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Author: Lakshmikumaran & Sridharan Attorneys.

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A podcast channel that covers the latest developments in Indian Law, with a special emphasis on Tax Law, IPR, and Corporate Law.
47 Episodes
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This week’s podcast defines wages under the Employees Provident Fund & Miscellaneous Provisions Act, 1952.  Audio Source: An article published on the L&S website in April 2021: https://www.lakshmisri.com/insights/articles/definition-of-wages-confusion-worse-confounded/   Authors: Noorul Hassan, Partner (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)  www.lakshmisri.com
This week’s podcast discusses the proposed changes to the scheme of reassessment in the Income Tax Act, 1961 (“IT Act”).   Audio Source: An article published in the Times of India in February 2021: https://timesofindia.indiatimes.com/blogs/voices/reassessment-provisions-change-for-the-better/   Authors: Jyoti Arora, Joint Partner (L&S), and Sriram Vijayaraghavan, Principal Associate (L&S)   Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
This week’s podcast defines the dichotomy prevalent amongst the judicial pronouncements on the aspect of 'slump sale vs. slump exchange' in terms of its origin, the resolution sought to be provided by legislature vide Finance Bill and its impact on the taxpayers.  Audio Source: An article published on the Taxmann website in February 2021: https://www.taxmann.com/research/direct-tax-laws/top-story/105010000000019143/slump-sale-vs-slump-exchange-end-of-controversy-experts-opinion  Authors: Jyoti Arora, Joint Partner (L&S), Prachi Goel, Sr. Associate (L&S), and Pragya Kaushik, Associate (L&S)  Voice: Sahana Rajkumar, Principal Associate (L&S)  www.lakshmisri.com
In January, the Competition Commission of India (‘CCI’) released the study exploring the evolution of the Indian telecom sector and the present regulatory challenges. The CCI assessed the market dynamics and highlighted developments in the sector, leading to competition concerns in the present and foreseeable future. The week’s podcast describes those findings and key observations.  Audio Source: An article published in the L&S website in March 2021: https://www.lakshmisri.com/insights/articles/cci-s-market-study-into-the-telecom-sector-in-india-key-observations/ Authors: Neelambera Sandeepan, Joint Partner (L&S), and Shikhar Tyagi, Associate (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)   www.lakshmisri.com
This week’s weeks podcast discusses the issues concerning retrospective domestic measures and international investment protection.   Audio Source: An article published in the India Business Law Journal in March 2021: https://law.asia/retrospective-domestic-measures-international-investment-protection/   Author: Puneeth Ganapathy, Principal Associate (L&S)   Voice: Sahana Rajkumar, Principal Associate (L&S)   www.lakshmisri.com
This podcast throws light on acquiescence, a concept that every trademark owner must know and understand to remain cautious with respect to misuse of his/ her trademark by others. Acquiescence has been defined under the Trade Marks Act, 1999.  Audio Source: An article published on the L&S website in March 2021: https://lakshmisri.com/insights/articles/acquiescence-being-vigilant-and-not-blind-sided/  Authors: Pulkit Doger, Joint Partners (L&S); Raghav Sarda, Joint Partners (L&S); Sidharth Shahi, Sr. Associate (L&S)  Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
The Finance Bill 2021 has proposed to amend the definition of ‘assets’ under Explanation 3 to Section 32(1) that ‘goodwill of a business or profession’ shall not be treated as an ‘intangible asset’ for the purposes of Section 32(1) of the IT Act. This week’s podcast shares some interesting issues pertaining to the depreciation on acquired goodwill.  Audio Source: An article published on the L&S website in March 2021: https://lakshmisri.com/insights/articles/goodwill-no-more-an-intangible-asset-some-interesting-issues/  Author: Abhinov Vaidyanathan, Associate (L&S)  Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
To forbid the unethical use of social media platforms, the Ministry of Electronics and Information Technology (‘MeIT’) had recently strengthened the existing guidelines and notified the new guidelines under Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (‘IT Rules 2021’). This week’s podcast talks about the salient features of these guidelines and the shortcomings coupled with it.  Audio Source: An article published on the L&S website in March 2021: https://lakshmisri.com/insights/articles/strike-one-on-social-media-platforms-the-new-guidelines-and-what-they-mean/#  Authors: Dinesh Babu Eedi, Joint Partner (L&S), and Manasa Tantravahi, Associate (L&S)  Voice: Sahana Rajkumar, Principal Associate (L&S)  www.lakshmisri.com
This week’s podcast discusses the details of the Faceless Penalty Scheme 2021, covering its features, procedure, and structure of the scheme. The Scheme has been amended by the Central Board of Direct Taxes (‘CBDT’), effective from 12 January 2021.  Audio Source: An article published on the L&S website in February 2021: https://lakshmisri.com/insights/articles/faceless-penalty-scheme-2021/#  Authors: Sriram Vijayaraghavan, Principal Associate (L&S), and Snehal Shukla, Associate (L&S)  Voice: Sahana Rajkumar, Principal Associate (L&S)   www.lakshmisri.com 
This week’s podcast discusses the facts and judgement of two case filed by IPRS against Entertainment Network (India) Ltd., and IPRS and PPL against CRI Events Private Limited & others for infringement of the underlying copyright subsisting in a sound recording.  Audio Source: An article published on the L&S website in February 2021: https://lakshmisri.com/insights/articles/a-legal-tussle-of-music-rights/#  Author: Godhuli Nanda, Sr. Associate (L&S)  Voice: Sahana Rajkumar, Principal Associate (L&S)   www.lakshmisri.com
To support the increasing number of startups in India, the government has taken few initiatives such as ‘Startup India’, ‘Digital India’ Startup India Seed Fund Scheme and ‘Vocal for Local’. This podcast describes such initiatives.  Audio Source: An article published on the L&S website in February 2021: https://lakshmisri.com/insights/articles/indian-startups-a-booming-revolution/  Authors: Sudish Sharma, Executive Partner (L&S), and Shikha Thakkar, Associate (L&S)  Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
This podcast discusses the recent ruling in Giesecke & Devrient on the rate of tax applicable on dividends paid by an Indian company to its overseas parent.  Audio Source: An article published on the L&S website in January 2021: https://lakshmisri.com/insights/articles/dividend-payments-to-non-residents-dtaa-relief-on-the-horizon/#  Authors: Tanmay Bhatnagar, Sr. Associate (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)  www.lakshmisri.com 
This week’s podcast focuses on the Union Budget 2021, presented by the Union Finance Minister. An analysis of tax proposals and its possible impact on various stakeholders like manufacturers, service providers, traders, exporters, importers, etc. have been discussed in this podcast.  Audio Source: A webinar organized by L&S in February 2021 on the Union Budget 2021.  Speakers: Mr. V Lakshmikumaran, Founder & Managing Partner (L&S), Mathivanan N., Principal Partner (L&S), Viswanathan T., Principal Partner (L&S), R. Raghavan, Executive Partner (L&S), S. Vasudevan, Executive Partner (L&S)  Voice: Sahana Rajkumar, Principal Associate (L&S)  www.lakshmisri.com
This podcast focuses on post supply discounts under GST, covering related concepts, incentives, subsidy linked to price and service, analysis of different types of industry schemes from the perspective of post supply discount, etc.  Audio Source: A webinar organized by L&S in September 2020 on post supply discounts under GST.  Speakers: Mr. B.L. Narasimhan, Principal Partner (L&S), and Mr. Shivam Mehta, Partner (L&S)  Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
This podcast focuses on post supply discounts under GST, covering related concepts, incentives, subsidy linked to price and service, analysis of different types of industry schemes from the perspective of post supply discount, etc.  Audio Source: A webinar organized by L&S in September 2020 on post supply discounts under GST.  Speakers: Mr. B.L. Narasimhan, Principal Partner (L&S), and Mr. Shivam Mehta, Partner (L&S)  Voice: Neelambera Sandeepan, Joint Partner (L&S)  www.lakshmisri.com
This week’s podcast focuses on Compulsorily Convertible Debentures (CCDs), related corporate law framework, and regulatory framework governing the issuance of CCDs to a business entity.  Audio Source: An article published on the L&S website in December 2020: https://lakshmisri.com/insights/articles/compulsorily-convertible-debentures-debt-or-equity/#  Author: Neha Sharma, Sr. Associate (L&S)  Voice: Dhruv Matta, Principal Associate (L&S)  www.lakshmisri.com  
This podcast highlights the legacy of the controversy “Taxability of perquisites provided by the employer to employee” that has gained momentum under the GST regime on account of various divergent rulings.  Audio Source: An article published on the L&S website in December 2020: https://lakshmisri.com/insights/articles/gst-on-services-provided-in-the-course-of-employment/#  Author: Brijesh Kothary, Joint Partner (L&S), and Amber Kumrawat, Associate (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)   www.lakshmisri.com
Our this week’s podcast discusses about the certain pitfalls that exporters should avoid to ensure achievement of ‘cooperative status’ and the least anti-dumping or countervailing duty, keeping the important guidelines by the Indian investigating authority - the Directorate General of Trade Remedies into consideration.  Audio Source: An article published on the L&S website in November 2020: https://lakshmisri.com/insights/articles/participation-in-trade-remedy-investigations-first-impressions-matter/  Author: Ankur Sharma, Joint Partner (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)  www.lakshmisri.com 
This is the second part of the podcast that focuses on a new regime governing eligibility to preferential duty under the Free Trade Agreements.  Audio Source: A webinar organized by Lakshmikumaran & Sridharan Attorneys in September 2020.  Speakers: V. Lakshmikumaran, Founder & Managing Partner (L&S); T. Viswanathan, Principal Partner (L&S); Ravi Raghavan, Senior Partner (L&S); P Sridharan, Partner (L&S); Lakshmi Menon, Partner (L&S); Rachit Jain, Partner (L&S); Ankur Sharma, Joint Partner (L&S); Garima Srivastava, Principal Associates (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)  www.lakshmisri.com
This podcast focuses on a new regime governing eligibility to preferential duty under the Free Trade Agreements.  Audio Source: A webinar organized by Lakshmikumaran & Sridharan Attorneys in September 2020.  Speakers: V. Lakshmikumaran, Founder & Managing Partner (L&S); T. Viswanathan, Principal Partner (L&S); Ravi Raghavan, Senior Partner (L&S); P Sridharan, Partner (L&S); Lakshmi Menon, Partner (L&S); Rachit Jain, Partner (L&S); Ankur Sharma, Joint Partner (L&S); Garima Srivastava, Principal Associates (L&S)  Voice: Gunmeher Juneja, Principal Associate (L&S)  www.lakshmisri.com
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