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Lakshmikumaran & Sridharan logo
Managing Partner: Mr. V Lakshmikumaran Number of partners and joint partners: 106 Total no. of fee-earners: 410 Languages: English, Hindi and a…
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Lakshmikumaran & Sridharan | India | 29 Nov 2023

Cross-border payments for Indian businesses - Impact of RBI’s new guidelines

The Reserve Bank of India (‘RBI’) vide Notification No. RBI/2023-24/80 CO.DPSS.POLC.No.S-786/02-14-008/2023-24 dated 31 October 2023, has issued a…
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Lakshmikumaran & Sridharan | India | 29 Nov 2023

The bittersweet classification of Flavoured Milk

Classification has always been one of the most interesting as well most litigative issue in any tax jurisdiction. Classifying goods under the correct…
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Lakshmikumaran & Sridharan | India | 20 Nov 2023

TRU has no authority to clarify on classification - Circular No. 80/54/2018-GST on classification of polypropylene woven and non-woven bags quashed

The Delhi High Court has on 16 November 2023 observed that the Tax Research Unit (TRU) of the Ministry of Finance has not been clothed with the…
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Lakshmikumaran & Sridharan | India | 17 Nov 2023

SC Ruling on MFN Clause in Tax Treaty: A conundrum for the tax deductors in India?

Recently, the Supreme Court of India passed a judgment interpreting the Most Favoured Nation (‘MFN’) clause present in various Double Taxation…
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Lakshmikumaran & Sridharan | India | 15 Nov 2023

GST Council cannot determine classification of goods - Flavoured milk made from dairy milk is not ‘beverage containing milk’ under Heading 2202

The Single Bench of the Madras High Court has held that the function of the GST Council is not to determine the classification of goods under the…
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Lakshmikumaran & Sridharan | India | 14 Nov 2023

Trademarks ‘Indian Royal Stag’ and ‘Indian Stag’, both used for IMFL, are deceptively similar with likelihood of confusion

The Delhi High Court has held that the marks INDIAN ROYAL STAG and INDIAN STAG, both used for IMFL, have necessarily to be regarded as deceptively…
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Lakshmikumaran & Sridharan | India | 14 Nov 2023

Product-by-Process: Perception by Indian Patent Law

This article aims to explore the scope of patentability and infringement concerning product-by-process claims with a specific emphasis on the recent…
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Lakshmikumaran & Sridharan | India | 7 Nov 2023

GI registration fee set to be reduced - Draft GI of Goods (Registration and Protection) (Amendment) Rules issued

The Ministry of Commerce has on 17 October 2023 issued Draft Geographical Indications of Goods (Registration and Protection) (Amendment) Rules, 2023…
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Lakshmikumaran & Sridharan | India | 6 Nov 2023

Insolvency - Doctrine of election - IBC provisions can be invoked even after issuance of recovery certificates by DRT

The Supreme Court has held that the ‘doctrine of election’, stemming out of the law of evidence that bars prosecution of the same right in two…
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