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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 | 26 May 2022

FCRA: The chequered path to charity

Cross-border philanthropy is a growing source of funding around the world. In the past four years, the Indian non-government organisations (‘NGOs’)…
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Lakshmikumaran & Sridharan | India | 25 May 2022

Interest on delayed payment of tax - The saga continues!

This article concerns Section 50 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). Much has been said and done about whether interest is…
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Lakshmikumaran & Sridharan | India | 23 May 2022

IGST not payable by Indian importer on RCM basis on ocean freight in case of CIF imports

The Supreme Court in its judgment dated 19 May 2022 has held that the Indian importer cannot be subject to the levy of Integrated Goods and Services…
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Lakshmikumaran & Sridharan | India | 23 May 2022

Addressing the incongruity between the SEZ and GST Laws

The Hon'ble Finance Minister in her 2022 Budget Speech proposed to revamp the laws relating to Special Economic Zones (Sez). The industry at large is…
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Lakshmikumaran & Sridharan | India | 20 May 2022

ESG - A sustainable model for a better future

Securities Market Regulator, SEBI, on 5 May 2021, made it mandatory for the top 1,000 listed entities (by market capitalization calculated as on the…
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Lakshmikumaran & Sridharan | India | 18 May 2022

Apex Laboratories: A bitter pill to swallow for the healthcare sector?

A contentious issue that has seen much litigation in the recent past is regarding the claim of expenditure under Section 37 of the Income-tax Act…
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Lakshmikumaran & Sridharan | China, India, USA | 17 May 2022

Copyright authorship to artificial intelligence: Who owns it?

On 14 February 2022, the Review Board of the United States Copyright Office (‘Board’) opined on the registrability of works generated by Artificial…
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Lakshmikumaran & Sridharan | India | 16 May 2022

Domain Name Registrars and their role in domain name infringement suits

In the recent case of Snapdeal Pvt. Ltd. v. Godaddy. Com LLC and Ors a Single Judge of the Delhi High Court by an Order dated 18 April 2022, while…
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Lakshmikumaran & Sridharan | India | 12 May 2022

Trademarks - Domain name registration - No omnibus injunction against offerings by DNRs - Registries however to ensure that infringing domain names are not suggested as alternatives

The Delhi High Court has reiterated its stand of not granting any omnibus injunction to the domain name registries (DNRs). In a case where the…
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Lakshmikumaran & Sridharan | India | 10 May 2022

Arbitration - Group of Companies doctrine for inclusion of non-signatories - Supreme Court refers issue to Larger Bench

Dealing with an application filed under Section 11 of the Arbitration and Conciliation Act, 1996 (‘Arbitration Act’), the 3-Judge Bench of the…
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