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

Commercial Litigation All Industries
Extension of limitation by Apex Court due to second wave of Covid-19
The sudden onset of the pandemic Covid-19 in March 2020 had pushed litigants across the country into hardships with respect to the filing of petitions/ suits/ appeals/ applications etcetera and initiating and continuing legal proceedings before the various Courts and Tribunals.
Dinesh Babu Eedi17 May 2021
Intellectual Property All Industries+4
Exploring TRIPS Covid-19 waiver: Is the remedy effective?
The unprecedented Covid-19 pandemic has wreaked havoc by not only taking countless lives but also by robbing the families of their means to livelihood. Countries across the world are grappling with both economic and social breakdown. While vaccinations have started in most countries, there is a glaring difference in accessibility and affordability of vaccines, drugs and other resources required to combat Covid-19 pandemic between the developed, developing and least developed countries.
Sutapa Jana14 May 2021
International Trade and WTO All Industries
ADD and CVD on goods removed from SEZ to DTA – ‘Missing link’ filled by Finance Act
Union Budget 2021-22 (‘Budget’) was one of the most anticipated budgets given that it was the first Union Budget to be presented after the onset of the COVID pandemic. In the Budget, while the Finance Minister announced the repeal/suspension of a number of existing anti-dumping duties (‘ADD’) and countervailing duties (‘CVD’), the Finance Minister also proposed several legislative measures for strengthening the existing ADD and CVD mechanisms. With the recent enactment of the Finance Act, 2021
Jayant Raghu Ram28 Apr 2021
GST Consultancy Automobiles & Components
Untangled indirect tax web in automotive sector – Whether proposed PLI scheme will do justice?
The automotive industry is a major contributor to the Indian economy. Currently, it is the fourth largest automotive sector in the world and is expected to come under top 3 automotive sectors in the world by 2026. The sector also accounts for about 15% of the country’s total tax collections.
Shivam Mehta26 Apr 2021
Intellectual Property FMCG +4
Comparative advertising of soaps – No violation of trademark law if backed by science: Bombay High Court
Comparative Advertising is an aggressive form of marketing involving direct or veiled comparisons of one brand with one or more competing brands. Comparative advertisements may often lead to a legal tussle under the Indian Trademark Law.
Ayushman Kheterpal21 Apr 2021
All Practices All Industries
Definition of ‘Wages’ – Confusion worse confounded
The National Commission on Labour (‘NLC’), in its vast Report submitted in the year 2002, acknowledged the need to have separate definitions of the two terms ‘wages’ and ‘remuneration’, to avoid endless litigation. It proposed to include only basic wages and dearness allowance under ‘wages’, and all other payments including other allowances as well as overtime payment together with wages under ‘remuneration’ .
Noorul Hassan16 Apr 2021
Direct Tax FMCG
Tribunals power to grant stay: The case of Pepsi Foods
In the current bureaucratic setup of taxation systems in India, the right to appeal is an important right. The right of appeal against the Orders by the Income Tax authorities under the Income Tax Act, 1961 (‘Act’) has been expressly conferred on the taxpayers. In disposing of these appeals, the appellate authorities have inherent power to grant stay against the tax demands raised by Income Tax officers.
14 Apr 2021
All Practices Telecom & Media
CCI’s market study into the telecom sector in India: Key observations
Recently, on 22 January 2021, the Competition Commission of India (‘CCI’) released its key findings and observations from a study exploring the evolution of the sector and the present regulatory challenges relating to the sector. Through the study, the CCI assessed the market dynamics within the sector and highlighted developments in the sector which could lead to competition concerns in the present and foreseeable future
30 Mar 2021
BIS All Industries
Quality Control Orders – The recent surge and challenges
The article discusses the recent surge in Quality Control Orders and the various challenges being faced by the industry. The author notes that at present import of raw material for use in manufacture of finished goods which would be exported, is also being denied if the imports are not in compliance of these quality control orders. He also discusses the applicability of such Orders on stock in hand.
Saurabh Malpani30 Mar 2021
Intellectual Property All Industries+4
Acquiescence: Being vigilant and not blind sided
A registered proprietor of a trademark is required to remain cautious on misuse of the trademark by others, failing which he may be disentitled from taking any legal action against the alleged offenders. Such disentitlement, referred to as ‘acquiescence’, therefore is a concept that every trademark owner must know. The article discusses Section 33 of the Trade Marks Act, 1999 while also analysing elements of acquiescence, burden of proof and various SC and HC decisions clarifying the concept.
Raghav Sarda25 Mar 2021
GST Consultancy Energy
Topsy-turvy state of taxation on distribution of electricity
The article attempts to discuss the dispute on the scope of distribution of electricity services by DISCOMs. The issue was ignited when CBIC issued a circular in 2018 stating that specified services provided by DISCOMs shall attract GST liability. Recently, the Rajasthan High Court relying upon a Gujarat High Court decision has quashed the circular and held that such services are exempted from GST. The article analyses the precise issue and the reasoning given by the High Courts.
24 Mar 2021
Direct Tax All Industries
Goodwill no more an intangible asset – Some interesting issues
Analyzing the amendments proposed by the Finance Bill, 2021 to undo the benefit pertaining to depreciation on goodwill, the article discusses some interesting issues like applicability of the amendments to business re-organizations concluded prior to 1 April 2021, impact on existing litigation and that whether transactions can be concluded by recognizing other intangibles? According to the author, it is necessary for the business to revisit the positions already taken to avoid such litigation…
Abhinov Vaidyanathan18 Mar 2021

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