mergers and acquisitions

A framework for restructuring a Limited Liability Partnership

Corporate Law - After the introduction of the Limited Liability Partnership Act, 2008 (LLP Act), it was anticipated that many corporate houses would consider Limited Liability Partnership (LLP) as a vehicle to run their business operations, mainly due to lower administrative compliances and ease of repatriation of profits to its partners. ...

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Brief note on tax implication on Amalgamation

Corporate Law - When there is amalgamation, the accumulated losses and unabsorbed depreciation of the amalgamating company shall be deemed to be loss or, as the case may be, allowance for the unabsorbed depreciation of the amalgamated company for the previous year in which the amalgamation was effected....

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Best and Worst of Mergers and Acquisitions

Corporate Law - Every corporate, structure themselves to attain utmost profit. In order to ensure the same they will stay focused, consistent and professionalized. In addition to this the process of Mergers and Acquisition play a significant role in enhancement of profit margin. ...

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Section 79 and its implications on global and domestic transactions/ restructuring

Corporate Law - As per section 79 of the Act, in case of a change in shareholding of a company, other than a company in which the public is substantially interested, no loss incurred in any previous year is allowed to be carried forward and set-off, unless shares carrying not less than 51% of the voting power are beneficially held by persons who also hel...

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Platform deals – a tax perspective

Corporate Law - India has recently seen a growing preference among investors to invest in platform deals. When investors want to play big and have a long-term strategy, they create platforms to invest in sizeable assets in the same sector, rather than investing in individual assets....

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FinMin likely to finalise proposed changes in takeover code on mergers and acquisitions

Corporate Law - Finance Ministry is likely to finalise the proposed changes in the takeover code on mergers and acquisitions after a meeting with industry and other stakeholders tomorrow. The Takeover Regulations Advisory Committee chaired by Chief Economic Advisor Kaushik Basu will discuss the amendments in the code as proposed by the C Achuthan headed ...

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Sebi unlikely to accept proposal to lift the size of mandatory open offer arising from mergers and acquisitions to 100

Corporate Law - The Securities and Exchange Board (Sebi) of India is unlikely to accept a proposal to lift the size of mandatory open offer arising from mergers and acquisitions to 100 per cent from 20 per cent. A panel set up by the Sebi had proposed changes to tak...

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Government may simplify mergers and acquisitions process

Corporate Law - Merger procedures may soon become easier for India Inc. The Government is planning to come up with an ordinance to do away with the process of sanction by the Competition Commission of India (CCI) for small-ticket mergers and acquisitions. The ordinance will also ensure that the CCI takes a decision on an M&A application within 180 days, ...

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FM proposes stamp duty on mergers and acquisitions

Corporate Law - Companies may have to pay stamp duty on mergers and acquisitions in states like West Bengal, which do not have their own Act in this regard. This will happen if the Finance Ministry''s suggestions on amendments to the over-a-century-old Indian Stamp Act are implemented without any change....

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No provision under the Companies Act, 1956 for merger of Indian companies with foreign companies

Corporate Law - The Minister of Corporate Affairs, Shri Salman Khurshid has said that there is no provision under the Companies Act, 1956 for merger of Indian companies with foreign companies. However, a foreign company may merge with an Indian company. Giving this information in written reply to a question in the Rajya Sabha on merger of companies, Shri...

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Deemed demerger of Company ceased to be public sector company

Notification No. 93/2016-Income Tax - (14/10/2016) - Reconstruction or splitting up of a company which ceased to be a public sector company as a result of transfer of its shares by Central Govt into separate companies, shall be deemed to be a demerger if following conditions are fulfilled...

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Govt. proposes merger of NSEL with FTIL

NA - The Central Government proposes to issue the following Order (presently in the Draft form) causing Amalgamation of National Spot Exchange Limited with its Holding Company Financial Technologies (India) Limited...

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Recent Posts in "mergers and acquisitions"

A framework for restructuring a Limited Liability Partnership

After the introduction of the Limited Liability Partnership Act, 2008 (LLP Act), it was anticipated that many corporate houses would consider Limited Liability Partnership (LLP) as a vehicle to run their business operations, mainly due to lower administrative compliances and ease of repatriation of profits to its partners. ...

Read More
Posted Under: Income Tax |

Brief note on tax implication on Amalgamation

When there is amalgamation, the accumulated losses and unabsorbed depreciation of the amalgamating company shall be deemed to be loss or, as the case may be, allowance for the unabsorbed depreciation of the amalgamated company for the previous year in which the amalgamation was effected....

Read More
Posted Under: Income Tax |

Best and Worst of Mergers and Acquisitions

Every corporate, structure themselves to attain utmost profit. In order to ensure the same they will stay focused, consistent and professionalized. In addition to this the process of Mergers and Acquisition play a significant role in enhancement of profit margin. ...

Read More
Posted Under: Income Tax |

Section 79 and its implications on global and domestic transactions/ restructuring

As per section 79 of the Act, in case of a change in shareholding of a company, other than a company in which the public is substantially interested, no loss incurred in any previous year is allowed to be carried forward and set-off, unless shares carrying not less than 51% of the voting power are beneficially held by persons who also hel...

Read More
Posted Under: Income Tax |

Platform deals – a tax perspective

India has recently seen a growing preference among investors to invest in platform deals. When investors want to play big and have a long-term strategy, they create platforms to invest in sizeable assets in the same sector, rather than investing in individual assets....

Read More
Posted Under: Income Tax | ,

13 FAQ’s On Merger and Amalgamation

Which companies are allowed to merge? Companies Act, 2013 does not prescribe any eligibility requirements of companies for the merger. However, it prescribes several questions which will be answered in further lines. ...

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Posted Under: Income Tax |

Mergers & Acquisitions Consulting

Merger and Acquisition is the basic term which refers to the consolidation of assets or companies. It consists of different types of transactions such as mergers, acquisition, consolidations, purchase of assets and management acquisition etc....

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Posted Under: Income Tax |

Migration from LLP to Company structure

The article discusses the need for business to be conducted through LLP, the need to migrate from LLP to Company structure, various ways for migration from LLP to Company structure and issues revolving around it. ...

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Posted Under: Income Tax |

Cross Border Mergers – Tax Aspects

Earmarking another landmark step in corporate history, on 13 April, 2017, the Ministry of Corporate Affairs (MCA) brought into force the relevant corporate law provisions dealing with cross-border mergers and amalgamations. These new provisions bring global economies closer and open a host of opportunities by facilitating global acquisiti...

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Posted Under: Income Tax |

Mergers and Acquisitions- The Evolving Indian Landscape

The year 2016 has witnessed some largest FDI transaction in India, indicating the global confidence in Indian markets and this trend is certainly to continue. Needless to mention, the boost these transactions have given to the Indian M&A landscape is eminent....

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Posted Under: Income Tax |

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