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Lakshmikumaran&Sridharan是一家总部位于印度的综合性律师事务所。事务所设有14家分所,拥有475多名专业人员,开展公司和商业法律、争议解决、税务和知识产权等领域的法律服务。

在过去的三十多年中,我们与许多客户合作,包括初创企业、中小型企业、大型印度企业和跨国公司。

我们的专业人员在商业、汽车、制药、石化等传统行业和电子商务、大数据、可再生能源等现代行业都有丰富的工作经验。

INSIGHTS

NEWS

23 October 2024

Extension of time limits provided by TOLA applies to limitation period provided for reopening of assessment and for grant of sanction

The provisions relating to reopening of assessments, as they stood prior to the Finance Act, 2021, were contained in Sections 147 to 151 of the Act[1] (‘Old Law’). Under the Old Law, if the AO[2] had reasons to believe that an income chargeable to tax has escaped assessment, then the AO could reopen the assessment by issuing a notice u/s. 148 of the Act. Such notice could have been issued within 4 / 6 years from end of relevant assessment year.

NEWS

10 October 2024

GST – ITC is available on construction of ‘plant’ for letting out

The Supreme Court has held that if the building in which the premises are situated qualifies for a ‘plant’, Input Tax Credit (ITC) can be allowed on goods and services used in setting up the immovable property, which is a plant.

NEWS

03 October 2024

Compressors used in car air-conditioners are classifiable under TI 8414 80 11 – SC decision in Westinghouse distinguished

The CESTAT Bench at Chennai has held that air compressors for use in car air-conditioners are classifiable under Tariff Item 8414 80 11 of the Customs Tariff Act, 1975 wherein Heading 8414 covers ‘Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters’. The assessee was represented by Lakshmikumaran & Sridharan Attorneys here.

L&S 的职业生涯

我们建立了拥有法律、商业、流程、项目管理、技术等背景的多学科团队;同时也建立和融合印度的价值观与各类其他观点。

L&S 的实习

法律系的学生会发现,在L&S实习可能是最丰富的经历之一。我们团队的高级成员致力于指引您实现您的目标,为您即将开始腾飞的职业生涯做好准备。