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
Exclusion of Standard-Compliant Products from the scope of the PUC
The article examines the recent Final Findings issued by the DGTR in the Mid-Term Review of countervailing duty on imports of Welded Stainless-Steel Pipes and Tubes (‘product under consideration’, ‘PUC’) from China PR and Vietnam. The author elaborately discusses the three reasons as listed by the DGTR while rejecting exclusion of specific grades of the PUC compliant with American Society of Mechanical Engineers-Bioprocessing Equipment (ASME-BPE) standards.
25 Feb 2022
Customs Automobiles & Components
Evolving EV ecosystem in India
The article highlights the changes in entries relating to electric vehicles (‘EV’) and their probable impact on the EV ecosystem in India. Discussing the amendments made by a notification issued as part of Budget 2022 proposals, the authors point out that though there is no change in the rate of duty, the changes carried out in the description in context of the form and the manner in which the goods are to be imported is likely to cause muddle among the industry and the field formations.
Amber Kumrawat25 Feb 2022
Intellectual Property All Industries+4
Prior use v. registered trademark
The article analyses Section 34 of the Trade Marks Act, 1999 which keeps on a higher ground the rights of a prior user of the mark than that of the registered proprietor of a trademark who is granted registration later. It highlights the key requirements that a prior user is required to meet and what the Courts consider in determining whether the ‘use’ requirements are satisfied. The article also discusses a few examples of evidentiary documentation that can be used...
Raghav Sarda24 Feb 2022
Direct Tax All Industries
Taxing of crypto gains – Ushering in a new era of regulation
The proposed taxation regime and the requirements under the Companies Act, 2013 are in line with the updated guidance for virtual assets issued by Financial Action Task Force, an inter-governmental organisation in October 2021. Elaborating on the new tax regime, the author also deliberates upon how different countries across the world are regulating and taxing crypto currency transactions…
Kumar Panda23 Feb 2022
Direct Tax All Industries
Dilemma of formation by reconstruction or splitting-up of existing business – A deterrent to income-tax benefits?
The legislature has time and again introduced various income-tax benefits and incentives to encourage fresh investments and stimulate the economic growth. These incentives are generally given to new businesses in form of tax holidays, concessional tax rates or additional deductions.
Prachi Goel Aastik Ahuja15 Feb 2022
International Trade and WTO All Industries
India – sugar subsidies: A bitter verdict at the WTO
On 14 December 2021, a dispute settlement panel of the World Trade Organization (‘WTO’) circulated its report concerning the subsidies allegedly granted and maintained by India in respect of sugar domestically produced and exported from India.
Jayant Raghu Ram01 Feb 2022
Competition & Antitrust All Industries
Competition Law in India – 2021
The year 2021 has been quite enriching for the competition law regime in India with multiple investigations ordered into varied sectors such as technology, sports, cinema and automobile. The year ended with the Competition Commission of India (“CCI") directing an investigation into allegations of abuse of dominance by Apple in the market for app stores for iOS in India.
Charanya Lakshmikumaran+231 Jan 2022
Intellectual Property All Industries+4
Delhi High Court lays down rules of claim construction – Literal rule of interpretation to be applied while interpreting claims
In a detailed judgment, the Single Judge of the Delhi High Court rejected the challenge to the validity of the suit patent raised by the Defendants, as they had failed to establish a credible challenge concerning its validity.
Malathi Lakshmikumaran Srinivasan T.28 Jan 2022
Customs All Industries
Westinghouse Saxby Farmer Ltd. – The saga continues
The Supreme Court’s decision in Westinghouse Saxby Farmer Ltd. v. CCE, Calcutta (‘Westinghouse decision’) evoked an intriguing discussion on the classification of ‘relays’ used as part of Railway signalling systems.
25 Jan 2022
GST Consultancy All Industries
Valuation under GST – When price is not the sole consideration for a supply?
Business dynamics requires a company to adopt various models of transactions. The nature and manner of executing such transactions is decided by them considering many business factors.
Satya Sai24 Jan 2022
Direct Tax All Industries
Reassessment notices issued under old regime – An attempt to revive a dead law?
The Covid-19 pandemic severely impacted the functionality of both government and citizens right from early 2020. Due to lockdowns and other preventive measures announced by the Government of India (‘GOI’), both taxman and taxpayers were unable to function normally.
Devashish Jain17 Jan 2022
Economic Offences All Industries
Laws related to economic offences – A primer
In India, there is no legislation as such that defines an ‘economic offence’. Economic offences encompass all crimes which occur during the course of any economic or business activity.
Dinesh Babu Eedi17 Jan 2022

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