Legal topics directory
Find legal services, topic briefings, insights and lawyer profiles. Results link to existing pages; they are not legal advice.
2976 results. Page 64 of 100.
- Insights
DPDPA Implementation Framework
Comprehensive DPDPA implementation guide for enterprises. Authoritative analysis of compliance obligations and strategic frameworks.
- Insights
Drafting Effective Arbitration Clauses
Expert guidance on drafting arbitration clauses for commercial certainty and enforceability. Authoritative analysis from AMLEGALS.
- Insights
Due Diligence Framework for Indian Acquisitions
Comprehensive due diligence framework for Indian acquisitions. Expert methodology for legal and commercial risk assessment.
- Insights
Enforcing a Foreign Arbitral Award in India (New York Convention)
Won an arbitration abroad and need to collect in India? AMLEGALS explains enforcement of foreign awards under Part II of the Arbitration and Conciliation Act 1996, the narrow Section 48 grounds, the tightened public-policy standard, execution as a decree and limitation.
- Insights
The 50% Wage Rule Under the Labour Codes: Salary Restructuring in India
The Labour Codes are in force from 21 November 2025 with one uniform wage definition. AMLEGALS explains the 50% cap on excluded allowances, the impact on provident fund, gratuity and bonus, the 2019 Supreme Court PF ruling and how to model salary restructuring.
- Insights
Fixed-Term Employment and One-Year Gratuity Under the Labour Codes
The Labour Codes, in force from 21 November 2025, recognise fixed-term employment and grant gratuity after one year of service with full benefit parity. AMLEGALS explains the parity rule, the one-year gratuity accrual, when non-renewal is not retrenchment and the misuse risks.
- Insights
GST 2.0 Two-Slab Structure: Pricing, Classification & ITC Impact
GST 2.0 collapsed four slabs into 5% and 18% with a 40% rate for sin and luxury goods, effective 22 September 2025. AMLEGALS analyses the impact on classification disputes, pricing strategy and input tax credit.
- Insights
GST Compliance Reforms: Strategic Framework
Authoritative analysis of GST compliance reforms and strategic imperatives for Indian enterprises. Expert insights from AMLEGALS.
- Insights
GST on Foreign Digital & SaaS Companies Selling to India (OIDAR)
Overseas software, SaaS, streaming and subscription businesses can owe Indian GST with no local presence. AMLEGALS explains the OIDAR regime, the 2023 widening, B2B vs B2C, registration and how to fix exposure before a notice.
- Insights
GSTAT Appeal Deadline Extended to 31 July 2026: Scope, Cut-Off Dates & What to Do
The GSTAT legacy filing deadline moved from 30 June to 31 July 2026 by a notification under Section 112 of the CGST Act. AMLEGALS explains the two cut-off dates, why portal congestion forced it, and how taxpayers should use the extra month.
- Insights
GSTAT Backlog Appeal Deadline Extended to 31 July 2026: Pre-Deposit & APL-05 Guide
The GST Appellate Tribunal backlog filing deadline has been extended from 30 June 2026 to 31 July 2026. AMLEGALS explains the Section 112 cut-off dates, bench structure, pre-deposit caps and Form APL-05 filing.
- Insights
Input Service Distributor Mandatory from 1 April 2025: GST Credit Distribution
From 1 April 2025 the Input Service Distributor is mandatory under the Finance Act 2024 amendments to Sections 2(61) and 20 of the CGST Act. AMLEGALS explains ISD vs cross-charge, reverse-charge credit, stranded-credit risk and the compliance build for multi-state businesses.
- Insights
Input Tax Credit Optimization
Expert analysis on ITC optimization, jurisprudential developments, and strategic documentation frameworks. Authoritative insights from AMLEGALS.
- Insights
Corporate Internal Investigations Guide
Authoritative guide to corporate internal investigations. Methodological frameworks and legal best practices.
- Insights
India as International Arbitration Seat
Authoritative analysis of India's emergence as an international arbitration hub. Expert insights on institutional developments and jurisprudence.
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Invoice Management System (IMS) Under GST: The New ITC Gatekeeper
From October 2025 the GST Invoice Management System links GSTR-2B to the actions a taxpayer takes on each invoice. AMLEGALS explains accept, reject and pending, deemed acceptance, partial credit-note reversal and the reconciliation discipline that protects input tax credit.
- Insights
ITC Denial on Supplier Default: Punjab & Haryana HC 14-Point Framework
Punjab and Haryana High Court in Shaurya Alloys Pvt. Ltd. (CWP-34296-2024) held ITC cannot be denied mechanically for supplier default under Section 16(2)(c) CGST Act - 14 guidelines require evidence-based inquiry and procedural safeguards before reversal.
- Legal topics
Labour Code Primer: 12 Critical Issues Every Indian Business Must Address
A practitioner guide to the 12 most dangerous compliance gaps under India's Four Labour Codes. From wage restructuring to gig worker classification, each issue carries real liability.
- Insights
The Four Labour Codes: A Primer
Comprehensive guide to Labour Codes implementation. Strategic framework for employment law compliance and HR transformation.
- Insights
Labour Codes 2026: The Grey Areas Employers Must Manage After 21 November 2025
The four Labour Codes took effect on 21 November 2025. AMLEGALS examines the real grey areas: the fragmented state rollout, the fifty percent wage rule and its arrears exposure, gig-worker classification and fixed-term gratuity.
- Insights
Limitation of Liability and Liquidated Damages in Indian Contracts
A sum written into a contract is not always the sum a court awards. AMLEGALS explains Section 74 reasonable compensation, Fateh Chand, ONGC v Saw Pipes and Kailash Nath v DDA, liability caps, public policy and the Section 28 limit on time-bars in Indian contracts.
- Insights
The Mediation Act 2023 and Pre-Litigation Mediation in Commercial Disputes
The Mediation Act 2023 makes mediated settlements enforceable as a court decree and sits alongside the mandatory pre-institution mediation under Section 12A of the Commercial Courts Act. AMLEGALS explains the interplay, enforceability, exclusions and dispute-clause drafting.
- Insights
Permanent Establishment Risk for Foreign Companies in India
When does India start taxing a foreign company? AMLEGALS explains permanent establishment and business connection, fixed-place, agency, construction and service PE, secondment risk after Northern Operating Systems, profit attribution and payroll exposure.
- Insights
PMLA Compliance Framework
Comprehensive guide to PMLA compliance for corporates. Anti-money laundering obligations and governance frameworks.
- Insights
Pre-Packaged Insolvency for MSMEs
Expert guide to PPIRP framework for MSME restructuring. Streamlined insolvency resolution analysis.
- Insights
Press Note 3 FDI: Government-Route Approval for Land-Border Investors
Investors connected to a country sharing a land border with India must use the Government approval route for FDI, not the automatic route. AMLEGALS explains Press Note 3, the beneficial-owner test, the FIFP approval process and how to avoid deal delays.
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Repatriating Profits from India: Dividends, Royalties, FEMA & Withholding Tax
How does a foreign parent get profits out of its Indian company lawfully? AMLEGALS explains repatriation through dividends, royalties and service fees, the FEMA current-account route, Section 195 withholding, DTAA relief and Form 15CA/15CB banking compliance.
- Insights
IP Protection for AI Innovations
Comprehensive guide to protecting AI innovations through IP strategies. Patent, trade secret, and copyright analysis.
- Insights
Significant Data Fiduciary Under DPDPA: Obligations & Self-Assessment
Significant Data Fiduciaries face annual DPIAs, independent audits and an India-based, board-accountable DPO under the DPDP Act and 2025 Rules. AMLEGALS explains the designation criteria and how to assess exposure.
- Insights
Significant Data Fiduciary Readiness: DPIA, Independent Audit & DPO Operating Model
Beyond designation, a Significant Data Fiduciary needs a working operating model. AMLEGALS explains how to build impact-assessment discipline, audit-readiness and a board-accountable, India-based Data Protection Officer under the DPDP Act and 2025 Rules.