The lawyers behind the practice.

Mathivanan heads the Consulting team in Delhi. He is also involved in the field of training related to Goods & Services Tax (GST), Service Tax, VAT and Cenvat Credit Rules as well as IT-related matters.

N. Mathivanan has been advising various Indian and multi-national companies on tax issues relating to entry strategies, business re-structuring, devising supply chain, secondments and fiscal incentives. He is similarly also involved in identifying and advising on tax-efficient business models, reviewing tax compliances, cross-border structuring as well as structuring of business transfers, joint ventures and foreign investments. His team assists clients on all aspects of tax and allied laws, ensuring that the solutions are sound from legal and accounting perspectives.

Mathivanan also heads the Corporate advisory and consultancy practice of the firm. Before joining LKS in 2002, he worked as Director in the office of the Comptroller and Auditor General of India. During his tenure, he audited the accounts of United Nations Headquarters. He is a regular speaker at seminars and webinars organised by various industry associations and chambers of commerce and industry, including those organised by ICAI.

L. Badri Narayanan is an Executive Partner at LKS, leading the Technology Practice and co-chairing the firm's Artificial Intelligence (AI) group.

Badri advises technology companies, investment funds and leading Indian corporates on technology law, AI law and cross-border transactions, helping global clients navigate the Indian legal, regulatory and tax landscape.

His practice integrates corporate law, M&A, technology transactions, intellectual property (IP) and tax, enabling him to support clients across the full lifecycle of investments and commercialisation in India. He regularly advises on acquisitions, investments, joint ventures and technology licensing, with a strong focus on structuring, managing regulatory risk and value protection.

Badri has significant experience advising clients in AI and IP, semiconductor and electronics supply chains, SaaS and enterprise software, fintech and digital payments, e-commerce, telecommunications, data centres, electric vehicles, edtech, medical devices, gaming and digital platforms. He is particularly focused on technology-driven supply chains and India-facing manufacturing and innovation ecosystems.

He also advises on IP strategy and disputes, including complex patent matters and Standard Essential Patents (SEPs), and represents clients in high-stakes enforcement and defence mandates. On the regulatory side, he works with digital businesses on tax (including GST and international tax), data protection, AI governance and sector-specific frameworks.

Having worked across the United States and India, Badri brings an international perspective and regularly works with global clients, investors and law firms seeking India-focused advice on technology, AI, IP and supply chain matters.

Prathiba is a Partner in Corporate and M&A practice at LKS New Delhi. Prathiba Karthikeyan is a seasoned legal and tax professional with over 15 years of experience spanning indirect tax law, international taxation, carbon markets and climate finance policy. A Chartered Accountant and qualified lawyer, she brings a rare combination of deep technical expertise and cross-jurisdictional exposure, having advised multinational corporations in India and worked with leading international institutions across Europe.

Prathiba began her career at Lakshmikumaran & Sridharan Attorneys (LKS), where she rose to Joint Partner and led a team advising MNC clients in the manufacturing, automotive and consumer goods sectors on indirect tax law, GST implementation and customs compliance.

Following her tenure at LKS, Prathiba pursued an LL.M. in International Business Law and Innovation at the University of Lausanne (UNIL), graduating Summa Cum Laude. Her thesis examined the legal framework around greenwashing through carbon offsetting, with a critical comparative analysis of EU and Indian regulatory regimes, reflecting her focus at the intersection of regulation and sustainability.

Her diverse training engagements, including those at the OECD's Global Forum on Transparency, supporting carbon credit project development at UpEnergy Group and advising philanthropic initiatives at Impact Philanthropy Advisors GmbH (now Impact Trust) in Liechtenstein have contributed to her multi-faceted foundation and experience.

She has since focussed on building a practice in climate change and sustainability, ranging from advising carbon projects on Project Design Documents (PDDs), carbon credit rights, land tenure, taxation, data protection and carbon pricing frameworks, while also contributing to academic course development on climate finance and carbon markets, and contributing to policy-oriented articles for policy think tanks.