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

Securities Law All Industries
Fund raising challenges of startups under the Companies Act
The article discusses a recent decision of the Registrar of Companies, NCT of Delhi and Haryana relating to Section 42 of the Companies Act, 2013 (private placement of shares). The Adjudicating Officer has in this decision observed that the provision requires that the company should adhere to the limit of 200 persons not just with respect to the number of persons who ultimately subscribe to the securities of the company, but also that this limit cannot be exceeded at the time of making an offer
Noorul Hassan27 Mar 2023
Direct Tax All Industries
Tax on ‘Cash’ benefits and perquisites – Applicability on waiver of debts
Amongst various tax amendment proposals announced this year, proposal for taxing ‘cash’ benefits and perquisites is likely to have a wide-reaching impact on the taxpayers, especially in the context of waiver of debts due from a corporate debtor. More than the corporate debtor, the amendment may prove to be burdensome for the lender waiving such debts due to withholding tax liability imposed upon such lender. The article aims to discuss the proposed amendment and its impact.
Harshit Khurana22 Mar 2023
Intellectual Property All Industries+4
A ray of hope: Delhi High Court allows amending method claims to product claims
The article discusses a landmark Judgement passed by the Delhi High Court in the matter of Allergan Inc v. Controller of Patents. With this judgement, the Court has allowed amendments made by the Appellant for converting the method of treatment claims to product claims. Capturing the facts of the case, the appeal proceedings, and the decision including the essence of the order, the authors conclude that the present order will serve to be a significant milestone in patent prosecution in India.
16 Mar 2023
All Practices All Industries
Retrospective amendments to Tribunal’s appellate jurisdiction under trade remedy laws
The retrospective amendments proposed by the Finance Bill, 2023 to Section 9C and other related provisions of the Customs Tariff Act, 1975 have tried to resolve the dispute regarding powers of the CESTAT to entertain appeals against the Ministry of Finance’s refusal to impose trade remedy measures despite positive recommendations from the DGTR. The article traces the background of the issue, the previous jurisprudence, the recent amendments proposed, and concludes with some comments.
03 Mar 2023
All Practices Energy
Electricity Conservation (Amendment) Act
In the backdrop of India’s commitments made in the UN Climate Change Conference in 2021, the Central Government has recently enacted the Energy Conservation (Amendment) Act, 2022 (‘Amendment Act’) to amend the two decades old Energy Conservation Act, 2001. The move aims to strengthen the regulatory framework on energy consumption and promote energy efficiency in the country. The article highlights the significant features...
27 Feb 2023
All Practices FMCG
Classification of indigenous ‘Rab’ prepared from sugar cane: The final decision
The issue of classification of the product ‘Rab’ (semi-solid sugarcane juice) and applicable rate of tax on its supply has been a subject matter of dispute for a long time. The article intends to highlight the divergent practices followed by the industry and analyse if the CBIC Circular No. 189/01/2023-GST, dated 13 January 2023 has resolved the issue in entirety. Elaborately analysing the issues and concerns...
23 Feb 2023
Intellectual Property All Industries+4
Do the trademarks provisions permit registrar to transfer pending petitions to IPD
The article discusses a Delhi High Court decision where one of the questions that came up before the IPD, Delhi was whether the Trade Marks Registry can transfer pending rectification/cancellation petitions to the IPD of the respective Hon’ble High Court. The Court observed that if the court thinks it is necessary to consolidate and hear together all the matters related to the same or related subject matter before the IPD, it may direct so.
16 Feb 2023
Intellectual Property All Industries+4
Assessment of the inventive step in India
The article examines a Delhi High Court decision against an order passed by the Controller of Patents and Designs refusing the grant of the patent application for lacking inventive step. It further highlights the fundamental principles discussed by the High Court for analysis of an ‘inventive step’ in India. The article notes how the High Court discussed the various approaches available for determining the inventive step which were followed across various jurisdictions...
Archana Viswanathan Eeshita Das16 Feb 2023
Direct Tax All Industries
Taxation of unexempt income of Public Charitable Trusts
Income derived from Trust property has been exempt under Income-tax laws since the Act of 1886. Tracing the legislative history in respect of income from property held under trust, the author examines amendments made by Finance Act, 1970; Taxation Laws (Amendment) Act, 1975; Finance Act, 1983; and Finance Act, 2022, the author concludes that the present iteration of Section 13(1)(c) / Section 13(1)(d) makes it evident that ...
Samyak Navedia15 Feb 2023
International Trade and WTO All Industries
Arresting the distortion – The EU Commission way
The article elaborately analyses the recent imposition of definitive anti-dumping duty by the European Union on imports of fatty acid originating from Indonesia. The article tries to decode how the EU Anti-dumping Regulation deals with cases where the raw material prices are distorted and how the Commission in the present case implemented the said Regulations.
Gopakrushna Das01 Feb 2023
GST Consultancy All Industries
‘Value addition’ in Value Addition Tax: Extension of limitation period
Post introduction of GST, the State Governments of Kerala, Gujarat and Telangana have amended their VAT laws with the objective of enhancing the limitation period in different forms. The said extension of limitation period needs to be tested on the touchstone of the Indian Constitution i.e., whether the States continued to possess ‘power’ under the Constitution to levy and administer VAT with the advent of GST law.
Disha Bhandari+125 Jan 2023
Direct Tax All Industries
Penalty under Sections 221 & 271C for non-deduction/ short deduction of tax at source
The article deals with a peculiar issue of simultaneous applicability of two penal provisions being Sections 221 and 271C of the Income Tax Act, 1961, which may be fastened on the assessee for non-deduction/ short deduction of tax at source. The authors for this purpose consider the relevant provisions, applicability of Rule of Double Jeopardy and various judicial precedents on applicability of two penalty provisions for the short deduction of TDS.
Venkat Ramanan+124 Jan 2023

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