Foreign Exchange Laws – Guide to investigation, adjudication and appeal

The monograph discusses the manner and steps of investigation, inquiry and adjudication under the Indian Foreign Exchange laws.

Rise of W&I insurance in deal making

The monograph discusses the key aspects pertaining to W&I Insurance and highlights the important global trends in its evolution.

Decoding SEBI (LODR) Third Amendment Regulations, 2024

The monograph discusses the key provisions of the SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024. It also highlights comments from the LKS Corporate Law Team.

Competition Law Yearly Round-Up for 2024

This yearly round-up recapitulates the competition law highlights of 2024 and is divided into three parts. Part I highlights noteworthy enforcement trends while Part II includes an overview of some of the key combinations reviewed by the CCI. Part III focuses on various regulatory developments.

Unconditional Stay Of Arbitral Awards

This monograph examines the statutory and jurisprudential principles applied by the courts while granting a stay of arbitral awards. It attempts to highlight the ambiguities and the direction in which the law may (or ought to) evolve in the future.

Taxation Of The Digital Economy

Ahead of the GST council meeting on 17 December, Lakshmikumaran & Sridharan, in this detailed whitepaper, has showcased international best practices in GST for online gaming. According to the report, most countries with a thriving online gaming industry follow a ‘Tax on Gross Gaming Revenue (GGR)’ model. It also cites examples of countries where high taxation and /or incorrect levy on the contest entry amount (CEA) led to revenue loss for the Government and encouraged the growth of the unauthorised offshore betting and gambling platforms.

Yearly Round up 2021

The Handbook – Yearly Round-Up 2021 summarises the year 2021 from the perspectives of corporate laws, commercial laws, FEMA and SEBI regulations. It also covers summaries of various case law both from the corporate practice and from the direct tax practice area. On direct tax, the handbook elaborately discusses various notifications and circulars, and changes in the Income Tax Act and the Income Tax Rules. It also covers M&A tax updates and judgements.

India’s Real Estate Renaissance

This monograph highlights the key sectors contributing to the growth of the real estate sector in India, the current legal framework, existing policies and the regulatory regime providing scope for greater opportunities in this market.

GST on online gaming

LKS analysis of the Group of Ministers (GOM) report on online gaming. The analysis also covers latest legislative developments impacting GST on online gaming, while talking about implications of the Information Technology Rules on GST, comparative analysis of legal status & business models of lottery vs online gaming, and services vs goods argument for online gaming.

LKS Investing In India

India is a booming G20 economy. As per the IMF, India is ‘easily’ the fastest growing economy in the world. The Indian economy’s rapid growth has been attributed to the government of India (“GOI”) increasing focus towards higher capital expenditure over the last few years.1 It has seen consistent economic growth over the last decade and has a high future potential, thanks to its burgeoning middle class with increasing disposable incomes, several high net worth individuals and a stable democracy. It is also one of the relatively newer industrialised countries of the world and has a large and growing base of educated and skilled manpower.

E-Mobility: Key trends and regulatory outlook in electric vehicles

The latest issue of “LKS - IN FOCUS” provides a 360-degree view of the E-mobility sector that seems of be the future of automobiles in the country. It covers articles on important topics surrounding electric vehicles in India. Talking about the affordability and desirability, the articles cover the policy and regulatory environment and the electric vehicle charging infrastructure. Further, covering topics like telematics: the new frontier in AutoTech, collaboration and acquisitions among automakers, various authors also deal with commercial contracts for the EV industry and tax on lithium-ion batteries.

Farm to Food: Key Trends and Regulatory Outlook in Agritech

This inaugural issue of LKS - In Focus offers a 360 degree view of the industry from legal, regulatory and tax perspectives. The articles span the farm bills, innovations in agritech, trends in the seed industry, climate change, food laws, intellectual property issues relating to agri both from tech and brand perspectives, income tax incentives, and, classification issues relating to food products.

LKS Impact of the Proposed Taxation

White Paper on taxability of online gaming income. It covers the overview of the online skill gaming industry, income-tax with respect to the gaming income, and elaborately discusses the taxability aspects of online gaming income as proposed by the Finance Bill, 2023. We also suggest few recommendations in this regard.