Our attorneys and specialists remain up-to-date with the latest legal developments and offer their perspectives and critical commentary.


Intellectual Property

Comparative advertising of soaps – No violation of trademark law if backed by science: Bombay High Court

21 April 2021

Comparative Advertising is an aggressive form of marketing involving direct or veiled comparisons of one brand with one or more competing brands. Comparative advertisements may often lead to a legal tussle under the Indian Trademark Law.


Definition of ‘Wages’ – Confusion worse confounded

16 April 2021

The National Commission on Labour (‘NLC’), in its vast Report submitted in the year 2002, acknowledged the need to have separate definitions of the two terms ‘wages’ and ‘remuneration’, to avoid endless litigation. It proposed to include only basic wages and dearness allowance under ‘wages’, and all other payments including other allowances as well as overtime payment together with wages under ‘remuneration’ .

Direct Tax

Tribunal’s power to grant stay: The case of Pepsi Foods

14 April 2021

In the current bureaucratic setup of taxation systems in India, the right to appeal is an important right. The right of appeal against the Orders by the Income Tax authorities under the Income Tax Act, 1961 (‘Act’) has been expressly conferred on the taxpayers. In disposing of these appeals, the appellate authorities have inherent power to grant stay against the tax demands raised by Income Tax officers.

International Trade & WTO

Quality Control Orders – The recent surge and challenges

30 March 2021

The article discusses the recent surge in Quality Control Orders and the various challenges being faced by the industry. The author notes that at present import of raw material for use in manufacture of finished goods which would be exported, is also being denied if the imports are not in compliance of these quality control orders. He also discusses the applicability of such Orders on stock in hand.

Competition and Antitrust

CCI’s market study into the telecom sector in India: Key observations

30 March 2021

Recently, on 22 January 2021, the Competition Commission of India (‘CCI’) released its key findings and observations from a study exploring the evolution of the sector and the present regulatory challenges relating to the sector. Through the study, the CCI assessed the market dynamics within the sector and highlighted developments in the sector which could lead to competition concerns in the present and foreseeable future

Intellectual Property

Acquiescence: Being vigilant and not blind sided

25 March 2021

A registered proprietor of a trademark is required to remain cautious on misuse of the trademark by others, failing which he may be disentitled from taking any legal action against the alleged offenders. Such disentitlement, referred to as ‘acquiescence’, therefore is a concept that every trademark owner must know. The article discusses Section 33 of the Trade Marks Act, 1999 while also analysing elements of acquiescence, burden of proof and various SC and HC decisions clarifying the concept.

Goods and Services Tax

Topsy-turvy state of taxation on distribution of electricity

24 March 2021

The article attempts to discuss the dispute on the scope of distribution of electricity services by DISCOMs. The issue was ignited when CBIC issued a circular in 2018 stating that specified services provided by DISCOMs shall attract GST liability. Recently, the Rajasthan High Court relying upon a Gujarat High Court decision has quashed the circular and held that such services are exempted from GST. The article analyses the precise issue and the reasoning given by the High Courts.

Direct Tax

Goodwill no more an intangible asset – Some interesting issues

18 March 2021

Analyzing the amendments proposed by the Finance Bill, 2021 to undo the benefit pertaining to depreciation on goodwill, the article discusses some interesting issues like applicability of the amendments to business re-organizations concluded prior to 1 April 2021, impact on existing litigation and that whether transactions can be concluded by recognizing other intangibles? According to the author, it is necessary for the business to revisit the positions already taken to avoid such litigation…


Strike one on social media platforms – The new guidelines and what they mean

15 March 2021

The article discusses the recently issued IT (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 by the MEITY. Elaborately analysing the salient features of the Rules, including definitions, due diligence mechanism, grievance redressal by intermediaries, significant social media/ messaging intermediaries, code of ethics in relation to digital media, grievance redressal mechanism by publishers, etc., the article also points out certain shortcomings of the Rules.

Farm Acts and agritech: Is the time ripe for the agri sector to bloom?

04 March 2021

The key challenges faced by the Indian agriculture industry are small farm holdings, low penetration of farmer producer organisations, lack of agri-data and low price realisation by the farmer.

Agritech: A much-needed digital revolution for the agri sector

04 March 2021

The agricultural sector has seen significant developments in the past few years: government reforms, major solutions offered by the onset of technology, post-COVID changes in consumer preferences, legal changes warranted by the new Farm Acts.

Investments in agritech sector: An analysis of the last decade

04 March 2021

The agritech sector has witnessed significant growth in investments over the last few years. In the last decade (2010-2019), the sector bagged a cumulative capital flow of US$ 1.9bn.

Seed industry: An overall perspective

04 March 2021

The need of the hour is a shift from production-centric agricultural practices to market-centric agricultural practices and giving market access to all the farmers, particularly smallholding farmers.

Climate change: A catalyst for agritech?

04 March 2021

The climate change is an evolving threat that will have significant impact on the lives of the global population and global economy.

Investors’ outlook on agritech in India: An interview with Omnivore’s Managing Partner

04 March 2021

Agritech start-ups in India have been successful in attracting funding from numerous investors including but not limited to large multinational companies, consumer funds, and generalist venture capital firms.

Food business: Regulatory regime in India

04 March 2021

In recent years, food processing is seen as a sunrise sector in India. With a view to enhance private investment in the food processing sector, the Ministry of Food Processing Industries has been implementing several schemes for creation of infrastructure, expansion of processing capacity, and other supporting measures for healthy growth of the food processing industry.

Traversing issues under intellectual property and allied laws vis-a-vis food and agri sector

04 March 2021

Food and agri-based industries are witnessing unprecedented levels of innovation which gives further impetus for patent protection and accordingly the necessity to assess and overcome the hurdles in this regard.

Parotta or Roti? Curd or Yogurt? Classifying culinary delights under the Indian GST regime

04 March 2021

HSN Classification of a food product is important for determining the GST rate. GST rate impacts pricing decisions of the product and legal declarations on the package.

Income-tax incentives for agritech companies

03 March 2021

The first permanent statute for imposing regular income-tax in India was enacted in 1886 and since then, agricultural income has been exempted from levy of income-tax in India. While the exemption granted to agricultural income from income-tax in 1886 continues even today, the rationale for extending such exemption in 1886 seems to be no longer relevant.

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