articles
Intellectual Property
In good spirits: The Geographical Indication war over ‘Pisco’
12 八月 2025
The article discusses a recent Delhi HC decision where the Court has conducted a thorough examination of the provisions regarding the prohibition of GI registration in specific instances, as well as the registration of homonymous GIs. The decision exemplifies how Indian courts are navigating the evolving landscape of GI law, aiming to safeguard traditional products while ensuring fair competition.
Intellectual Property
Rethinking the thresholds in biosimilar patent infringement disputes
12 八月 2025
The article discusses a Delhi HC decision which granted an-interim injunction restraining a pharma company from dealing in its biosimilar version of the cancer medication Nivolumab until the expiry of the Indian Patent. According to the author, by treating the defendant’s regulatory filings and bio similarity claims as indicative of infringement, the Court seems to have deviated from an earlier precedent.
Corporate
Artificial Intelligence in the Healthcare Sector: Investment trends
11 八月 2025
The article discusses how the integration of AI technologies in diagnostics, drug development, and healthcare administration is enabling scalable solutions. It also highlights key investment trends that are strengthening India’s position as a strategic destination for healthcare sector investments.
Intellectual Property
Patentability of intermediates – Troubling interpretation: A critique of the Zeria judgment
04 八月 2025
The article discusses a recent decision of the Delhi High Court which has upheld the refusal of a patent by extending the therapeutic efficacy requirement to intermediates.
International Trade & WTO
Differential pricing analysis in anti-dumping investigations: US Court ‘invalidates’ the use of Cohen’s D by the US DOC
04 八月 2025
The article discusses the recent judgement of the U.S. Court for Federal Circuit in Marmen Inc. v. United States[1]. In which the article traces the origins of this methodology in the WTO’s Anti-Dumping Agreement, its evolution over the years in USA’s context, and the road ahead after the Marmen Inc. judgement.
Corporate
Share Based Employee Benefits: Forex Compliances
30 七月 2025
Employees Stock Option is a scheme under which options are granted to the directors, officers or employees of a company or of its holding company or subsidiary company or companies, giving them the benefit or right to purchase, or to subscribe for, the shares of the company at a future date at a pre-determined price. The article discusses the share-based benefits and Forex compliances of this scheme.
Goods and Services Tax
Export refund: Prospective omission of Rule 96(10) of CGST Rules and retro-active applicability to pending proceedings
29 七月 2025
The article highlights the retroactive impact of the amendment relating to export refunds, in the light of recent High Court decisions. The authors note that while GST Council has simplified the export refund process for the future from 2024, the amendment was not made retrospective by the legislature, and hence creating problems.
Goods and Services Tax
The ‘Value Addition’ conundrum in GST budgetary support refunds
28 七月 2025
The article discusses the recent decision of the Jammu & Kashmir & Ladakh High Court in the case of J&K Cement Corporation v. Union of India that has led to opening of a pandora’s box regarding the value addition to be adopted for computation of the refund amount under the BSS.
Customs
India’s critical minerals strategy: Wider exemption from customs duty needed to fulfil the Government’s mission
28 七月 2025
The Hon’ble Finance Minister, in her Union Budget 2024-25 speech on 23 July 2024, reaffirmed the Government’s commitment to the Atmanirbhar Bharat Abhiyaan by proposing key policy measures to promote self-reliance in the critical minerals sector. The article discusses the strategic importance of minerals such as lithium, cobalt, copper, and rare earth elements in various sectors.
Customs
Internal Compliance Programs for export of dual-use items: Key insights from DGFT’s draft framework
28 七月 2025
The article discusses the key considerations for entities while drafting their ICPs in line with the Draft Management System Requirements.
Customs
Navigating RoDTEP compliances – Filing of Annual RoDTEP Return
28 七月 2025
The article discusses the compliances and filing of annual RoDTEP return under RoDTEP schemes. The scheme is beneficial for exporters which require them to indicate in their shipping bills that they intend to claim the benefit under the said scheme. Such benefit would be granted to the eligible exporters at a notified rate as a percentage of FOB value as mentioned in Appendix 4R of FTP 2023.
Intellectual Property
Decoding the ‘Algorithm’ exclusion: A closer look at draft CRI Guidelines 2025
24 七月 2025
The article focuses on how the new draft Guidelines propose to determine whether or not a claimed invention is excluded as an ‘algorithm’ under Section 3(k) of the Patents Act.
Direct Tax
Modern agriculture rooted in traditional Income-tax law
23 七月 2025
While agricultural operations have been modernised, the law for claiming income-tax exemption for agricultural operations has remained constant. The article focuses on various aspects of the textbook provisions, their implications on the modern agriculture and the take of Indian judiciary on the same.
Intellectual Property
AI in trial: Legal challenges of generative technologies
23 七月 2025
This article provides a summary of some of the most significant court rulings and current legal disputes across major jurisdictions involving both textual and visual works, where Courts have dealt with the effects of AI-generated content in the context of copyright protection and infringement.
Regulatory
Machines, Markets, Mandates: Understanding India’s regulations on machinery and electrical equipment
17 七月 2025
The article discusses at length the Machinery and Electrical Equipment Safety (Omnibus Technical Regulation) Order, 2024, implementation of which was recently extended by one year to 1 September 2026. Identifying the key concerns, the authors also highlight what companies should do.
Goods and Services Tax
Business closure and unutilized ITC – Is it a rightful refund?
04 七月 2025
The article discusses the impact of recent Sikkim High Court decision on grant of refund of unutilised ITC in case of closure of business. It emphasizes the impact of this ruling on business decisions of scaling down the business operations along with the soundness of the decision.
Customs
Cosmetic or Medicine: Determination of classification of personal care products under the Customs Tariff
03 七月 2025
Personal care products such as face wash to treat acne, cream to reduce skin blemishes, shampoo to treat dandruff: these all will be medicines or will be cosmetic/toilet preparations under Customs Law. This article is demonstrating this challenge by examining a few relevant case laws dealt with by the Supreme Court of India on this issue.
International Trade & WTO
EU simplifies CBAM but does not address the underlying issues
03 七月 2025
The European Council and the European Parliament recently reached a provisional agreement on the Omnibus-I legislative package, which seeks to simplify the EU's Carbon Border Adjustment Mechanism (‘CBAM’). The article notes that despite these internal simplifications, significant challenges persist for Indian exporters and other third-country suppliers navigating the EU’s evolving carbon regulation landscape.
Corporate, Regulatory
SEBI’s Consultation Paper and the winds of AI Governance
02 七月 2025
The article discusses the SEBI Consultation Paper which outlines the current use of AI/ML models are by exchanges, brokers and mutual funds for a wide variety of internal, customer support, security, pattern recognitions, KYC, order executions and related purposes.