articles
Corporate
The ripple effect: How India’s new Labour Codes will reshape M&A transactions
12 December 2025
For decades, M&A in India required navigating a labyrinth of 29 fragmented labour laws. Inconsistent definitions and rigid approval norms often created hidden liabilities, turning labour diligence into a purely reactive exercise.
Customs
Are goods brought in on lease basis from FTWZ to DTA exempt from levy of IGST? – CAAR Rules in favour
10 December 2025
The article discusses the issue of double taxation that arises when goods are imported on a lease basis, the goods would be subject to IGST on value of imported goods (as part of customs duty) as well as GST on the import of the leasing services.
International Trade & WTO
How national considerations are re-shaping critical mineral export policies in the face of constant WTO rules
08 December 2025
The article discusses how contemporary national policies in the critical-minerals sector interact with General Agreement on Tariffs and Trade rules 1994
Corporate
Indian Family Offices: A new investment force in private market
04 December 2025
The article discusses the direct investments of Indian Family offices in private market. Family Offices deploy an attractive pool of patient, long-term domestic capital into India's private markets and targeting high-growth sectors, focused on preserving and creating wealth across multiple generations.
Customs, Goods and Services Tax
Availing GST credit using TR-6 Challan: Navigating the uncertainty
03 December 2025
The article delves deep into the question of availability of input tax credit when IGST is paid on imports using TR-6 Challan, i.e., due to various circumstances much after the import.
Corporate
Top 10 FAQs on Fixed Term Employment (FTE)
28 November 2025
Top 10 FAQs on Fixed Term Employment (FTE)
Corporate
Central Government’s Expanded Supervisory Scope Under the Labour Codes
27 November 2025
The article discusses the recently notified four labour codes that repeal and replace 29 existing labour laws. These codes expand the scope of central supervision by bringing additional sectors under the delegated authority of the central government.
Intellectual Property
The hidden complexity of biodiversity compliance
21 November 2025
The article discusses unsettled issues related to biodiversity compliances, which introduces unnecessary complexity and discourages research, ultimately disincentivizing Applicants from seeking patent protection in India.
Direct Tax
Non-disclosure of foreign assets in the ITR: Ownership, valuation & threshold for penalty under the Black Money Act
20 November 2025
The article discusses issues relating to ownership, valuation, and penalty thresholds for non-disclosure of foreign assets in the income tax returns, under Sections 42 and 43 of the Black Money Act.
Corporate, Mergers & Acquisitions / PE
W&I Insurance: Rise of synthetic W&Is
18 November 2025
The article discusses the Warranty and Indemnity (W&I) insurance, which protects buyers or sellers from financial losses due to warranty breaches in M&A deals. It analyses synthetic W&I insurance, a newer option for distressed deals, where warranties are negotiated between the policyholder and insurer, unlike a traditional W&I policy which relies on warranties negotiated between the buyer and the seller.
Regulatory
Draft Telecom Cybersecurity Rules 2025: Hits, misses and the road ahead
18 November 2025
The article discusses the recently notified Telecommunications (Telecom Cyber Security) Amendment Rules, 2025 by the Department of Telecommunications (‘DoT’) in October 2025. These Amendments introduce sweeping obligations for businesses that rely on telecom identifiers, new mechanisms for mobile number verification, and stricter International Mobile Equipment Identity (‘IMEI’) oversight.
Regulatory
Digital Personal Data Protection Rules, 2025: Incremental tweaks and the way ahead
17 November 2025
The article discusses the recently notified Digital Personal Data Protection Rules, 2025 which have set clear timelines for enforcement of DPDP Act, 2023 and Rules. While the DPDP Rules do not, in large part, deviate from the MEITY’s draft rules released in January (‘Draft Rules’), the author outlined the key changes under these Rules, as well as the way ahead for the law.
International Trade & WTO
Navigating the US Tariffs through the first sale principle
10 November 2025
This article discusses the legal foundation of the first sale principle, its practical application, and its potential role as a compliance-based tool for managing tariff exposure in a changing trade policy environment.
Regulatory
Draft intermediary amendments: Bugle call for AI governance in India?
03 November 2025
The Ministry of Electronics and Information Technology’s release of the Draft Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 is another spoke in the wheel of regulating internet aspects through the ‘intermediary’ route under the Information Technology Act, 2000.
Regulatory
Understanding the relationship between HS Codes and QCOs
29 October 2025
In a globalised economy, standardization and regulation play a pivotal role in ensuring product safety, fair trade, and compliance with trade practices.
Direct Tax
GAAR in practice: Lessons from Ayodhya Rami Reddy Alla and Anvida Bandi
24 October 2025
The article discusses how the GAAR framework has recently seen its application tested by the Telangana High Court through two consequential, yet contrasting, rulings.
Intellectual Property
The mark endures: Trademark goodwill beyond the sale of goods
22 October 2025
The article discusses the recent decision of Division Bench of the Delhi High Court in the case of Carlton Shoes Ltd. v. VIP Industries Ltd. The Court delivered a significant verdict upholding the primacy of territorial goodwill over global reputation, while also holding that goodwill attaches to the mark as a whole, not just to a specific category of goods.
Intellectual Property
When a pump photo pumps up a legal dispute: Untangling copyright and design law
22 October 2025
The article discusses the recent decision of Madras High Court in case of A. Ruthramoorthy and Ors. v. P. Moorthy and Ors. The case unfolded as a nuanced examination of statutory interpretation, legislative intent, and judicial precedent highlighting the complex interplay between copyright and design regimes in Indian intellectual property law.
Securities Laws
Key clarifications under the SEBI issued FAQS 2025
17 October 2025
The article discusses the key clarifications provided in the recently issued FAQs by SEBI for research analysts.