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 Real Estate & Infrastructure
Lapsing of land acquisition proceedings – Supreme Court Larger Bench answers reference
The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (“2013 Act”) was passed with a view to address various inadequacies in the existing Land Acquisition Act, 1894 (“1894 Act”). The 2013 Act contains provisions for enhanced compensation as well as rehabilitation and resettlement.
Aditya Thyagarajan16 Jun 2020
Insolvency All Industries
IBC (Amendment) Ordinance
Novel Corona Virus Disease 2019, or better known as COVID-19, has created havoc across the globe. Till date, the pandemic has infected lakhs of people across the world and the said number has been increasing rapidly each day. Due to outbreak of COVID-19, various countries including India, have imposed lockdowns to combat the spread of the disease.
Dinesh Babu Eedi16 Jun 2020
Intellectual Property All Industries+4
Anti-competitive practices in patent licenses
The Delhi High Court has upheld the CCI’s jurisdiction in matters concerning alleged anti-competitive practices for protection of the Patent Rights but at the same time upheld his previous decision clearly holding that the domain of CCI and Patent Controller are distinct and not necessarily in conflict.
15 Jun 2020
GST Consultancy All Industries
Exporting under GST – A Boon or Bane?
The COVID-19 pandemic has majorly hit the trade and industry, slowing down economies around the globe. The businesses in India have also been severely impacted by the recent lockdown which has created a fear of recession in the economy.
Nirav Sanjay Karia28 May 2020
Data Protection & TMT IT & ITES
Aarogya Setu and Privacy Concerns
Aarogya Setu is a mobile application launched by the Government of India on April 2, 2020. As per the terms of service of the Aarogya Setu Application (“ASA”), the intention is to provide a service to notify, trace, and suitably support a registered user regarding the COVID-19 infection. The press release1 issued by the Ministry of Electronics and IT explains the functioning of the application in the following manner
27 May 2020
All Practices All Industries
Introduction of Significant Distortions Methodology in the EU’s anti-dumping laws
Anti-dumping duty on the import of product cannot exceed the margin of dumping. Dumping margin is the difference between normal value and export price and is specific to the exporter concerned. Normal value means selling price in the domestic market of the exporting country in the ordinary course of trade.
26 May 2020
All Practices IT & ITES
Personal Data Protection in India
Data is becoming increasingly important in the current business landscape. Regulators, policy makers and business houses alike are concerned with how privacy and data security impact the economy. According to a 2016 report by McKinsey, all types of data flows acting together have raised world GDP by 10.1 percent over what would have resulted in a world without any cross-border flows of data.
25 May 2020
Direct Tax All Industries
Is Section 132(4A) a free getaway pass for the assessees
Search under Section 132 of the Income-tax Act, 1961 (“IT Act”) is conducted to unearth cases of assessees with undisclosed income and is always considered as invasion of privacy by the assessees on whom it is conducted. The assessees also fear search because information found during search will not only affect that assessment year but would also empower Authorities to conduct Assessment/Reassessment proceedings for preceding six years.
19 May 2020
General Corporate All Industries
Electronic execution of contracts in the time of pandemic COVID-19
As held by the Courts in catena of judgements, e-contracts are valid and enforceable under the laws of India. India has been and will be witnessing a surge in the execution of contracts electronically. Now, due to COVID-19, execution of contracts electronically has become inevitable. Considering the ease of execution coupled with the enforceability, there is an increased recognition for these forms of execution.
13 May 2020
Intellectual Property All Industries+4
When can expression of opinions become defamatory
In the case of Abhijeet Bhansali v. Marico Ltd.[1], the Division Bench of the Bombay High Court while dealing with the issue of disparagement of PARACHUTE COCONUT OIL by a video blogger, laid down the principles by which any such video or any statement can be considered to be defamatory.
12 May 2020
Commercial Litigation All Industries
Performance Securities - Legal Principles and early decisions on enforcement during COVID-19
Bank guarantees, letters of credit, pledges and other similar instruments cement commercial dealings by securing payment against default of a contract. A key aspect of such security instruments is also that they are usually exercisable at the unilateral option of the holder, in order to ensure timely cashflow, despite a pending dispute as to whether the default has occurred.
Charanya Lakshmikumaran08 May 2020
Regulatory FMCG
Confusion on ‘essential commodities’ in the time of lockdown
Several lessons are being learnt from the experience of lockdown amidst COVID-19.It also exposed varioussoftspotsin Indian laws and executive orders.Questioning the authority on such technicalities would have been termed insensitive and may have caused unnecessary hurdles to secure the recovery from the pandemic.
01 May 2020

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