Learning Centre
From the Vakilkaro blog
Practical guides on registration, trademark, tax, NGO and compliance — written and reviewed by our legal team.
The Vakilkaro Brief: The “Nose of a Worm” Patent: Rejection of Bio-Diagnostic IP
Nature’s Olfactory Marvel vs. Patent Law. Imagine a world where a tiny roundworm can sniff out cancer from a single drop of urine with 100% accuracy. This isn't science fiction—it's the "N-NOSE" technology. However, a recent landmark ruling by the Delhi High Court has sent shockwaves through the bio
The Vakilkaro Brief: No More “Guesswork” in Damages: The New Trademark Standard
The End of Speculation: A New Era of Trademark Damages. For years, claiming damages in Indian IPR suits felt like a shot in the dark-often resulting in a "nominal" award that barely covered a fraction of the legal fees. No longer. We break down the judiciary’s shift toward forensic-led, quantifiable
The Bharat GI Revolution: Positioning Indian Heritage as Global Luxury
From Local Craft to Global Couture: The GI Powerhouse. A Geographical Indication (GI) is more than a label; it is a promise of origin, history, and unmatched quality. We break down the "Bharat GI" revolution, the legal shield protecting our local legends, and how Indian heritage is being repositione
The Vakilkaro Brief: Trademark Application Refused: Remedies Available Under Indian Law
The Roadblock: Navigating a Trademark Refusal. A refusal order is not the end of your brand's journey; it is a shift in legal strategy. We break down the two-tier remedy system in India, the strict timelines for appeals, and how to choose the right legal path to overturn a Registrar’s decision and s
The Vakilkaro Brief: Appointment of Local Commissioners in Trademark Suits
The Surprise Raid: The Critical Role of Local Commissioners. In trademark battles, evidence can vanish in seconds. We break down the legal power of the Local Commissioner—a court-appointed officer who ensures that counterfeiters cannot hide their trail, providing you with the "smoking gun" needed to
The Vakilkaro Brief: Withdrawal of Trademark Applications: Legal Impact and Strategy
The Strategic Retreat: Understanding Trademark Withdrawal. Not every trademark journey ends in registration—and sometimes, that’s a good thing. We break down the legal mechanics of withdrawing an application, the irreversible loss of priority, and why a proactive withdrawal is often a smarter move t
ROC Imposes ₹6 Lakh Penalty for Failure to Conduct Mandatory Secretarial Audit
The Registrar of Companies (ROC), New Delhi, has imposed a penalty of ₹6 lakh on a company and its directors for failing to conduct a mandatory secretarial audit. The action highlights the strict compliance requirements under the Companies Act, 2013, particularly for companies crossing specified fin
Gratuity Under the Social Security Code, 2020 – Key Changes, Eligibility and Employer Liability
Gratuity is one of the most important retirement benefits in Indian labour law. It acts as a financial reward for employees who provide long and continuous service to an organisation. With the introduction of the Social Security Code, 2020, the framework governing gratuity has undergone important st
MCA Amends AS 22 to Align with OECD Pillar Two Global Minimum Tax Rules
The Ministry of Corporate Affairs (MCA) has introduced amendments to Accounting Standard (AS) 22 through the Companies (Accounting Standards) Amendment Rules, 2026. The changes aim to align India’s accounting framework with the OECD’s global minimum tax regime under the Pillar Two model rules.
ITAT Allows Section 11 Exemption in Updated Return for Years Before AY 2023-24
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Pune Bench held that charitable trusts cannot be denied exemption under Section 11 merely because the claim was made through an updated return filed under Section 139(8A). The Tribunal clarified that the restriction introduced by the
IBBI Introduces PGIRP E-Forms for Personal Guarantor Insolvency Reporting
Through Circular No. IBBI/II/92/2026 dated 6 March 2026, the Board launched six e-forms- PGIRP-1 to PGIRP-6to enable stage-wise reporting of insolvency proceedings under the Insolvency and Bankruptcy Code, 2016. The new system is designed to improve transparency, accuracy, and efficiency in monitori
New Tax Regime under Income-tax Act 2025 for Individuals and HUFs Explained
The structure of the new tax regime broadly continues the policy approach introduced under the Income-tax Act, 1961offering taxpayers the flexibility to choose between the regular tax system and a simplified tax regime with lower rates but fewer deductions. The new law defines the applicable slab ra
MCA Advisory on Name Reservation and Incorporation of Companies and LLPs
The Ministry of Corporate Affairs (MCA) issued an advisory on 13 March 2026 providing detailed guidance to stakeholders regarding name reservation and incorporation of companies and Limited Liability Partnerships (LLPs). The advisory highlights important compliance requirements that applicants must
Gujarat HC Refuses Conversion of GST Order from Section 74 to Section 73 Without Evidence
The Gujarat High Court has clarified that an order passed under Section 74 of the Central Goods and Services Tax (CGST) Act cannot be converted into an order under Section 73 unless the taxpayer produces credible documentary evidence. The Court held that where allegations of fraudulent Input Tax Cre
How to Open FPO: Registration, Process, Requirements Complete Guide
Farmer Producer Organization (FPO) opening process critical ₹4.5 Cr+ farmer collective institutional framework India 2025, enabling agricultural value chain aggregation, intermediary margin reduction, farmer income enhancement ₹2-5 lakh annual potential, collective marketing strength, input procurem
SEBI Introduces Voluntary Debit Freeze Facility for Mutual Fund Folios to Prevent Unauthorized Transactions
To enhance the security of mutual fund investments, the Securities and Exchange Board of India (SEBI) has introduced a voluntary debit freeze facility for mutual fund folios. This new mechanism allows investors to temporarily lock their folios so that no redemption, transfer, or debit of mutual fund
Section 29A Arbitration Timeline: Can Courts Extend Mandate After Award? Supreme Court Clarifies
Section 29A of the Arbitration and Conciliation Act, 1996 was introduced to ensure that arbitration proceedings conclude within a defined timeframe. The provision requires arbitral tribunals to deliver awards within a fixed period, with limited extensions allowed through party consent or court inter
When Tax Is Not Tax: Mistake of Law and Refund under GST
Tax laws are built on structured rules such as rates, valuation methods and compliance procedures. However, situations sometimes arise where taxpayers deposit money with the government based on an incorrect understanding of the law. This raises an important constitutional question: if money was paid
GSTAT Rejects Anti-Profiteering Claim as ITC Ratio Declined Post-GST in Pacifica Developers Case
A recent ruling by the GST Appellate Authority in New Delhi has clarified how anti-profiteering provisions under GST should be applied in real estate projects that span both pre-GST and post-GST periods. The tribunal held that where the Input Tax Credit to turnover ratio decreases after GST implemen
Conversion of Company into LLP: Legal, Tax and Procedural Analysis
Although the process is permitted under the Limited Liability Partnership Act, 2008, the conversion must also comply with the Companies Act, 2013 and the Income Tax Act, 1961. A business considering this transition must carefully examine legal requirements, tax provisions and procedural steps to ens
Aggregator Supplying Food to Corporates Classified as Service Under GST; Taxable at 18%
The Tamil Nadu Authority for Advance Ruling (AAR) has clarified the GST treatment for businesses that supply cooked food to corporate clients through partner kitchens. The ruling held that such activity does not qualify as a supply of goods but constitutes a composite supply of services under GST.
What is the Symbol for Copyright? Complete Guide to © Usage, Registration in India
The copyright symbol © stands as a universal emblem protecting original creative works—from books, music, and software to logos, websites, and films—granting creators exclusive rights against unauthorized use. In India, governed by the Copyright Act, 1957, many creators overlook proper © notation or
80 IAC Tax Exemption Startup India: Benefit, Eligibility, Claim Complete Guide
80 IAC tax exemption is a special tax benefit for investors who invest money in Startup India registered startups. This benefit allows investors to claim income tax deduction up to 50% of invested amount, reducing their annual tax burden ₹5-50 lakh potential annual savings. The benefit applies to an
Are Old Documents Required for Renewal Applications of FCRA?
FCRA renewal old document requirement critical ₹1 Cr+ NGO, charitable organization foreign fund compliance renewal India 2025, establishing clarity on documentation necessity, renewal application process, Ministry of Home Affairs (MHA) regulatory requirement, compliance certainty assurance systemati