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...

This article aims to explore the scope of patentability and infringement concerning product-by-process claims with a specific emphasis on the recent two decisions of the Delhi High Court...

Recently in the Union Budget for the financial year 2025-26 the Hon'ble Finance Minister emphasized the government's commitment towards improving the ease of doing business in India.

The implementation of India's new labour codes and the Employees' Provident Funds Scheme, 2026 introduces significant changes to the regulatory framework governing exempt PF trusts. Employers and trustees must navigate new requirements for exemption continuation, governance structures, audit procedures, and electronic administration while ensuring their trust deeds and operational processes align with the updated statutory framework.

Multilateralism is the founding principle of the World Trade Organization (‘WTO'). Except for certain agreements like the Agreement on Government Procurement, and certain understandings such...

Trade remedy measures, like anti-dumping or countervailing duties, are necessary to protect the domestic producers from unfair import competition.

Taking note of the huge pendency of appeals before various appellate authorities and courts and considering the success of the Vivad se Vishwas Scheme, 2020 (VSV 2020)...

The Supreme Court recently in Jupiter Capital[1] upheld the ruling of Bombay High Court that the complete reduction of capital (resulting in cancellation of shares) would be tantamount to transfer in terms of Section 2(47)...

An AI usage policy (or AI acceptable use policy) is a document that guides how employees and the organization will utilize AI tools and systems.

BIS Amicus – September 2024 / Issue 3, as available here, delved into the key legal provisions of the BIS Act, 2016.

The Delhi High Court, in two of its recent decisions, while adjudicating appeals against the rejection of the Appellant's (Blackberry Limited) patent applications...

The Delhi Tribunal's recent ruling in Paul Wurth Italia has reshaped the application of the force of attraction rule under tax treaties, emphasizing that a permanent establishment's mere existence cannot justify taxation of all source-country profits. This decision marks a critical shift toward requiring demonstrable factual and functional nexus between the PE and disputed income, signaling a more restrained interpretation of this contested principle in international taxation.

The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don't count, potentially reshaping compliance for multinationals...

As artificial intelligence and machine learning takes centrestage in many business models and customer-centred activities, regulating them to prevent user harm becomes a key prerogative not just at a legislative but a regulatory level.

In a recent decision dated 18 December 2023[1], the Division Bench (Two-Judge Bench) of the Madhya Pradesh High Court, while adjudicating a petition under Article 227...

A promoter plays a pivotal role in driving a company's growth and significantly contributes to its overall success.

India has emerged as the global hub for capability centres, but establishing one requires navigating complex employment laws, intellectual property protections, and data governance frameworks. Foreign businesses must understand how workforce structuring, restrictive covenants, IP ownership, and compliance obligations intersect to protect their investments and mitigate legal risks in this rapidly evolving landscape.