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Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 500 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property.

Over the last three decades, we have worked with a variety of clients – start-ups, small & medium enterprises, large Indian corporates and multinational companies.

Our professionals have experience of working in both traditional sectors such as commodities, automobile, pharmaceuticals, petrochemicals and modern sectors such as e-commerce, big data, renewables.

INSIGHTS

NEWS

`23 October 2025

Reforming foreign office establishment norms in India – New draft regulations issued

The Reserve Bank of India (‘RBI’) as a part of its continued efforts has been taking effective measures to promote ease of doing business in India. Pursuant to the same, as announced in the RBI’s Statement on Developmental and Regulatory Policies dated 1 October 2025, the RBI released the Draft Foreign Exchange Management (Establishment in India of a Branch or Office) Regulations, 2025 (‘Draft Regulations’) on 3 October 2025. The Draft Regulations mark a transition to an investor friendly legal framework and easier access to Indian market.

NEWS

`22 October 2025

Patents – Court clarifies scope of exclusion from patentability under Section 3(i) [treatment of human beings], but gives different findings on facts in different disputes

In a case involving interpretation of Section 3(i) of the Patents Act, 1970, the Delhi High Court has observed that a nuanced interpretation is warranted – one that excludes only those methods which directly implicate professional judgment and involve invasive or high-risk procedures, while allowing for the patenting of ancillary tools, devices, and non-invasive methods, especially those practiced in vitro or outside the human/animal body. According to the Court, such an approach would uphold the delicate balance between incentivising innovation in health-related technology and preserving unhindered access to performing essential medical procedures.

NEWS

`15 October 2025

Export refund – Omission of Rules 89(4B) and 96(10) – Pending proceedings to lapse

The Bombay High Court has upheld the contention of the assessee that in absence of any saving clause in the omission of Rules 89(4B) and 96(10) of the Central Goods and Service Tax Rules, 2017, all pending proceedings, in respect of non-compliance with the conditions prescribed in the said Rules, would stand lapsed.

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