Corporate Law : Hostile takeovers, an aggressive acquisition strategy, are rare but growing in India. Learn the concept, key successful cases, and...
Company Law : India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing...
Company Law : The Companies Amendment Rules, 2025, expand fast-track merger eligibility under Section 233 to unlisted companies (with a ₹200 c...
Company Law : This article explains recent changes to India’s fast-track merger rules, including new eligibility criteria for start-ups, unlis...
Company Law : Merger and amalgamation are restructuring tool which helps companies in expansion and diversification of their business and to ach...
Company Law : The Ministry of Corporate Affairs expands fast-track merger rules, simplifying the process for unlisted companies, start-ups, and ...
CA, CS, CMA : ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effec...
Income Tax : Learn about the merger of trusts under India's tax exemption regimes as proposed in the Finance Bill 2024. Discover the conditions...
Income Tax : Join CA Gaurav Sukhija on Jan 24, 2024, for a 1-hour seminar delving into M&A Tax in India. Explore key objectives, modes, and imp...
Finance : In a ground-breaking deal that underscores the continued expansion and resilience of the hospitality industry, Indian Hotels Compa...
Corporate Law : Understand the implications of Jaiprakash Industries Ltd. vs Delhi Development Authority judgment on leasehold rights transfer pos...
Income Tax : Read about the ITAT Kolkata case of Popular Complex Advisory Pvt. Ltd. vs. ITO involving TDS credit in amalgamation schemes approv...
Income Tax : Explore case of Virtusa Consulting Services Pvt. Ltd. vs. DCIT in Telangana High Court, where petitioner seeks disposal of a recti...
Income Tax : Landmark case of DCIT Vs Trans Asia Packaging Ltd, where ITAT Delhi provided clarity on transactions post amalgamation under Secti...
Income Tax : ACIT Vs Padma Logistics & Khanij Pvt. Ltd (Madras High Court) The issue under consideration is whether the set off of brought ...
CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...
Fema / RBI : Reserve Bank of India has today placed in public domain a draft scheme of amalgamation of The Punjab and Maharashtra Cooperative (...
Fema / RBI : The proposal should be in compliance with the legal requirements, past orders/ rulings of the Courts, if any. The State Government...
Income Tax : Reconstruction or splitting up of a company which ceased to be a public sector company as a result of transfer of its shares by Ce...
Company Law : The Central Government proposes to issue the following Order (presently in the Draft form) causing Amalgamation of National Spot E...
Hostile takeovers, an aggressive acquisition strategy, are rare but growing in India. Learn the concept, key successful cases, and the existing SEBI regulatory framework.
India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing ≤ ₹200cr) and cross-border mergers.
The Companies Amendment Rules, 2025, expand fast-track merger eligibility under Section 233 to unlisted companies (with a ₹200 cr debt cap) and certain holding-subsidiary mergers.
This article explains recent changes to India’s fast-track merger rules, including new eligibility criteria for start-ups, unlisted companies, and foreign entities.
Merger and amalgamation are restructuring tool which helps companies in expansion and diversification of their business and to achieve their underlying objectives. Merger means an arrangement whereby one or more existing companies merge their identity into another to form a new entity which may or may not be one of those existing entities.
The Ministry of Corporate Affairs expands fast-track merger rules, simplifying the process for unlisted companies, start-ups, and certain subsidiaries.
India’s ban on bank-led M&A financing is under review. As deals rise, experts urge RBI to permit banks to fund strategic acquisitions under strict regulations.
An overview of the new ICAI guidelines for CA firm mergers and demergers. Learn about the process, required forms, seniority rules, and key compliance requirements.
Understand the fast-track merger process under Section 233 of the Companies Act, 2013, covering requirements for small, start-up, and subsidiary companies, without NCLT approval.
This article examines the shift in Indian accounting from AS 14’s dual-path approach for amalgamations to Ind AS 103’s fair-value based acquisition method, highlighting key differences.
