived from generic names in Pharma Industry
The article discusses a recent Madras HC decision against a refusal order for registration of the mark ‘Inimox’ considering an opposition by the owner of mark ‘Imox’, both used for pharmaceuticals. The Court has overturned the Registry’s findings in respect of ‘likelihood of confusion’ and directed the mark ‘Inimox’ to proceed for registration. This is an important decision clarifying on the contours of registering API-derivate brand names in the pharmaceutical industry.
18 Dec 2023
International Trade and WTO Metals
CJEU invalidates Non-Preferential Rules of Origin – A ray of hope for Indian exporters of seamless stainless-steel pipes and tubes to EU
The article focuses on the implication of the recent judgement of the CJEU relating to the Non-Preferential Rules of Origin wherein the EU's Court has held that the primary rule for CTSH 7304 41 under the Rules of Origin is invalid to the extent it excludes the cold rolled processing performed on hot-rolled tubes or mother pipes classifiable under CTSH 7304 49. According to the author, as the EU market opens, this will give a significant boost to Indian exports from this sector
Gopakrushna Das05 Dec 2023
All Practices All Industries
The equivocal nature of the advisory regarding Input Tax Credit (ITC) reversal under Rule 37(A)
The article discusses the conflicting nature of a recent Advisory issued by the GSTN in respect of ITC reversal on account of new CGST Rule 37(A). The authors in this regard discuss various ambiguities surrounding this Advisory, like the period to be considered for computation of amount of ITC to be reversed, whether data of GSTR 2A or GSTR 2B is to be considered, etc. According to them, there is a requirement of detailed guidelines.
04 Dec 2023
All Practices All Industries
The bittersweet classification of Flavoured Milk (5)
Classification of goods under the correct tariff item is the first and the most litigative issue in any tax jurisdiction. The article hence analyses the implications of a Madras HC decision which has held that flavored milk is classifiable under Heading 0402 and not under Heading 2202 covering beverage containing milk. Deliberating on the reasoning of the High Court and the relevance of this decision, the authors highlight various issues which need to be understood by the industry.
30 Nov 2023
All Practices All Industries
The bittersweet classification of Flavoured Milk (4)
Classification of goods under the correct tariff item is the first, and arguably, most litigative issue in any tax jurisdiction. The article hence analyses the implications of a recent Madras High Court decision which has held that flavored milk is classifiable under Heading 0402 and not under Heading 2202 covering beverage containing milk. Deliberating on the Court’s reasoning and the relevance of this decision, the authors highlight various issues which need to be understood by the industry.
29 Nov 2023
All Practices All Industries
The bittersweet classification of Flavoured Milk (3)
Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction. Classifying goods under the correct tariff item is the first, and arguably, most important step for a taxpayer as apart from determination of the applicable rate of tax, it can be used as a tool for unnecessary harassment by the tax authorities.
29 Nov 2023
All Practices All Industries
The bittersweet classification of Flavoured Milk (2)
Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction. Classifying goods under the correct tariff item is the first, and arguably, most important step for a taxpayer as apart from determination of the applicable rate of tax, it can be used as a tool for unnecessary harassment by the tax authorities.
29 Nov 2023
All Practices All Industries
The bittersweet classification of Flavoured Milk (1)
Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction. Classifying goods under the correct tariff item is the first, and arguably, most important step for a taxpayer as apart from determination of the applicable rate of tax, it can be used as a tool for unnecessary harassment by the tax authorities.
29 Nov 2023
Classification FMCG
The bittersweet classification of Flavoured Milk
Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction. Classifying goods under the correct tariff item is the first, and arguably, most important step for a taxpayer as apart from determination of the applicable rate of tax, it can be used as a tool for unnecessary harassment by the tax authorities.
Preeti Goyal+129 Nov 2023
All Practices All Industries
Cross-border payments for Indian businesses – Impact of RBI’s new guidelines
The Reserve Bank of India (‘RBI’) vide Notification No. RBI/2023-24/80 CO.DPSS.POLC.No.S-786/02-14-008/2023-24 dated 31 October 2023, has issued a new regulatory framework for Payment Aggregators of Cross Border Transactions (‘PA-CB Regulation’). The said regulation shall govern all entities, including AD Banks, engaged in the processing / settlement of cross-border payment transactions for import and export of goods and services.
29 Nov 2023

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