Lakshmikumaran & Sridharan

Member of MSI Global Alliance

Liberalisation Of FDI In The E-commerce Sector

India · Government, Public Sector

Cenvat Credit Available On Furnace Oil Used For Exempt Intermediate Goods Which Is Stock Transferred To Another Unit And Used In Final Dutiable Goods

Pre-deposit In Cases Involving Only Penalty – Amendment In Section 107(6) w.e.f. 1 October 2025, Requiring Pre-deposit, Is Not Applicable Where SCN Was Issued Earlier

Cancellation Risk For GPU-based NPOs Diluted: A Shift Under The Income-tax Act, 2025

Trade Remedies – Examining The Growing Trend Of Non-imposition By The Ministry Of Finance

India · International Law

ELFA Diagnostic Kits Eligible For Customs Exemption Available To ELISA Kits

Manufacture – Grouping Or Fitting Together Of Imported Modules Into Photocopier Machines Does Not Amount To ‘Manufacture’

Demand – Limitation For Issuance Of Orders – Order ‘Issued’ Within Limitation Period But ‘Served’ Thereafter Is Legitimate

Mere Uploading SCN Or Order On The Common Portal Is Not Service Of Such SCN/Order

How Is India Building A Compliance Carbon Market Without A Supporting Tax Architecture

Signing Is Not Always Issuance: Examining The Limitation Requirement Under GST

GCCs In India: Tax Questions MNCs Should Not Overlook

Transition Facilitation (Quality Control) Order, 2026: A New Route To BIS Compliance

India · Corporate/Commercial Law

Printing Manufacturer’s Name On Packaging To Comply With Statutory Requirements Is Not Use Of Brand Name

Widening The Gate Of Indian Economy: Key Changes Under The Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026

India · Finance and Banking

No GST On Assignment Of Leasehold Rights In Land And Building – Supreme Court Dismisses Department’s Appeal

Cross-border Secondments And The Quest For The True Employer

EU’s 2026 Steel TRQ Regulation: From Temporary Safeguards To Permanent Industrial Policy?

Worldwide · International Law

GST Council Has No Power To Ratify Any Notification Issued By Central Government

Glucometers Are Classifiable Heading 9027 And Not Under Heading 9018 Of Customs Tariff – Use In Field Of Medicine Is Not Material

India · International Law