Gratuity is calculated at fifteen days of wages for each year of completed service (or part of the year in excess of six months), subject to a ceiling.

Double tax avoidance agreements (tax treaties) made with various countries provide that business income of an enterprise which is a tax resident of a foreign country is taxable only if it has or is deemed to have a permanent establishment (PE)

On July 24, 2019, the Government of Haryana issued a notification (no. 20934-70) clarifying that the Industrial Employment (Standing Orders) Act, 1946 is applicable to shops and establishments covered under ...

A lot has been spoken about the potential detrimental effects of RBI's draft prudential framework applicable to financing of project loans released on May 3, 2024 ("Draft Guidelines") on various sections of the economy.

Soaring Japanese investment in the Indian manufacturing sector during the last decade reflects the availability of human and natural resources...

India's Directorate General of Trade Remedies has launched an anti-dumping investigation into Cold Rolled Grain Oriented Electrical Steel and Amorphous Metal imports from Japan, China, Korea, and Russia. This investigation carries significant implications for Japanese steel producers and exporters, particularly given Japan's leadership in manufacturing premium grain-oriented electrical steel and India's growing demand for transformer-grade materials. The notification raises critical questions about product

Virtual Stock Options (VSOP), also known as Phantom Stocks, are given by Companies to incentivize and retain employees.

We are pleased to present the latest edition of our IP Law page, sharing important updates, key developments, and practical insights on Intellectual...

The world is in an upheaval now with the pandemic raging for over a year. The discussions and decisions that probably would never have been made a few years ago are being made today in the interest of the greater good and the public at large.

The balance of trade continues to be heavily tilted in favour of China. Remedies such as anti-dumping and countervailing duties have been used frequently to curtail the import of Chinese goods.

On June 23, 2021, the Department of Telecom ("DoT") released revised regulations relating to Other Service Providers ("OSP") replacing the previous OSP regulations...

NFTs have been around since 2015 on the Ethereum blockchain and have significantly grown over the years especially in the digital art industry.

Japan has a history of investment and joint ventures in India. Foreign direct investment from Japan increased to USD35 billion between 2000-2020, with USD10 billion worth of inbound mergers...

It is over 200 years since nation states are devising strategies for economic growth based on the principle of free trade. Adam Smith, in the Wealth of Nations has advocated the...

The scales of justice reflect the challenges facing law-makers in the context of labour and employment laws. Balancing the interests of employers and employees is difficult.

A significant part of India's new maternity benefit laws have taken effect from April 1, 2017.

Even after four years of the introduction of Goods and Service Tax, there is a lack of clarity on many substantive and procedural issues.

By means of a notification dated May 30, 2025, the Ministry of Corporate Affairs, Government of India, has introduced certain new disclosure requirements on companies, which applies to all kinds of companies registered under Indian company law.

Automotive innovation is heavily dependent on artificial intelligence (AI), particularly in autonomous driving, diagnostics and infotainment.

India's real money gaming ecosystem experienced a seismic shift recently with the enactment of the Promotion and Regulation of Online Gaming Act, 2025.