Upcoming Events

United States initiates Section 301 Investigations against India

Lakshmikumaran & Sridharan Attorneys is organizing vitual session on United States initiates Section 301 Investigations against India: Implications for Indian exporters on 19th of March at 4 PM

Masterclass Series: Types of Leaves, Leave Encashment and Transition Preparation

On 21 November 2025, the Ministry of Labour and Employment officially made four major labour codes effective. The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively replace 29 (twenty-nine) older central labour laws. The Central Government published the draft central rules for all four codes on 30 December 2025 as well as clarifications by way of code specific frequently asked questions.

US Tariffs – US SC decision and way forward

The U.S. Supreme Court in its judgment in Learning Resources, Inc. v. Trump, President of the United States, has termed the “reciprocal” and “fentanyl” tariffs as illegal. These Tariffs were imposed under International Emergency Economic Powers Act (‘IEEPA’). The judgment holds that the U.S. President does not have the power to impose tariffs under the IEEPA.

Masterclass Series: Categorization of Workers, Employees, Fixed Term Employees & Contract Labour and Core Activity

On 21 November 2025, the Ministry of Labour and Employment officially made four major labour codes effective. The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively replace 29 (twenty-nine) older central labour laws. The Central Government published the draft central rules for all four codes on 30 December 2025 as well as clarifications by way of code specific frequently asked questions.

Masterclass Series: Computation of Wages & Gratuity

On 21 November 2025, the Ministry of Labour and Employment officially made four major labour codes effective. The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively replace 29 (twenty-nine) older central labour laws. The Central Government published the draft central rules for all four codes on 30 December 2025 as well as clarifications by way of code specific frequently asked questions

Unlocking Tax Certainty and Labour Flexibility

Lakshmikumaran & Sridharan Attorneys is organising a seminar in Hyderabad on the recent changes proposed by the Union Budget 2026 and the Labour law reforms.

The Annual Tryst with Budget 2026

Lakshmikumaran & Sridharan Attorneys (LKS) is organizing a webinar for a detailed discussion on the major proposals. The aim is to focus on the nuances of the proposals to aid stakeholders in better understanding their scope for efficient implementation.

The Future of Trade: RBI Releases New FEMA Export and Import Regulations 2026

In its consistent effort to promote cross border trade and ease of doing business, the Reserve Bank of India initially floated draft export and import regulations and directions on 2 July 2024 and 4 April 2025 inviting comments from the stakeholders.

Labour Codes & Draft Rules : Nex-Gen reforms

On 21 November 2025, the Ministry of Labour and Employment officially made four major labour codes effective. The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively replace 29 (twenty-nine) older central labour laws.

Incisive Analysis of Tiger Global (SC)

India’s law on taxation of Indirect Transfer of assets remains a critical factor for cross-border investments by multinational enterprises (MNEs) and international investors. Post Vodafone SC judgement in 2012, the legislation of taxation of Indirect transfer provisions, GAAR and PPT tests in treaty has impacted the cross-border investments. Though the routing of investment through Mauritius was blessed in Azadi Bachao (SC) and Vodafone International (SC), but the ghost has resurfaced with the pronouncement of Tiger Global.

Tobacco products – GST and Central Excise regimes set for overhaul

GSTAT in focus: Practical insights, strategies and best practices

The GST Appellate Tribunal (GSTAT) is set to start hearings in the appeals being filed before it. With the revocation of the staggering order, all orders passed till date can be challenged by way of appeal before the GSTAT. Tax leaders must be prepared to navigate this new landscape effectively and hence it is crucial to understand how to file and be prepared for effective representation before the GSTAT.