Corporate Law : Increased wage obligations and social security coverage lead to reduced profitability and valuation adjustments. Buyers are requir...
Corporate Law : Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT This article examines the concept, legal framewo...
Company Law : The 2025 amendment broadens eligibility under Section 233, allowing more small, start-up, and unlisted companies to use the Region...
Corporate Law : Explains why due diligence is meant to identify and manage risks early, helping transactions proceed on informed and confident ter...
Corporate Law : The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws...
Corporate Law : Enforcement activity rose with steady antitrust actions and quicker merger disposals, aided by reduced timelines and streamlined p...
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...
Income Tax : The court ruled that invoking an inapplicable statutory provision vitiates revision. Proper identification of the governing sectio...
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...
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...
Increased wage obligations and social security coverage lead to reduced profitability and valuation adjustments. Buyers are required to reassess financials and negotiate safeguards like indemnities and escrows.
Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT This article examines the concept, legal framework, and practical mechanics of a Composite Merger Scheme under Indian corporate law — an advanced restructuring mechanism that allows a merger and a demerger to be executed simultaneously within a single NCLT proceeding. Using the illustrative […]
The 2025 amendment broadens eligibility under Section 233, allowing more small, start-up, and unlisted companies to use the Regional Director route. Auditor certification and compliance safeguards are mandated.
Enforcement activity rose with steady antitrust actions and quicker merger disposals, aided by reduced timelines and streamlined procedures.
Explains why due diligence is meant to identify and manage risks early, helping transactions proceed on informed and confident terms.
The court ruled that invoking an inapplicable statutory provision vitiates revision. Proper identification of the governing section is mandatory before exercising revisional powers.
The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws. The key takeaway is that EOU benefits survive only with prior permissions and strict procedural compliance.
The case shows how regulatory-driven restructuring can lead to stock-market listing without fresh capital raising. It highlights a compliant alternative to traditional IPOs.
Explains how FEMA empowers RBI to approve cross-border M&A while ensuring foreign exchange control, financial stability, and alignment with economic policy.
Vishnupriya Tawania Cross-border mergers & acquisitions have become common in this era of globalisation, when two or more companies come together to form a completely new entity or merge into one existing company, which may or may not relate to businesses of those companies. This process involves transfer of property rights, assets and liabilities and […]
