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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400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

26 May 2021

Customs Valuation – Notional transportation cost not includible in value of fuel remaining in aircraft after incoming international flight

The Larger Bench of the Customs, Excise and Service Tax Appellate Tribunal (‘CESTAT’) has in its decision delivered on 25 May 2021 held that notional cost towards freight charges is not required to be added to the value of Aviation Turbine Fuel (‘ATF’) remaining in the aircraft after its international flight into India. The Revenue department had added 20% to the FOB value of ATF as cost of transportation under Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (‘Valuation Rules’).

NEWS

24 May 2021

Construction cess not payable on contracts not having any construction component

The Supreme Court, in its recent judgment, has finally settled a long pending issue by holding that contracts which cover works other than civil works and do not involve any construction, do not attract cess under the Building and Other Construction Workers’ Welfare Cess Act, 1996. The Apex Court in the decision in the case of UP Power Transmission Corporation Limited v. CG Power and Industrial Solutions Limited [Judgement dated 12 May 2021] clarified that mere installation and/or erection of pipelines, equipment for generation, transmission, or distribution of power, electric wires, transmission towers, etc., which do not involve construction work, are not amenable to levy of such cess.

NEWS

18 May 2021

Mere forwarding of WhatsApp messages as received when not amounts to sharing ‘unpublished price sensitive information’

The Securities Appellate Tribunal has held that mere ‘forwarded as received’ WhatsApp message circulated on a group regarding quarterly financial results of a Company, closely matching with the vital statistics, some time before the publication of the same, not amounts to an unpublished price sensitive information (‘UPSI’) under SEBI (Prohibition of Insider Trading) Regulations, 2015.

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。