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

Intellectual Property All Industries+1
Patents – Delhi High Court rules on disclosure vis-à-vis invalidity on ground of obviousness
The article elaborately discusses a recent decision of the Delhi High Court wherein the Court clarified that the mere coverage in every case does not result in obviousness. It also confirmed that the patent applications related to selection inventions may be granted, provided they satisfy three conditions. The High Court also held that coverage and disclosure are distinct concepts.
21 Oct 2021
International Trade and WTO All Industries
Imports by the domestic industry – Law and practice in India
Applications for initiating anti-dumping and countervailing duty investigations are usually filed by or on behalf of the ‘domestic industry’. Therefore, one of the foremost requirements in any Anti-Dumping (‘AD’) or Countervailing Duty (‘CVD’) investigation is to identify the scope of the ‘domestic industry’.
Devinder Bagia19 Oct 2021
Regulatory All Industries
‘Fall-back liability’ under the Consumer Protection (e-Commerce) Rules
It is no surprise that within a short span of time e-commerce has had a tremendous impact on consumers all over the world.  Such dramatic change in the current environment for both businesses and consumers has also posed new challenges, which made it imperative to bring a codified legislation to cater to the interests of the consumers of the e-commerce space.
A S Aniruddha+119 Oct 2021
Direct Tax All Industries
CSR Regulations and charitable institutions – Recent developments
With the advent of The Companies Act, 2013 (‘Companies Act’), the corporates were casted with the mandatory Corporate Social Responsibility (‘CSR’) obligation. Section 135 of the Companies Act provides that every company meeting a stipulated threshold shall spend at least 2% of the average net profits earned during the three immediately preceding financial years, towards CSR activities.
Aastik Ahuja18 Oct 2021
GST Consultancy All Industries
Asset distribution on retirement of partners – A transaction with multiple GST issues
The retirement of partners from the partnership firms is a universal phenomenon. Further, it is not an aberrant practice for partnership firms to distribute assets to its partners at the time of retirement. However, with issues cropping up in the GST law, such distribution of assets to the retiring partners is an area of concern.
By Arushi Jain30 Sept 2021
Competition & Antitrust All Industries
Vertical restraints: A competition analysis of car dealer discount policy
The Competition Commission of India (“CCI”) in its order dated 23.08.2021 penalized Maruti Suzuki India Limited (“Maruti”) with a fine of INR 200 crore for its Discount Control Policy (“DCP”). The DCP restricted the amount of discount a Maruti dealer could offer to its customers. Maruti also required the dealers to seek prior approval if they wanted to offer discounts (cash and non-cash) beyond the prescribed limits.
Charanya Lakshmikumaran29 Sept 2021
Intellectual Property IT & ITES+5
Meritorious win: Patentability of computer related inventions in India
In the case of Ferid Allani v. Union of India and Ors., the Intellectual Property Appellate Board (‘IPAB’) set aside the refusal order of the Indian Patent Office (‘IPO’) and allowed the appellant’s patent application.
27 Sept 2021
All Practices All Industries
Deciphering the scope of ‘goods’-A labyrinthine task!
The scope and ambit of ‘goods’ has always been a contentious issue from a taxation perspective. Tax policies in India have witnessed an evolution of diverse taxes levied on the acts of production, manufacture, sale, lease and transfer of ‘goods’. Thus, situations where one has had to contend with the question of whether an article qualifies as ‘goods’ has been rather frequent.
R. Sahana20 Sept 2021
Regulatory All Industries
Prepaid Instruments – An analysis of master directions issued by RBI
Banks regulator, the Reserve Bank of India (RBI), on 27 August 2021, issued the Master Directions on Prepaid Payment Instruments (‘MD PPI’) to introduce significant changes to the existing legal regime pertaining to the prepaid instruments (PPI) viz., under the Master Directions on Issuance and Operation of Prepaid Payment Instruments (‘2017 MD’).
Manan Chhabra20 Sept 2021
Direct Tax Telecom & Media
Rollback of retro tax: A step in the right direction
In January 2012, the Supreme Court of India gave relief to foreign investors through its landmark decision in Vodafone International Holdings BV v. Union of India (‘Vodafone case’). However, in a matter of months, the ratio laid down by the Supreme Court was rendered infructuous by way of amendments to the Income-tax Act (‘IT Act’), which were given retrospective effect from 1962.
Tanmay Bhatnagar17 Sept 2021
International Trade and WTO FMCG
Circumvention of ADD on ‘ceramic tableware and kitchenware
The Designated Authority through anti-dumping investigation and vide Final Findings Notification dated 8 December 2017, had recommended imposition of anti-dumping duty (‘ADD’) on imports of Ceramic tableware and kitchenware, excluding knives and toilet items (‘subject goods’) originating in or exported from China PR.
Shubhi Khare10 Sept 2021
Intellectual Property All Industries+4
Unconventional trademarks: A roadmap to the future
The article discusses the increasing tread among companies and individuals to go for unconventional or non-traditional trademarks. The authors note that while colour, sound, shape of goods, smell, motion, taste, touch/texture, and hologram marks are recognized in foreign jurisdictions, the Indian Trade Marks law recognizes only colour, shape of goods and sound marks as registrable marks, as there is a requirement of graphically representation in a paper form.
Raghav Sarda30 Aug 2021

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