The European Union (‘EU') Rules of Origin provide a comprehensive framework to ascertain the origin of goods for the purpose of compliance with regulations...

India has recently witnessed the Union Budget presented by Finance Minister in the Parliament session.

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...

The provisions relating to reopening of assessments, as they stood prior to the Finance Act, 2021, were contained in Sections 147 to 151 of the Act (‘Old Law').

Goods imported into and exported from India are subject to levy of customs duty under the Customs Act, 1962. In addition to that, Integrated Goods and Services Tax (‘IGST') is leviable as an additional duty...

The Courts in the past have had numerous occasions to deal with the issue of whether the filing of statutory forms within the due date prescribed under the Income Tax Act, 1961 (‘IT Act')...

Revenues earned by MNCs from India often remain under the lens of the Indian taxation authorities for examination of constitution of Permanent Establishment...

The conventional idea of taxing the cross-border transactions of a multinational corporation is based on physical existence, known as ‘Permanent Establishment' (‘PE').

Recently, the Finance Minister of India announced the much-anticipated Union Budget 2025. One of the most critical amendments proposed in the Union Budget 2025 is the introduction of a new Transfer Pricing.

Implementing AI carries not just technical and ethical challenges, but also legal and financial risks. It's crucial for organizations to proactively address...

In recent years, the Indian Patent Office has adopted a stricter interpretation of Section 3(b) of the Patents Act, 1970, leading to increased rejections of patent applications.

India's new Anti-Greenwashing Guidelines impose strict penalties up to INR 50 lakhs on manufacturers and endorsers who make unsubstantiated environmental claims like 'organic,' 'eco-friendly,' or 'sustainable' without credible certification. As global regulatory bodies increasingly crack down on misleading green marketing, businesses must audit their claims and maintain proper documentation to avoid reputational damage and financial liability.

The Patent Office has released another revised version of Guidelines for Examination of Computer Related Inventions

The Madras High Court last year revisited a fundamental but often overlooked question in patent practice, namely how and when a claim is entitled to draw priority from a provisional specification.

With the steady increase in the volume of imports into India, the Government of India has introduced stricter standards to ensure compliance with quality standards in India.

Under GST Laws, the registration being State specific[1], a single entity may obtain multiple GST registrations in various States using, the same Permanent Account Number (PAN).

What happens when a photograph of a seemingly unremarkable pump assembly becomes the center of a legal dispute? In A. Ruthramoorthy and Ors. v. P. Moorthy and Ors

The Delhi High Court's recent ruling in the Ernst & Young U.S. LLP case has reignited the debate over cross-border employee secondments, determining that reimbursed salary costs constitute taxable technical services rather than mere fiscal pass-throughs. This decision, which closely mirrors the foundational Centrica India Offshore precedent, establishes that seconded employees who retain employment liens and social security benefits with their overseas entities remain employees of the foreign entity, thereb

The Fast Track Merger process, as introduced under Section 233 of the Companies Act, 2013, (‘Act') represented a significant reform aimed at streamlining the merger process for certain classes of companies.

In commercial insurance disputes in India, one practice continues despite attracting repeated judicial criticism. After a major loss, the insurer appoints a surveyor, the claim is assessed at a substantially reduced amount, and the insured, at times, is forced to sign a discharge voucher accepting a reduced amount towards “full and final settlement.”