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  • Article

    Extending 'Employee' Status To Gig Workers – Implications Of Employee Misclassification

    A Contract, whose prologue screams an agreement between two principals (a cab-hailing service provider and its drivers), ends up whispering a story of master-servant relationship by its epilogue...
    IndiaEmployment and HR
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Bid-Rigging In Public Procurement: An Indian Perspective

    The Competition Commission of India ("CCI") in recent years, has become a vigorous regulator. Frequent, suo moto investigations, exemplary penalties to create a deterrent effect, and market studies...
    IndiaGovernment, Public Sector
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Bombay High Court Resolves The DDT-DTAA Controversy: Treaty Rate Held Applicable Notwithstanding Domestic Levy Mechanism

    In a significant and precedent-setting ruling, the Bombay High Court has settled the long-standing controversy concerning the applicability of tax treaty protection to Dividend Distribution Tax (‘DDT')...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Unauthorised Software: Navigating The Spectrum Of Software Piracy And Compliance Action

    Indian businesses today operate in technology-intensive environments where proprietary software forms the core of their commercial and creative workflows.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    EU's Non-Preferential Rules Of Origin: A Tool For Determining Origin Of Goods And Promote Fair Trade

    In the realm of global trade, the determination of a product's origin holds immense significance. Origin not only affects tariffs but also impacts compliance with regulations, trade agreements...
    European UnionInternational Law
    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

    From Soil To Solar: GST Reforms To Boost Fertiliser Industry And Renewable Energy Sector

    The Indian fertilizer industry is on track to achieve self-sufficiency by 2032, supported by robust demand, government interventions, and now, major tax reforms.
    IndiaEnergy and Natural Resources
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Rethinking The Thresholds In Biosimilar Patent Infringement Disputes

    Biosimilar infringement disputes in India are still a comparatively new but growing field of pharmaceutical patent law. The Delhi High Court's Order dated 18 July 2025 in E.R. Squibb...
    IndiaIntellectual Property
    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

    Tata - Docomo Verdict: A Critical Analysis

    1.Enforcing an arbitral award given by London Court of Arbitration ("LCIA"), the Delhi High Court on 20th April, 2017 settled the Tata-Docomo dispute by its judgment in NTT Docomo Inc. v. Tata Sons Ltd...
    IndiaLitigation, Mediation & Arbitration
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Availing GST Credit Using TR-6 Challan: Navigating The Uncertainty

    Importers into India pay duty at the time of import of goods, and the duty so paid (including the Basic Customs Duty and Integrated Goods and Services Tax) is reflected on the Bill of Entry...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Navigating RoDTEP Compliances – Filing Of Annual RoDTEP Return

    Remission of Duties and Taxes on Export Product (‘RoDTEP') is a scheme under Chapter 4 of the Foreign Trade Policy, 2023 (‘FTP 2023') which provides refund of unrefunded taxes...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    New Income Tax Bill, 2025 – Highlights

    The Finance Minister of India has tabled the new Income Tax Bill, 2025 before the Parliament on 13 February 2025. The bill seeks to replace the existing Income Tax Act...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    The Jurisdictional Tussle Between GST And Customs Authorities

    Jurisdictional issues stemming from the intersection of Customs Act (‘CA') and Integrated Goods and Services Tax Act, 2017 (‘IGST Act') are galore.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Battle Of The Armours: When 'Under' Meets 'Aero' In Trademark Turf War

    In an evolving marketplace where brand identity is pivotal to consumer trust and commercial success, the protection of trademarks has become more critical than ever.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    External Commercial Borrowing Framework Amended - Key Takeaways

    The Reserve Bank of India (‘RBI') has issued the Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026...
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    No Data, No Deal? The DPDP Act’s Impact On Indian M&A

    The Digital Personal Data Protection Act, 2023 (‘DPDP Act’) has altered how mergers and acquisitions are evaluated in India. What was once a routine ‘IT diligence’ item has now become a central driver of deal risk...
    IndiaPrivacy
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Recent Transfer Pricing Amendments – Expanding Applicability?

    The Income-tax Act, 2025 introduces significant amendments to India's transfer pricing regime, fundamentally restructuring how associated enterprise relationships are determined and expanding the scope of international transactions subject to arm's length pricing requirements.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    From Public/user Interest To Economic Modelling: Insights From The UK’s E-bike Trade Remedy Review

    The UK's e-bike trade remedy review demonstrates how economic modelling can balance domestic industry protection against broader public interest. Through partial-equilibrium analysis, the UK Trade Remedies Authority quantified the costs and benefits of different remedial options, ultimately recommending modified measures that protected UK producers in specific segments while minimizing consumer impact.
    United KingdomInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    How National Considerations Are Re-shaping Critical Mineral Export Policies In The Face Of Constant WTO Rules

    Critical minerals including lithium, cobalt, nickel, and rare earth elements like Lanthanum, Cerium, Praseodymium, Neodymium are indispensable for clean-energy technologies, defence manufacturing, semi-conductors...
    GlobalInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan

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