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  • Article

    Timely Payments To MSMEs – A Beneficial Amendment With A Delayed Clarity In Income Tax Provisions

    In line with the Prime Minister's vision of ‘extending maximum support to Micro, Small and Medium Enterprises (‘MSMEs')', the central government vide the Finance Act...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Regulation Of Dark Patterns

    E-Commerce has gained exponential significance over the last 15 (fifteen) years and has permanently changed the way most people purchase goods and services.
    GlobalConsumer Protection
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Pre-Investment Business Plan: How GCCs Are Shaping The Indian Startup Ecosystem

    The article discusses the role of GCCs as an indirect investment channel into the innovation ecosystem. Observing that GCCs have become strategic innovation hubs that identify, engage, validate, and scale emerging technologies developed by Indian startups before a formal investment relationship is established, the author discusses the Key legal and regulatory considerations.
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    RoC's Recent Adjudication Order Against A Global Corporate – A Regulatory Oversight On Significant Beneficial Ownership

    Recently, the Registrar of Companies, NCT of Delhi & Haryana, in its extensive 63-page adjudication order[1] (‘Order'), imposed penalties against LinkedIn India Information...
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Status Of ESI Compliance Under The Code On Social Security, 2020: An Analytical Review

    India's labour law overhaul centers on the Code on Social Security, 2020, which consolidates the Employees' State Insurance Act, 1948. With the Central Social Security Rules notified in May 2026, employers face critical questions about ESI compliance during the transition period. Should contributions now be calculated using the revised wage definition? Do employees earning above INR 21,000 remain exempt from mandatory ESI coverage?
    IndiaEmployment and HR
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Laboratory Chemicals And Budget 2025: Examining The Change

    The Government vide the Union Budget 2025-26 has introduced major amendments to Customs Tariff & Customs Law in an effort to fuel the growth engines of the country by simplifying the law and rationalising...
    IndiaEnergy and Natural Resources
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Close Enough To Misrepresent, But Not Enough To Infringe?

    The recent decision of the Madras High Court in the case of Sangeetha Caterers and Consultants LLP v. Rasnam Foods Pvt Ltd and Ors. represents a watershed moment in Indian intellectual property jurisprudence...
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Minor Variations, Major Consequences: Bombay High Court On Pharmaceutical Trademark Infringement And Trade-dress Copying

    The Bombay High Court has reinforced stringent standards in pharmaceutical trademark disputes, ruling that minor spelling variations cannot disguise deceptive similarity...
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Patenting Antibodies Of The Future – De Novo Designed Antibodies

    Artificial Intelligence (AI) is making significant strides in a field once considered a holy grail of biological sciences—protein structure prediction. The significance of these breakthroughs was highlighted...
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Budget 2026: AEO Privileges Rise, Obligations Deepen, And Risks Trail Behind

    Budget 2026 has laid the foundation to shift from an enforcement heavy regime to trust based assessments for imports and export to and from India.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    India's Unwavering Efforts To Promote And Protect The Electronics Manufacturing In India

    Over the last decade, India has significantly increased its electronics assembly and manufacturing capabilities and continues its efforts to drive the growth given the huge domestic demand and export potential.
    IndiaStrategy
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Arrest Powers Under Customs And GST Laws – Supreme Court Clarifies

    The Supreme Court has on 27 February pronounced a detailed judgement on the powers of arrest under the Customs Act, 1962 and under the GST laws.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Taxability Of Extra Neutral Alcohol Settled Or Not?

    In the recently concluded 53rd Meeting, the GST Council has made several recommendations towards achieving the objectives of the Government to simplify Goods...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Union Budget 2025: Navigating The New Presumptive Tax Landscape For Non-Residents

    In the recent past, India has launched various schemes to promote setting up of semiconductors and display manufacturing facilities in India.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Secured Creditor Entitled To File Winding-Up Petition Even After Having Obtained A Decree From The Debts Recovery Tribunal

    In a recent decision, Swaraj Infrastructure Pvt. Ltd. v. Kotak Mahindra Bank Ltd. , the Supreme Court had an occasion to decide whether a secured creditor is entitled to file a winding-up petition under the Companies Act, 1956 ...
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Scope Of Remand In Pre-grant Oppositions

    The present article deals with a noteworthy decision of the Indian Patents Office ('IPO') on the pre-grant opposition under Section 25(1) of the Patents Act, 1970 ('Patents Act').
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    CJEU Invalidates Non-Preferential Rules Of Origin – A Ray Of Hope For Indian Exporters Of Seamless Stainless-steel Pipes And Tubes To EU

    The European Union (‘EU') Rules of Origin provide a comprehensive framework to ascertain the origin of goods for the purpose of compliance with regulations...
    GlobalInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Analysing Budget 2024 From The Lens Of Ease Of Doing Business

    India has recently witnessed the Union Budget presented by Finance Minister in the Parliament session.
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    India's New Startup And Deep Tech Startup Framework: Why The 2026 DPIIT Notification Matters

    The Department for Promotion of Industry and Internal Trade (DPIIT), on 4 February 2026, issued Notification G.S.R. 108(E). The Notification G.S.R. 108(E) redefines the criteria and recognition process...
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Customs Duty On Clearance Of Electricity From SEZ To DTA: Resolution Of The Parity Battle By Supreme Court In Adani Power And The Role Of Union Budget 2026-27

    The controversy surrounding the levy of customs duty on electrical energy supplied from Special Economic Zones (‘SEZ') to the Domestic Tariff Area (‘DTA') has resulted in more than a decade of litigation.
    IndiaEnergy and Natural Resources
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan

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