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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Resale price maintenance in e-commerce – CCI initiates investigation
22 Jun 2015
All Practices All Industries
Comparative advertising - Acceptable competitive behaviour and law of disparagement
Advertisement is the act of making a representation in any form in connection with a trade, business, craft or profession in order to promote the supply of goods or services [see end note 1].
19 Jun 2015
Direct Tax All Industries
International Taxation – The Revenue Rule
International law is generally considered as the law of the nations and therefore, the rules of international law have developed into a long standing custom that they are dutifully followed by the individual countries.
18 Jun 2015
All Practices All Industries
Industrial/ Institutional Consumers – the argument continues
By Shweta Kathuria The Department of Consumer Affairs (Legal Metrology Division) by notification dated 14-5-2015 amended the Legal Metrology (Packaged Commodities) Rules, 2011 (“PC Rules”). The PC Rules were framed to sa
15 Jun 2015
All Practices All Industries
Third party rights under WTO DSU - Ongoing reforms
The WTO Dispute Settlement Understanding (DSU) is a central element in providing security and predictability to the multilateral trading system created under the WTO.
08 Jun 2015
All Practices All Industries
Application of res judicata in tax matters
By Amar Gahlot   Introduction Res Judicata is the Latin term for "a matter (already) judged", or "a thing adjudicated". It means a case or suit already decided. It was recentl
25 May 2015
Tackling Joint Ventures – Issues and Challenges
Ronak Ajmera22 May 2015
All Practices IT & ITES
Realizing the digital India dream
It has been an explosive opening quarter for investments in early stage ventures. The information technology sector alone has attracted a whopping US$612 million of the over US$1 billion reported investments from January to March, 2015.
21 May 2015
All Practices All Industries
Time limit in anti dumping reviews in India - Rule 23 analyzed
In the Indian context, the scheme of anti-dumping provisions under the Customs Tariff Act, 1975 (“the Act”) and the Anti-Dumping Rules (“AD Rules") [see end note 1] broadly divide the proceedings into two forms – original investigation and reviews.
21 May 2015
Customs All Industries
Drawback of duties debited in freely transferable scrips issued under Chapter 3 of FTP
The Central Government has recently introduced the new Foreign Trade Policy 2015-20 (FTP) on with an aim to increase exports of merchandise and services from India from the current (F.Y. 2013-14) USD 465.9 billion to USD 900 billion by F.Y. 2019-20, and to raise India’s share in world exports from 2% to 3.5%.
21 May 2015
CCI fines parties for gun jumping
Abir Roy14 May 2015
Direct Tax All Industries
Compelling a non-resident to seek PAN: A vexed question
With a view to enhance detection capabilities of the tax department and enforcing better compliance Section 206AA was inserted by Finance (No.2) Act, 2009 with effect from 01.04.2010.
01 May 2015

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