Articles

Customs, DGFT and Section 28AAA: A clarification that creates confusion

The article discusses recent CBIC Instruction No. 17/2026-Cus., which permits Customs adjudication under Section 28AAA in certain circumstances without prior DGFT invalidation of licences or scrips.

Rohan Muralidharan+104 Nov 2026

Customs All Industries

Judicial clarity on interest deferment under MOOWR: A review of Rajasthan HC decision in Commissioner v. Acme Aklera Power Technology

The article examines the Rajasthan High Court’s recent decision on interest demands for unused goods imported under MOOWR and cleared ‘as such’. It explains that Section 61(2) of the Customs Act, 1962 applies only to goods under Section 61(1)(c), not qualifying manufacturing goods under clauses (a) and (b).

Ratan Jain+104 Nov 2026

Securities Law All Industries

Manager’s/Sponsor’s obligation to maintain minimum continuing interest – Obstacles to compliance with SEBI’s requirements

In the months of July, August and October, SEBI passed a few settlement orders with respect to alleged violations of SEBI regulations relating to the obligation of the Manager or the Sponsor of the AIF. The article reviews one of such settlement orders passed by SEBI and discusses the various obstacles faced by AIFs and their Managers and Sponsors in complying with SEBI’s regulations for a minimum commitment by the Sponsor or the Manager of an AIF.

Vinod Joseph+330 Oct 2026

General Corporate All Industries

IFSCA imposes certification requirements to enhance cyber security

The article discusses the IFSCA circular which was issued on 27 October 2026 to impose certification requirements to strengthen cyber security framework. These guidelines require boards and senior management to have adequate cyber risk knowledge and mandated regular employee training.

Vinod Joseph+230 Oct 2026

General Corporate Financial Services

SEZ Rules amended to ease regulatory burden for funds in GIFT-IFSC

The article discusses the Special Economic Zones (Fourth Amendment) Rules, 2026 which has been notified by Ministry of Commerce and Industry to ease regulatory burden of funds. The changes made by the Amendment Rules are relevant for funds and Fund Management Entities (‘FME’) established in an International Financial Services Centre (‘IFSC’).

Vinod Joseph+127 Oct 2026

Search Articles

Transfer Pricing All Industries
Recent Transfer Pricing amendments – Expanding applicability?
Historically, the transfer pricing (‘TP’) regime under Indian tax law has been shaped as much by judicial interpretation as by legislation. Over the years, courts and tribunals played a pivotal role in narrowing the scope of TP applicability by insisting on substantive tests of ownership, control, and demonstrable profit impact. The Income-tax Act, 2025 (‘New Act’), however, marks a conscious departure from this approach.
Harshit Khurana+126 May 2026
Economic Offences All Industries
Interplay between Sections 24 and 26 of the Benami Act: Scope of expansion of reference
This article examines the statutory framework governing such powers and analyses the extent to which the reference before the AA can be altered without violating the jurisdictional architecture embedded under the Benami Act.
Tanmay Bhatnagar+221 May 2026
Data Protection & TMT IT & ITES
DPDP Act and Rules: A ticking compliance timeline
The Digital Personal Data Protection Act, 2023 (‘DPDPA’) and the Digital Personal Data Protection Rules, 2025 (‘Rules’) have been published in the Gazette in November 2025. The final implementation of the rules is slated to commence in November 2026 (in respect of the Consent Manager provisions) and May 2027 (in respect of all other provisions of the law) with certain media reports anticipating a reduction of the said timeline to November 2026.
Prashant Phillips+113 May 2026
International Trade and WTO Energy
India’s solar sector at crossroads of trade remedy actions by USA
This article aims to analyze how the USDOC reached these outcomes, with focus on adverse-facts-available (‘AFA’), critical circumstances, and the emerging issue of transnational subsidies linked to Chinese-origin inputs.
Arpit Mehra+107 May 2026
Mergers & Acquisitions IT & ITES+1
No Data, No Deal? The DPDP Act’s impact on Indian M&A
The Digital Personal Data Protection Act, 2023 (‘DPDP Act’) has altered how mergers and acquisitions are evaluated in India. What was once a routine ‘IT diligence’ item has now become a central driver of deal risk, valuation, and even deal viability in some cases.
Srabonee Roy+305 May 2026
Direct Tax All Industries
Conundrum of Taxability of FTS: Services rendered in India
This article examines the domestic law history, India’s own treaty practice, and international jurisprudence on the subject.
Ravi Sawana+229 Apr 2026
Mergers & Acquisitions All Industries
SPACs explained: India’s regulatory position and future outlook
Unlike traditional IPOs, SPACs offer a faster and more flexible route to public markets, enabling private companies to negotiate valuation and transaction terms directly with the sponsor rather than relying solely on market driven price discovery.
Aditya Kumar22 Apr 2026
General Corporate All Industries+1
Key amendments to the Companies (Incorporation) Rules, 2014: Reduction of compliance burden
The Ministry of Corporate Affairs has proposed amendments to the Companies (Incorporation) Rules, 2014 through a public notice dated 8 April 2026, inviting public comments on the draft Companies (Incorporation) Amendment Rules, 2026.
Akshat Mishra21 Apr 2026
Intellectual Property All Industries
Close enough to misrepresent, but not enough to infringe?
The recent decision of the Madras High Court in the case of Sangeetha Caterers and Consultants LLP v. Rasnam Foods Pvt Ltd and Ors. represents a watershed moment in Indian intellectual property jurisprudence with respect to the interplay between infringement and passing off in trademark law. Referring to the Trade Marks Act, 1999 and the Commercial Courts Act, 2015, the case provides a nuanced exploration of the intersection between franchise contracts, statutory trademark rights, and the common law doctrine of passing off.
Divya Vishvapriya20 Apr 2026
Intellectual Property All Industries
'Pisco' and Geographical Indications – A recent judicial determination
The South American Nation of Peru, through its Embassy in New Delhi, filed an application under Section 11 of the Geographical Indication of Goods (Registration and Protection) Act, 1992 (‘Act’), seeking registration of the Geographical Indication (‘GI’) PISCO for an alcoholic beverage manufactured in Peru. The Asociacion De Productores De Pisco A.G. (‘ADP’) filed an opposition against Peru’s application.
Chhavi Dhawan20 Apr 2026
International Trade and WTO All Industries
Mapping India’s trade remedy regime: Empirical trends and insights from March 2026
This article examines recent initiations across various categories in the light of shifting trends in Indian trade remedy investigations. The article also examines empirical trends across type, nature, country and sectors targeted by these actions.
Pareesha Gupta+108 Apr 2026
Employment Law All Industries
New Labour Codes: Settlement Agreements and Contracting Out – Is it a possibility?
With the coming into force of the new labour codes on 21 November 2025, the revised definition of ‘wages’ has assumed critical importance for the computation of statutory dues. The definition adopts a bifurcated structure, clearly distinguishing between inclusions and exclusions, and the notional wage amount on the basis of which social security contributions and other statutory benefits are required to be paid.
Asish Philip Abraham+303 Apr 2026

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