In recent times, real estate transactions have become increasingly complex, and with that, the GST implications surrounding such transactions...

In a recent case, the Hon'ble Supreme Court has passed an order (‘Order'), allowing the substitution of provisionally attached assets with unencumbered...

India's new SHANTI Act, 2025 marks a significant shift in nuclear energy governance by conditionally allowing patents for inventions related to peaceful uses of nuclear energy and radiation. This legislative change opens opportunities for innovators in biotechnology and nuclear sectors while imposing specific disclosure requirements and restrictions on sensitive technologies.

The ‘Registrar' of Companies (‘RoC') under the Companies Act, 2013 (‘Act') is entrusted with the duty to register the companies in India...

The Division Bench (2 Judge Bench) of the Delhi High Court in the case of Syngenta Limited v. Controller of Patents and Designs, C.A.(COMM.IPD-PAT) 471/2022 (Judgement dated 13 October 2023)...

From Customs and Foreign Trade Policy (‘FTP') perspective, the duty exemption/ remission schemes and the ‘Make in India' program are playing a vital role in globalization...

In today's fast-moving world, the global trade scenario is no longer as smooth or predictable as it used to be. We are living through a time that many describe as a roller coaster, where the old rules of global trade...

India has seen a significant spike in internet and technology penetration in the past decade as estimates project at reaching a 900-million active user count by 2025.

India's data protection landscape has long positioned ‘consent' as a cornerstone of lawful data processing, and the Digital Personal Data Protection Act, 2023 (‘Act') continues to place consent as a primary legal basis for processing digital personal data.

Pre-packaged products have been the subject matter of dispute during each reduction in GST rate, especially in November 2017 and thereafter in July 2018.

The article highlights the legal, tax and administrative challenges faced by operational SEZ units transitioning into Domestic Tariff Area units. Key issues include uncertainty during the approval period, inconsistent inventory valuation dates, excessive duties on domestic assets, and full-value taxation of raw materials.

A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...

The evolution of partnerships between banks and financial technology (‘FinTech') companies is facilitating the widespread adoption of advanced technologies, including artificial intelligence (‘AI'), machine learning (‘ML')...

In this article, an attempt shall be made to explore the ramifications of a specific legislative change introduced in Budget 2024-25 vide Clause 101 of Finance (No.2) Bill...

Over the last decade, India has become one of the most significant consumers of data in the world. Currently, the internet penetration rate in India stands at 48.7% and this number is expected to exceed 61% by the end of 2025.

‘Garnishment' is the legal process under which a creditor recovers monies from third parties who owe money to its debtor.

A fixed term employment is a concept where a worker is engaged on the basis of a written contract for a fixed period of time. In such an employment arrangement, the tenure of employment is predetermined...

Anti-dumping investigations are most often initiated subsequent to applications filed by or on behalf of domestic producers. The investigation, and determination of injury...

Over the past few years, the Foreign Direct Investments (‘FDI') in India have been on a steep rise. As per the 2023 edition of the World Investment Report...

The Indian domestic tax laws contain certain provisions which provide differential tax treatment in transactions involving residents and non-residents.