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

Direct Tax All Industries
TCS on sale of goods – Practical nightmare
Sub-section (1H) introduced in Section 206 of the Income-tax Act, 1961 by the Finance Act, 2020, seeks to extend the ambit of Tax Collection at Source (‘TCS’) to consideration received from sale of goods. The article seeks to address certain practical issues that would be faced by tax payers in following the law effective from 1-10-2020. It discusses that the meaning of ‘goods’ must be derived from the Sale of Goods Act and not from…
S. Sriram21 Sept 2020
General Corporate All Industries
Understanding cross border social security obligations
The article notes that many countries with which India has SSAs have clarified that the work from home scenarios arising out of COVID-19 would not be considered for determining the eligibility of payment of social security obligations, but in the absence of any clarification from Employees Provident Fund Organisation, there exists an ambiguity on the status of foreign workers who are currently working remotely from their home country…
Kumar Panda14 Sept 2020
Intellectual Property All Industries+4
Patents – Patentability with respect to inventive step and proof of right
In this case [Stempeutics Research Pvt. Ltd. v. The Assistant Controller of Patents & Designs ], the Intellectual Property Appellate Board (‘IPAB’) adjudicated patentability with respect to inventive step under Sections 2(1)(ja) and 3(e) of the Patents Act, 1970 (‘Act’). The IPAB also addressed the issue of submission of proof of right under Section 7(2) of the Act.
the IPR team in Lakshmikumaran & Sridharan+113 Sept 2020
Intellectual Property All Industries+4
Trademarks – Prior use holds precedence over prior registration
In the present case [Mandom Corp v. Fem Care Pharma Limited & Ors. ], the Intellectual Property Appellate Board (“IPAB”) examined one aspect of the often ambiguous issue in trademark law of prior use versus prior registration. It also clarified certain procedural law principles like res judicata, locus standi, and burden of proof.
10 Sept 2020
Intellectual Property All Industries+4
Trademarks “Your Wings to Life” and “Gives You Wings” are neither deceptively similar nor identical
In the present case [Red Bull AG v. Dr. Reddy’s Laboratories Limited & Ors. ], the Intellectual Property Appellate Board (“IPAB”), determined whether a registered trademark of a sub-brand, if not in use, can be removed from the trademark register on the request of a non-aggrieved party.
10 Sept 2020
International Trade and WTO All Industries
Suspension of lesser duty rule by the EU in anti-dumping investigations
The lesser duty rule may be suspended by the EU if there are distortions of raw materials price. Moreover, as per Article 7(2a), the lesser duty rule can only be suspended when a single raw material for which distortion is found accounts for not less than 17% of the cost of production of the product concerned. After these requirements of Article 7(2a) are met, it still has to go through the rigours of the Union interest test.
Vikrant Nehra28 Aug 2020
All Practices All Industries
CCI’s changed approach to enforcement amidst the pandemic
The Competition Commission of India’s (“CCI”) regular functioning continues to stand suspended amid the COVID-19 pandemic since March 2020. The Indian antitrust regulator however was quick to adapt to the changed circumstances and adopted a modus operandi which allowed for parties to submit merger notifications as well as responses in on-going investigations and new informations online.
26 Aug 2020
GST Consultancy All Industries
Contractual payment = Consideration?
The article elaborately discusses the thin line which a payment needs to cross in order to become a consideration. Discussing the definitions of ‘consideration’ under GST law and Indian Contract Act, 1872, the article states that payment should have a direct and sufficient nexus with the supply and be at the desire of the promisor.
Mansi Goel26 Aug 2020
GST Consultancy All Industries+1
‘Intermediary’ – Mediating required for intermediary
The article discusses at length the issue as to whether an intermediary suppling service to a foreign customer should discharge CGST+SGST or IGST. The authors are of the view that in such case, the transaction would be covered under Section 13(8)(c) and be deemed as inter-State supply as per Section 7(5)(c). They also state that the Gujarat High Court’s observation in the case of Material Recycling Association of India, that CGST+SGST would be liable in such case, is a mere obiter dicta.
26 Aug 2020
Direct Tax All Industries
Doctrine of Merger and its application to orders passed under Income Tax Act
Doctrine of Merger is not applicable in all scenarios and to all the orders passed under the Income Tax Act. The Courts have been playing a vital role by applying this doctrine on case to case basis to determine whether or not the powers under Section 263 and 154 have been exercised within the time limits prescribed and also in certain cases to determine if the appeals have been filed within the condonable period.
Abhinov Vaidyanathan18 Aug 2020
Intellectual Property All Industries+4
Dishonest adoption of a well-known trademark for dissimilar goods and services - A ground of infringement
The Delhi High Court in the case of Bayerische Motoren Werke AG v. Om Balajee Automobile (India) Private Limited granted an ad-interim injunction to the plaintiff and restrained the defendants, from manufacturing, exporting, importing or offering for sale, advertising or in any manner dealing with goods, not limited to e-rickshaws, bearing the mark “DMW” or any other mark which is identical or deceptively similar to the plaintiff’s “BMW” trademarks.
Anoop Verma14 Aug 2020
General Corporate All Industries
Corporate Social Responsibility and implementation agencies
The article discusses at length the recently released draft Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020. According to the authors, the Draft Rules are a ray of hope in regulating implementation agencies and ensuring a greater transparency by formulating the registration process.
Shikha Thakkar11 Aug 2020

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