Articles

Principles of Rectification of Register of Members

On 23 December 2025, the NCLAT delivered a Judgement on the issue involving Section 59 of the Companies Act, 2013 (‘Act’) upholding the Order passed by the NCLT, Hyderabad.

The jurisdictional tussle between GST and Customs authorities

The article discusses the question as to whether Customs or GST Department has jurisdiction and to what extent, if IGST is declared to be a levy under the CTA or the IGST Act, respectively.

Unauthorised software: Navigating the spectrum of software piracy and compliance action

While ensuring lawful licensing is a foundational obligation and even unintentional misuse must be course-corrected, at the same time, enforcement practices should reflect the highest of ethical and legal standards.

India-Oman CEPA: Tariff liberalisation

On December 18, 2025, India and Oman signed a Comprehensive Economic Partnership Agreement (CEPA), marking Oman’s first bilateral agreement since its deal with the United States in 2006. This article discusses India’s trade with Oman, tariff liberalization, rules of origin, and the technical barriers impacting trade between the two nations

The digital frontier: Navigating the ‘Virtual Service PE’ in international taxation

The article discusses the concept of Virtual Service Permanent Establishment (PE) in international taxation. It covers the services of PEs under Double Taxation Avoidance Agreements (DTAAs), the Revenue’s gambit, and judicial interpretations related to Virtual Service PEs.

Cultivating clarity: Section 3(h) and the jurisprudence of partial grants

The article discusses the recent decision of Calcutta High Court in clarifying the invention related to agriculture or horticulture, which cannot be considered non-patentable under Section 3(h) of the Patents Act. The High Court additionally sheds light on the allowability of ‘partial grants’ of claims in India.

Overhaul of labour legislations in India – Impact on businesses

India’s new labour law framework marks a transformative shift for businesses across sectors.

The ripple effect: How India’s New Labour Codes Will Reshape M&A Transactions (Shorter Version)

For decades, M&A in India required navigating a labyrinth of 29 fragmented labour laws. Inconsistent definitions and rigid approval norms often created hidden liabilities, turning labour diligence into a purely reactive exercise.

The ripple effect: How India’s new Labour Codes will reshape M&A transactions

For decades, M&A in India required navigating a labyrinth of 29 fragmented labour laws. Inconsistent definitions and rigid approval norms often created hidden liabilities, turning labour diligence into a purely reactive exercise.

Are goods brought in on lease basis from FTWZ to DTA exempt from levy of IGST? – CAAR Rules in favour

How national considerations are re-shaping critical mineral export policies in the face of constant WTO rules

The article discusses how contemporary national policies in the critical-minerals sector interact with General Agreement on Tariffs and Trade rules 1994

Indian Family Offices: A new investment force in private market

The article discusses the direct investments of Indian Family offices in private market. Family Offices deploy an attractive pool of patient, long-term domestic capital into India's private markets and targeting high-growth sectors, focused on preserving and creating wealth across multiple generations.