In a recent judgement, the Hon'ble High Court of Madras has clarified that a method of supplementing animal feed...

In a globalised economy, standardization and regulation play a pivotal role in ensuring product safety, fair trade, and compliance with trade practices.

The 55th GST Council Meeting was held in Jaisalmer on 21 December 2024. The Council has recommended on number of issues including on rate of tax on various goods and services...

The amendments in Rule 89 and Rule 96 in relation to export refunds and their impact on pending proceedings...

The introduction of Section 194T by the Finance (No. 2) Act, 2024 in the Income-tax Act, 1961 (‘Act'), represents a pivotal shift in the tax regime governing payments...

It is codified in Section 145(1) of the Income-tax Act, 1961 (‘IT Act'), that income under the head ‘Profits or Gains from...

The Parliament of India on August 6, 2019 has passed the much-awaited Consumer Protection Bill, 2019 and notified the same in the official gazette of India after it received the presidential assent on August 9, 2019.

The Benami Act carefully distributes investigative and adjudicatory powers among different authorities, but a critical question remains unresolved: can the Adjudicating Authority expand proceedings beyond the original...

Embarking on capital-intensive ventures, such as infrastructure or real estate development, necessitates a substantial upfront capital outlay. This capital is crucial for acquiring assets...

India's legal landscape reflects a unique challenge: how to foster innovation while preserving its rich biodiversity and traditional knowledge systems

Adding to the judgements issued by various courts regarding the application of Section 3(h) of the Patents Act, 1970 (‘Act')[1], the Calcutta High Court (‘High Court')...

Not every trademark wears a crown and flaunt in the branding courtroom. Some trademarks stutter in, sounding like generic supporting characters...

On 29 September 2023, the Directorate General of Trade Remedies (‘DGTR') issued the Final Findings (‘FF') in Anti-dumping investigation concerning imports of ‘Metronidazole' originating in or exported from China PR.

On 20 September 2024, the Bombay High Court (‘BHC') delivered a landmark judgment in Kunal Kamra and Ors. v. Union of India[1], striking down the amendment to Rule 3(1)(b)(v) (‘Impugned Rule' or ‘Rule')...

The Digital Personal Data Protection Act, 2023 (‘DPDPA’) and the Digital Personal Data Protection Rules, 2025 (‘Rules’) have been published in the Gazette in November 2025.

It is common for corporates and financial institutions to invest in debt instruments in order to earn risk free/low risk returns. In cases where the debt instruments are acquired in secondary markets...

The question of substance over form has been a recurring theme in the interpretation of taxation laws.

GST was introduced in India with effect from 1 July 2017, replacing plethora of taxes such as excise duty on manufacture of goods, VAT on sale of goods, service tax on provision of service...

The question regarding the meaning and scope of terms Tax and Fees is one of the earliest interpretational issues taken up by the Hon'ble Supreme Court of India, yet the test to differentiate between said terms...

‘Chaos' theory, which was invented by mathematicians and has been widely applied in modern science also, has found its way into the legal arena as well.