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  • Article

    CDSCO’s Market Interventions And The New Compliance Framework For Pharma And Cosmetic Operations

    India's life sciences, pharmaceutical, and consumer healthcare sectors are entering a more enforcement-driven regulatory phase. Recent interventions by the Central Government, the Central Drugs Standard Control...
    IndiaFood, Drugs, Healthcare, Life Sciences
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    From A Taxman Lens: Life Insurance Policy Vis-à-vis Annuity – The Modern-day Conundrum

    Insurance industry has been in existence since the 12th century, but the last century has witnessed widescale adoption among the general masses. With the growth of the insurance industry...
    IndiaInsurance
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Emerging Trends Of Award Of Damages In IP Suits

    Myriad parameters and considerations influence the calculation of damages in Intellectual Property Rights disputes.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Quantitative Restrictions On Imports Of Metallurgical Coke Affirmed: Interplay Between Foreign Trade Policy And Quantitative Restrictions Clarified

    This article is in continuation of the article written in December 2024 regarding the imposition of quantitative restrictions on imports of ‘Low Ash Metallurgical Coke' (‘LAM Coke') into India.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Guidelines Notified For Prevention And Regulation Of Dark Patterns

    The Department of Consumer Affairs, under the Ministry of Consumer Affairs, Food and Public Distribution, has recently notified the Guidelines for Prevention and Regulation of Dark Patterns, 2023 (‘Guidelines').
    IndiaMedia, Telecoms, IT, Entertainment
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    53rd GST Council Meeting – Highlights Of Certain Measures Covering Trade Facilitation And Law & Procedure

    GST Council Meeting presided by the Hon'ble Union Finance Minister was held on 22 June 2024 in New Delhi.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Flew Too Close To The Sun: The Impact Of Abolishment Of Angel Tax In India

    On 23 July 2024, the Government presented its inaugural budget session following re-election.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Principle Of Comity: Answer To The Conflict In Concurrent Jurisdiction

    ‘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.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    SC Ruling On MFN Clause In Tax Treaty: A Conundrum For The Tax Deductors In India?

    Recently, the Supreme Court of India passed a judgment interpreting the Most Favoured Nation (‘MFN') clause present in various Double Taxation Avoidance Agreements (‘DTAAs').
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Secondment Or Employment: Court's Observation Opens New Opportunities For Tax Risk Mitigation In 2024

    Every deputation and secondment is not manpower supply and each case is based on its unique factual matrix which is required to be determined based on legal jurisprudence.
    IndiaEmployment and HR
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Scope Of Section 28KA: A Case For Restoring Appellate Substance To Customs Advance Rulings

    The Advance Ruling framework provided under Chapter VB of the Customs Act, 1962 ("Customs Act"), serves as an instrument of trade facilitation.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    EU’s 2026 Steel TRQ Regulation: From Temporary Safeguards To Permanent Industrial Policy?

    The European Union's 2026 Steel import Regulation marks a fundamental shift from temporary trade safeguards to permanent industrial policy, dramatically reducing tariff-free quotas by 47%, doubling out-of-quota duties to 50%, and introducing stringent 'melt and pour' traceability requirements. This transformation raises critical questions about whether traditional distinctions between trade remedies and industrial policy are disappearing, with significant implications for major steel exporters like India.
    GlobalInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Future Of Targeted And Behavioral Advertising In India – Analysing CJEU's Judgment On Meta Platforms

    Targeted and behavioral advertising has become increasingly popular in recent years, especially with the rise of social media and online shopping.
    GlobalPrivacy
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    A Comprehensive Analysis Of The E-commerce Guidelines By BIS

    The e-commerce ecosystem in India has experienced significant growth in recent years.
    IndiaConsumer Protection
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Laboratory Chemicals: Challenges Posed By This Unique Entry In Indian Tariff

    Custom Duty applicable on goods imported into India is determined based on the classification of the goods, under the First Schedule to the Customs Tariff Act, 1975 (‘Customs Tariff').
    IndiaEnergy and Natural Resources
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Union Budget 2025 – Tax Treatment Of Securities Held By AIF (CAT I And II) In India

    Alternate Investment Fund (‘AIF') is a privately pooled investment vehicle which collects funds from investors, whether Indian or foreign...
    IndiaFinance and Banking
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Balancing Equity And Exclusivity: Supreme Court Reinforces Trade Dress Protection

    The Supreme Court of India has delivered a landmark judgment reinforcing trade dress protection in the automotive battery industry, clarifying that exclusive rights extend to the overall commercial impression created by distinctive packaging elements rather than individual colors in isolation. This case examines how courts balance consumer protection against deceptive similarity with the preservation of fair competition, while addressing the critical question of when a combination of visual elements acquire
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Reaffirming Standards: Bioavailability V. Therapeutic Efficacy And Coverage V. Disclosure

    In India, patent applications filed for new forms of known chemical entities have always faced strict scrutiny under the provisions of Section 3(d) of the Indian Patents Act, 1970 (‘Act').
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    India-UK CETA: Simplifying Origin, Strengthening Compliance

    The India-UK Comprehensive Economic and Trade Agreement (‘CETA’), signed on 24.07.2025, marks an important step towards a more modern, efficient and trusted framework for bilateral trade. For Indian importers, one of its most significant innovations is the transition from authority-issued certificates of origin to exporter or producer self-certification. This shift is a welcome development for industry, as it places greater reliance on commercial documentation, supports faster trade flows and aligns origin procedures with contemporary supply-chain practices.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    India’s Solar Sector At Crossroads Of Trade Remedy Actions By USA

    The United States Department of Commerce has preliminarily imposed substantial anti-dumping and countervailing duties on Indian solar cell exports, with margins exceeding 120%.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan

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