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


Intellectual Property

Exploring TRIPS Covid-19 waiver: Is the remedy effective?

14 五月 2021

The unprecedented Covid-19 pandemic has wreaked havoc by not only taking countless lives but also by robbing the families of their means to livelihood. Countries across the world are grappling with both economic and social breakdown. While vaccinations have started in most countries, there is a glaring difference in accessibility and affordability of vaccines, drugs and other resources required to combat Covid-19 pandemic between the developed, developing and least developed countries.

International Trade & WTO

ADD and CVD on goods removed from SEZ to DTA – ‘Missing link’ filled by Finance Act, 2021

28 四月 2021

Union Budget 2021-22 (‘Budget’) was one of the most anticipated budgets given that it was the first Union Budget to be presented after the onset of the COVID pandemic. In the Budget, while the Finance Minister announced the repeal/suspension of a number of existing anti-dumping duties (‘ADD’) and countervailing duties (‘CVD’), the Finance Minister also proposed several legislative measures for strengthening the existing ADD and CVD mechanisms. With the recent enactment of the Finance Act, 2021

Goods and Services Tax

Untangled indirect tax web in automotive sector – Whether proposed PLI scheme will do justice?

26 四月 2021

The automotive industry is a major contributor to the Indian economy. Currently, it is the fourth largest automotive sector in the world and is expected to come under top 3 automotive sectors in the world by 2026. The sector also accounts for about 15% of the country’s total tax collections.

Intellectual Property

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

21 四月 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 四月 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 四月 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 三月 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 三月 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 三月 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 三月 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 三月 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 三月 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 to Food: Key Trends and Regulatory Outlook in Agritech

01 三月 2021

In our inaugural issue of LKS - IN FOCUS, we focused on key trends and regulatory outlook in the food and agritech sector.

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

01 三月 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

01 三月 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

01 三月 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. Out of this, US$ 1.7bn was raised by agritech start-ups during 2014 and 2019, while only US$ 0.2bn was raised during 2010-2014.

Seed industry: An overall perspective

01 三月 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?

01 三月 2021

Climate change is perhaps the most rapidly evolving threat that has had and will continue to have a significant direct impact on the lives of the global population and the global economy.

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

01 三月 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. There has been a significant growth in agritech investments in sync with the maturing of the agritech ecosystem in India.

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