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

Insolvency All Industries
Withdrawal of corporate insolvency proceeding even prior to formation of committee of creditors
The article discusses a recent decision of the Supreme Court establishing that a plea for the withdrawal of the Corporate Insolvency Resolution Process can be allowed by the adjudicating authority even prior to the establishment of the committee of creditors. The author observes that the Supreme Court has not only addressed the existing gap in Section 12A of the IBC but it has also recognized the obligatory status of Regulation 30A.
A S Aniruddha03 Aug 2023
All Practices All Industries
Circumvention of Trade Remedy measures – A critical analysis of Indian provision
Trade remedy measures are applicable only to specific products originating in certain countries. Sometimes exporters make changes in the business model to overcome the measures by circumventing the duties and thereby rendering the measures largely ineffective.
02 Aug 2023
GST Consultancy All Industries
Leasing of capital goods between two GSTINs
The article seeks to analyse the GST implications on leasing of capital goods between ‘distinct persons’, in the light of a recent ruling of the Maharashtra Appellate Authority of Advance Ruling. After providing the crisp summary of the Ruling, the article examines the implication of the Ruling in respect of issues regarding valuation, mere movement of goods not amounting to supply, and documentation.
Padmasri Manyam Ananya Raghavendra28 Jul 2023
Intellectual Property All Industries+4
Patent of method of treating a plant
The article discusses a recent decision of the Hon’ble Calcutta High Court which has set aside an order passed by the Controller of Patents and Designs refusing the grant of patent for treatment of a plant disease, for being a method of agriculture under Section 3(h) of the Patents Act, 1970. The High Court in this regard noted that Sections 3(h) which bars the patenting of a method of agriculture or horticulture, does not contemplate treatment of plants
24 Jul 2023
Direct Tax All Industries
Change of opinion: Whether permissible under the new provisions of reassessment?
The Finance Act, 2021 substituted the provisions of reassessment under the Income-tax Act, 1961. Under the new reassessment provisions, the concept of ‘reason to believe’ has been substituted with ‘information’ which suggests that the income has escaped assessment. The article discusses the question as to whether such ‘information’ is required to be tested against the concept of ‘change of opinion’, as was required under the old reassessment provisions.
Neha Sharma19 Jul 2023
International Trade and WTO Consumer Electronics
India loses the fight for electronic goods against EU at the WTO
The WTO panel recently ruled against India’s import duty measures in relation to certain Information and Communication Technology (‘ICT’) goods, holding the measures as inconsistent with Articles II:1(a) and (b) of the GATT 1994. The article analyses the critical arguments raised by India to defend its position and the panel’s ruling thereon.
Rizwan Shah29 Jun 2023
Commercial Litigation All Industries
Revival of insolvency proceedings: Analysis and way forward
Revival of the Corporate Insolvency Resolution Process (‘CIRP’) proceedings refers to the restoration of the already withdrawn CIRP by a creditor which generally happens upon the breach of the settlement agreement (‘Settlement Agreement’) pursuant to which the application for CIRP also gets withdrawn. In such circumstances, rather than filing for a fresh application for initiation of CIRP, the creditor may seek reviving of the earlier application.
Aman Gupta+127 Jun 2023
GST Consultancy All Industries
Export of services: Settled
The article discusses a recent decision of the Larger Bench of the CESTAT which settles, in favour of assessee, the issue as to whether Business Auxiliary Services (BAS) provided by Indian agents to foreign entities qualify as export of services under the service tax regime. The article in this regard also analyses whether this decision of the Larger Bench will have any impact in the GST regime.
Disha Bhandari+126 Jun 2023
Direct Tax All Industries
Impact analysis of the Supreme Court decision in Saraf Exports v. CIT: Worth the wager?
The article discusses a recent decision of the Supreme Court in the case of Saraf Exports v. CIT, wherein the Apex Court has held that export incentives like Duty Drawback and DEPB will not qualify as first-degree nexus for the purposes of claim of deduction under Section 80-IB of the Income Tax Act, 1961. The decision has also reiterated the principle laid down earlier that restrictive meaning must be given to the expression ‘derived from’.
Krishna Laasya V20 Jun 2023
Intellectual Property FMCG +4
Toblerone saga – Sweet enough; but not Swiss enough
The article discusses the application of the Swissness Act, 2017 which regulates the use of Swiss symbols or labels, associating the products and services with Switzerland. Talking about the criteria for Swissness and the effect of the Act on the famous chocolate brand, the article notes that evocation is a huge factor when understanding consumer psychology. According to the author, while the Act does not refer to trademarks per se, it does find its basis in the concept of evocation.
Anushka Verma14 Jun 2023
International Trade and WTO All Industries
Becoming trade remedies-ready – A practical guide for producers and exporters
When producers or exporters export goods to other countries, they most likely would have come across a trade barrier of some form or the other. While tariff walls have as such declined and non-tariff barriers have increased, importing countries continue to use trade remedial measures as a defense against imports. In fact, India and the United States are the leading users of trade remedial measures while imports from China are the major target of these trade remedial measures
Devinder Bagia+130 May 2023
Direct Tax All Industries
Deemed application provision causes uncertainties for donation aggregators
Charitable entities set up for different charitable causes such as education, yoga, relief of poor, medical relief, advancement of any general public utility etc., receive a tax-exempt status under Section 10(23C) and Section 11 of the Income-tax Act, 1961 (‘Act’). As per Section 11 of the Act, the trusts or charitable institutions are subject to following conditions to obtain tax exemption:
26 May 2023

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