Articles

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

International Trade and WTO All Industries

From public/user interest to economic modelling: Insights from the UK’s e-bike trade remedy review

The article discusses the United Kingdom’s transition review of anti-dumping and countervailing duty measures on electric bicycles from China, where the UK Trade Remedies Authority concluded that continuation of measures on all e-bikes failed the Economic Interest Test. The article examines how the TRA collected and used economic information, how partial-equilibrium modelling was applied to assess different outcomes, and how the TRA’s economic assessment operated alongside the Secretary of State’s decision-making power. It also considers what this approach may offer for the examination of economic interest in Indian trade remedy investigations. According to the authors, it is important for Indian authorities to integrate a more nuanced public or user interest assessment into their final findings, particularly in sectors critical for the economy.

Arpit Mehra+114 Sept 2026

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Commercial Litigation All Industries
Contracts: A commercial and judicial framework
As an expression of commercial intent, Contracts are far from routine formality and serve as legal instruments that define expectations and allocate risk. In India, the execution and enforcement of contracts is governed by the Contract Act, 1872.
Krithika Jaganathan+203 Mar 2026
GST Consultancy All Industries+1
Availing GST credit using TR-6 Challan: Navigating the uncertainty
The article delves deep into the question of availability of input tax credit when IGST is paid on imports using TR-6 Challan, i.e., due to various circumstances much after the import.
Asish Philip Abraham+327 Feb 2026
Intellectual Property All Industries
Defending the home turf: Madras HC reaffirms local goodwill over global stature
The article discusses the recent decision of the Hon’ble Madras High Court in a trademark dispute between an international retail giant and an Indian domestic entity. Ltd. The judgment serves as an important touchstone for the ‘territoriality principle’ in intellectual property law, balancing the rights of global brands against established local businesses.
Divya Vishvapriya25 Feb 2026
Customs All Industries
Realisation of export proceeds through a mode other than Irrevocable Letter of Credit – Chhattisgarh HC clarifies on export duty exemption
The article discusses the recent decision of Chhattisgarh HC which holds that export duty exemption is available to the rice exporters irrespective of the mode of realisation of export proceeds. The case highlights the true scope and meaning of the requirement relating to ‘irrevocable Letter of Credit’.
Ratan Jain+120 Feb 2026
Direct Tax All Industries
Decoding Home-Office PE: OECD’s 2025 Framework and India’s Reservations
The article discusses what has been laid down by the Organization of Economic Cooperation and Development (‘OECD’) and India’s position and the distinction between the two in determination of a PE in context of remote working arrangements.
Venkat Ramanan+119 Feb 2026
Customs Aviation
Hangar to horizon: The aviation push in Budget 2026
The Union Budget 2026 marks a decisive policy shift for the aviation and aerospace sector by placing manufacturing, MRO (maintenance, repair and overhaul), and supply-chain localization at the centre of growth strategy. The most impactful element of this shift is the extension of the customs duty exemptions on aircraft parts, components, and raw materials – aimed at strengthening India’s position as a global aviation manufacturing hub.
Kruti Parashar+218 Feb 2026
Mergers & Acquisitions All Industries
India’s revised startup framework: Key reforms
India has revised its startup regulatory framework with the aim of supporting innovation and strengthening the startup ecosystem. On 4 February 2026, the Ministry of Commerce and Industry, through the Department for Promotion of Industry and Internal Trade (‘DPIIT’), issued Gazette Notification G.S.R. 108(E) (‘New Framework’). This New Framework supersedes the earlier framework issued under G.S.R. 127(E), dated 19 February 2019.
Akshat Mishra17 Feb 2026
Mergers & Acquisitions All Industries
Variable Capital Company: An overview
The Variable Capital Company (‘VCC’) model was first conceptualised in Singapore through the Variable Capital Companies Act, 2018. VCC model is a unique corporate structure tailored to support investment funds. VCCs provide a corporate structure which achieves flexibility by treating the issuance of new shares (subscription) and the cancellation of existing shares (redemption) as simple administrative actions without requiring regulatory filings and shareholder approvals, offering a progressive approach for pooling investment funds.
Aditya Kumar17 Feb 2026
Customs All Industries
Scope of Section 28KA: A case for restoring appellate substance to Customs Advance Rulings
The Advance Ruling framework provided under Chapter VB of the Customs Act, 1962 (‘Customs Act’), serves as an instrument of trade facilitation. As per the framework, an applicant can seek a ruling from Customs Authority for Advance Rulings (‘Authority’) on issues such as classification, valuation, rules of origin, etc, which will be binding on the applicant and the customs department (in respect of such applicant).
Santhana Gopalan+212 Feb 2026
Customs All Industries
Navigating India’s Strategic Response to the Global Trade Disruption: A Shift Towards Self-Reliance
This article touches upon few proposals in the Union Budget 2026-27 which aims to take the country towards the above objectives.
Santhana Gopalan+112 Feb 2026
Customs Energy
Customs Duty on clearance of Electricity from SEZ to DTA: Resolution of the Parity Battle by Supreme Court in Adani Power and the role of Union Budget 2026-27
The controversy surrounding the levy of customs duty on electrical energy supplied from Special Economic Zones (‘SEZ’) to the Domestic Tariff Area (‘DTA’) has resulted in more than a decade of litigation. While many assessees have been facing the issue, the case of Adani Power was dealt with primarily before the Courts. The aftermath of the legal battle led to significant reassertion of constitutional principles in taxation disputes.
Ratan Jain+112 Feb 2026
Intellectual Property IT & ITES
India’s new startup and deep tech startup framework: Why the 2026 DPIIT notification matters
The Department for Promotion of Industry and Internal Trade (DPIIT), on 4 February 2026, issued Notification G.S.R. 108(E). The Notification G.S.R. 108(E) redefines the criteria and recognition process for Startups and Deep Tech Startups in India. Said notification not only supersedes the earlier Gazette Notification G.S.R. 127(E) dated 19th February 2019 but also marks a significant policy evolution in India’s innovation ecosystem.
Raghav Sarda+111 Feb 2026

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