Lakshmi Kumaran & Sridharan AttorneysAn ISO 9001 / 27001 certified law firm


Lakshmikumaran and Sridharan (L&S) brings out six e-newsletters, each pertaining to different area of practice. The e-newsletters - International Trade Amicus, Tax Amicus, IPR Amicus, Corporate Amicus, Direct Tax Amicus and Aviation Update cover major changes and developments in the respective fields of law. Article(s) highlighting important issues are also published in these newsletters.

Tax Amicus

Tax Amicus is released around 7th of every month and includes statutory changes and other developments in Goods and Services Tax (GST), Customs, Central Excise, Service Tax and Value Added Tax (VAT) laws. Article in each issue discusses and analysis important developments and issues arising there from. Statutory changes by Notifications, which also include various exemptions and clarifications by Circulars or Public Notices, issued by CBEC, DGFT, etc., are covered under "Notifications and Circulars". "Ratio decidendi" covers landmark judgments and orders pronounced recently by various courts, tribunals and other authorities.

Direct Tax Amicus

Direct Tax Amicus covers major changes in income tax laws as regards treatment of income, DTAAs, transfer pricing regulations, TDS provisions, computation of business income, eligible deductions, MAT and so on in the preceding month. Each issue of this newsletter contains an article on issue of topical interest or developing jurisprudence, notifications and circulars issued during the period and important decisions and judgments covering various facets of income tax law and procedures like classification of expenditure, applying TP provisions, appellate remedy, Dispute Resolution Panel (DRP), powers of Income Tax Appellate Tribunal (ITAT), computation of income and the like are provided under Ratio Decidendi column.

International Trade Amicus

International Trade Amicus, brought out in the first week of every month, covers developments in the field of international trade remedy laws. It includes trade remedies like anti-dumping duty, safeguard duty and countervailing duty investigations and impositions, by and against, India. News pertaining to major developments in the World Trade Organisation (WTO), Free Trade Agreements (FTAs) and investment related disputes, are also covered, along with summaries of case law from different jurisdictions on topics pertaining to the subject. This Amicus is also brought out in Chinese, covering all trade remedy actions against, and by, China.

IPR Amicus

IPR Amicus, covering the intellectual property rights of Patents, Trademarks, Copyrights, Designs, Plant Varity Protection and Geographical Indications, is brought out around 18th of every month. This Amicus includes article(s) on general topics of interest under IPR law and it covers statutory updates from various jurisdictions. "News Nuggets" highlights other important developments in this practice area and "Ratio decidendi" covers important issues decided by Intellectual Property Appellate Board (IPAB), High Courts, Supreme Court of India and various other foreign courts.

Corporate Amicus

Corporate Amicus, brought out around 14th of every month, covers major developments in the domain of Corporate Law. It includes article(s), statutory updates and news relating to mergers & acquisitions, private equity, real estate, anti-trust and competition law, arbitration, sports law, FEMA, infrastructure and project finance, and general corporate and commercial law. Orders passed by quasi-judicial authorities like Competition Commission of India (CCI), National Company Law Tribunal (NCLT), NCLAT, Securities Appellate Tribunal (SAT), Telecom Disputes Settlement and Appellate Tribunal (TDSAT), Electricity Appellate Tribunal and other authorities and courts are also covered in this e-newsletter.

Aviation Update

Aviation Update is released on the third Friday of every month and includes an article on any interesting aspect of Indian aviation law along with latest developments in this sector. The article under the “Regulation check” in each issue discusses any key aspect of the aviation sector from the regulatory, compliance and legal perspective or discusses the new proposed policies or amendments in the existing legislations. Amendments by way of notifications and circulars issued by Director General of Civil Aviation, Bureau of Civil Aviation Safety, etc. are covered under the “Latest Notifications and Circulars”. In each release, the update tries to capture in a comprehensive way in order to keep the readers abreast with the developmental steps undertaken in the sector in the last month.

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