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大事记

We, at L&S, are committed to helping our clients stay ahead of legal and market trends and hold regular Seminars, Conferences and Trainings on various legal and law related topics in India.

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Past events

05
五月 2023

In a landmark judgment, the Apex Court has set aside Gujarat High Court judgement with respect to fulfilment of pre-import condition under the Advance Authorisation Scheme as contemplated in Notification No. 79/2017-Cus., dated 13 October 2017. As a result, assessees who had claimed IGST exemption on imports during the period from 13 October 2017 to 9 January 2019 may be required to surrender the same.

10
四月 2023

Customs, Foreign Trade Policy 2023

Foreign Trade Policy 2023: A Deep Dive

LKS Webinar

The much-awaited Foreign Trade Policy 2023 intends to modify various export promotion schemes and procedures for export and import. The Finance Act, 2023 has proposed changes to the Manufacture & Other Operations in Bonded Warehouse (MOOWR) Scheme. Additionally, an Amnesty Scheme has also been introduced for regularizing the Export Obligation defaults under Advance Authorisation and EPCG Scheme.

10
四月 2023

Taking into account the inputs received from various stakeholders, the Central Government has notified the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2023

02
二月 2023

Lakshmikumaran & Sridharan Attorneys (LKS) is organizing a webinar on “Budget 2023 – A Deep Dive into the Tax Proposals” for an in-depth analysis of the important proposals made in the Budget 2023 and various hits & misses. The discussion would include examination of legislative history, interpretation by Courts, the need for amendments, as well as the implication of the amendments on past and future transactions.

14
十二月 2022

Morning briefing on Competition Law & Data Protection

Hotel Westin, Gurugram Hall Nurture, 1, MG Road, Sector-29, Gurugram, Haryana

This session will deep dive into the impact of the recent Competition Commission of India’s (CCI) judgments penalizing major digital/tech. companies for antitrust violations. These judgments mark a first in a series of several investigations into the conduct and business practices of digital market companies in India. The CCI has directed major behavioral changes and imposed prohibitive penalties.

06
十二月 2022

Free Trade Agreements and GST - Engines of Growth

The St. Regis Hotel Mumbai Imperial Hall 462, Senapati Bapat Marg, Lower Parel Mumbai 400013

GST helped remove internal barriers to trade, unifying the indirect taxes. By removing the cascading effect of taxes, GST brought down manufacturing costs. India now intends to remove barriers to cross-border trade and investments. Having already signed Free Trade Agreements (FTAs) with UAE and Australia, and edging closer to inking deals with UK, the EU and Canada, among others, India is poised to boost its position in the global economy as a frontrunner. The world is India’s market.

17
十一月 2022

Raising funds is crucial at many stages in the life cycle of a company. Traditionally, the funds could be brought-in either by the promoters or could be raised by debt. However, with the bullish Indian stock market, more and more companies are raising funds by using the option of initial public offerings (IPOs).

09
十一月 2022

Globally, institutional institution imparting education are largely kept outside tax net. In India, Section 10(23C) of the Income-tax Act, 1961 extents such exemption inter alia to institutions ‘solely’ engaged in educational activities. The Section also exempts the profits derived by such institution from businesses incidental to the ‘sole’ activity of education.

06
十月 2022

The online gaming sector is facing increased scrutiny from taxman lens. Many a times, interpretation issues are given the colour of tax evasion. An investigation often consists of survey, audit, searches, seizure of documents, goods and summoning of officials including CEOs, Chairman, Directors for recoding of statements. It is necessary to understand the duties, responsibilities and rights of the company officials before, during and after an investigation.

15
九月 2022

The introduction of Section 194R to the Income-tax Act, 1961 by the Finance Act, 2022 has raised many practical challenges. Though the TDS provision is intended to ensure effective compliance of substantive law made in 1964, the wordings of the TDS provisions required businesses to have a complete re-look on the manner in which their affairs were arranged.

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