articles
Corporate
Balancing Power and Protection: The National Sports Governance and Anti-Doping Bills, 2025
08 九月 2025
The article aims to summarise the key provisions of the National Sports Governance Bill, 2025 and key amendments introduced by the National Anti-Doping (Amendment) Bill, 2025.
Goods and Services Tax
A bird’s eye view of India’s next gen tax reforms
05 九月 2025
The article provides a comprehensive bird’s-eye view of the GST reforms that were unveiled just in time for Diwali. It also covers various open points which need clarification.
Goods and Services Tax
GST rate rationalization - Part 1: Provisions in India relevant for GST rate rationalization – GST Act, Legal Metrology, Drugs and Cosmetics, SOGA and other allied laws
03 九月 2025
Part 1 discusses the provisions in India relevant for GST rate rationalization.
Goods and Services Tax
GST rate rationalization - Part 2: How anti-profiteering provision in India compares with provisions internationally
03 九月 2025
Part 2 discusses some of the nuances adopted internationally at the time of GST implementation, specifically in Australia and Malaysia
Goods and Services Tax
GST rate rationalization - Part 3: Actions taken by anti-profiteering authority in the past, issues considered and decided by Delhi High Court
03 九月 2025
Part 3 discusses the actions taken by the anti-profiteering authority (NAA) in the past and various issues dealt with in the Hon’ble Delhi High Court order.
Goods and Services Tax
GST rate rationalization - Part 4: Impact for B2C sector, dealing in pre-packaged products, along with checklist and implementation guide
03 九月 2025
Part 4 discusses the challenges faced during such investigation and best practices to be adopted by companies in its response to rate reduction.
Goods and Services Tax
GST rate rationalization - Part 5: Impact for B2C sector, dealing in non-packaged products, along with checklist and implementation guide
03 九月 2025
Part 5 discusses the best practices to be adopted by companies in response to rate reduction.
Goods and Services Tax
GST rate rationalization - Part 6: Impact for B2C services, B2B, B2G (Business to Govt.) sector, along with checklist and implementation guide
03 九月 2025
Part 6 discusses the impact of rate reduction on service industries
Goods and Services Tax
Ride hailing tax dilemma: GST treatment still uncertain
29 八月 2025
The article discusses GST liability on e-commerce platforms, specifically on cab aggregators. It for this purpose analyses various contrary decisions when the platforms use the subscription models.
Regulatory
OTR guidance documents: Clearing the haze
22 八月 2025
The article discusses various recent guidelines for compliance of the Machinery and Electrical Equipment Safety (Omnibus Technical Regulation) Order, 2024.
Intellectual Property
Navigating nature’s law: India’s legal overhaul of biodiversity access and benefit sharing
22 八月 2025
This article examines these recent developments, focusing on access to biological resources, intellectual property rights based on the Indian BR, and the evolving benefit-sharing mechanisms. As India continues to refine its biodiversity governance, these reforms mark a pivotal step toward balancing innovation, conservation, sustainable use of BR and national interest.
Goods and Services Tax
Navigating seamless Inter-State ITC transfers under GST: Judicial guidance
20 八月 2025
The Bombay High Court has taken a significant step in clarifying the transfer of unutilized ITC during business restructuring. This judgment not only clarifies the legal position on inter-State ITC transfer but also addresses the technical and administrative hurdles posed by the GST Network (GSTN) portal.
Direct Tax
Dy/Dx – Differentiating the contours of taxation of derivatives
18 八月 2025
The article discusses the recent decision of Hon’ble Mumbai ITAT, which adjudicates a question as to whether a Venn Diagram of two sets of items, i.e., the meaning of derivatives as it is normally understood and its tax treatment equating it with shares thereof, would have any intersection or not.
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.