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mergers and acquisitions

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Impact of New Labour Codes on Deals and M & A Transactions

Corporate Law : Increased wage obligations and social security coverage lead to reduced profitability and valuation adjustments. Buyers are requir...

April 6, 2026 516 Views 0 comment Print

Composite Merger Scheme: A Comprehensive Legal & Structural Analysis

Corporate Law : Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT  This article examines the concept, legal framewo...

February 21, 2026 1422 Views 0 comment Print

Fast Track Merger under the Companies Act, 2013

Company Law : The 2025 amendment broadens eligibility under Section 233, allowing more small, start-up, and unlisted companies to use the Region...

February 17, 2026 40344 Views 1 comment Print

Structuring Buyer Due Diligence in M&A: From Risk Identification to Risk Management

Corporate Law : Explains why due diligence is meant to identify and manage risks early, helping transactions proceed on informed and confident ter...

February 9, 2026 450 Views 0 comment Print

Merger of EOU Pharmaceutical Companies: A Compliance & Regulatory Perspective

Corporate Law : The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws...

January 5, 2026 477 Views 0 comment Print


Latest News


CCI registered 54 Antitrust Cases, 149 M&A Filings in 2025

Corporate Law : Enforcement activity rose with steady antitrust actions and quicker merger disposals, aided by reduced timelines and streamlined p...

February 10, 2026 513 Views 0 comment Print

MCA Widens scope of fast track mergers under Companies Act, 2013

Company Law : The Ministry of Corporate Affairs expands fast-track merger rules, simplifying the process for unlisted companies, start-ups, and ...

September 11, 2025 3561 Views 0 comment Print

ICAI Revises Guidelines for CA Firm Mergers and Demergers

CA, CS, CMA : ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effec...

February 11, 2025 1542 Views 0 comment Print

Budget 2024: Merger of trusts under exemption regime with other trusts

Income Tax : Learn about the merger of trusts under India's tax exemption regimes as proposed in the Finance Bill 2024. Discover the conditions...

July 24, 2024 4569 Views 0 comment Print

Webinar on M&A Tax in India (Merger & Acquisition)

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...

January 29, 2024 7776 Views 0 comment Print


Latest Judiciary


Demerger Loss Carry Forward: Sec 72A(4) Applies; PCIT Revision Using Sec 72A(2) Conditions Invalid

Income Tax : The court ruled that invoking an inapplicable statutory provision vitiates revision. Proper identification of the governing sectio...

January 12, 2026 783 Views 0 comment Print

SC ruling on payment of UEI in case of transfer of leasehold rights in pursuance of merger

Corporate Law : Understand the implications of Jaiprakash Industries Ltd. vs Delhi Development Authority judgment on leasehold rights transfer pos...

April 6, 2024 2556 Views 0 comment Print

Transferee Company eligible to take credit of TDS Deducted in Transferor Company’s Hands Upon HC’s Amalgamation Scheme Approval

Income Tax : Read about the ITAT Kolkata case of Popular Complex Advisory Pvt. Ltd. vs. ITO involving TDS credit in amalgamation schemes approv...

September 21, 2023 8982 Views 0 comment Print

HC directs Refund of Pre-paid Taxes & Credit Migration of merged entities

Income Tax : Explore case of Virtusa Consulting Services Pvt. Ltd. vs. DCIT in Telangana High Court, where petitioner seeks disposal of a recti...

June 29, 2023 1428 Views 0 comment Print

Amalgamation disputes under Section 269SS: ITAT deletes Penalty u/s 271D

Income Tax : Landmark case of DCIT Vs Trans Asia Packaging Ltd, where ITAT Delhi provided clarity on transactions post amalgamation under Secti...

June 21, 2023 948 Views 0 comment Print


Latest Notifications


ICAI Issues Corrigendum for CA Firm Merger Guidelines 2024

CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...

February 18, 2025 810 Views 0 comment Print

RBI announces Draft Scheme of Amalgamation of PMC Bank with Unity Small Finance Bank

Fema / RBI : Reserve Bank of India has today placed in public domain a draft scheme of amalgamation of The Punjab and Maharashtra Cooperative (...

November 22, 2021 1149 Views 0 comment Print

Guidelines for Amalgamation of District Central Co-op Banks with State Co-op Bank

Fema / RBI : The proposal should be in compliance with the legal requirements, past orders/ rulings of the Courts, if any. The State Government...

May 24, 2021 2076 Views 0 comment Print

Deemed demerger of Company ceased to be public sector company

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...

October 17, 2016 3028 Views 0 comment Print

Govt. proposes merger of NSEL with FTIL

Company Law : The Central Government proposes to issue the following Order (presently in the Draft form) causing Amalgamation of National Spot E...

October 21, 2014 2592 Views 0 comment Print


A Simple breakdown of research analysis on Air India & Vistara merger

August 19, 2023 2523 Views 0 comment Print

Explore the potential merger of Air India and Vistara backed by the Tata Group. Learn about the benefits, challenges, and impact on passengers. Discover the competitive landscape in the Indian airline industry, with insights into key players like IndiGo, SpiceJet, GoAir, and AirAsia India. Stay informed about the dynamic race in the aviation sector and the exciting possibilities ahead.

Whether Section 233 of Companies Act 2013 Allow Amalgamation Alteration?

August 5, 2023 1398 Views 0 comment Print

Explore the possibility of changes in an amalgamation scheme under Section 233 of the Companies Act, 2013, based on recent legal precedents.

Section 233: Process of Fast Track Merger

August 3, 2023 10431 Views 0 comment Print

Section 233 of the Companies Act, 2013 read with Rule 25 of The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 provides a process of a simplified merger popularly known as Fast track merger.

Understanding Mergers and Acquisitions: Navigating Legal Challenges for Seamless Integration

August 3, 2023 1062 Views 0 comment Print

Explore the legal intricacies of Mergers and Acquisitions (M&A) in the dynamic business landscape. Uncover the benefits and challenges, from regulatory compliance to intellectual property rights. Legal experts play a pivotal role in navigating complexities, addressing issues such as due diligence, contractual arrangements, and employee matters. Learn strategies for seamless integration, emphasizing early legal engagement, transparent communication, and post-closing monitoring. Harness the power of M&A to drive growth while effectively managing legal hurdles.

Embracing Global Horizons: Indian Hotels Announces Monumental Acquisition of Pamodzi Hotels in a $15 Million Deal

July 28, 2023 2109 Views 0 comment Print

In a ground-breaking deal that underscores the continued expansion and resilience of the hospitality industry, Indian Hotels Company Limited (IHCL), one of India’s largest hospitality companies, has announced the acquisition of 100% stake in the South African-based Pamodzi Hotels PLC (presently a listed company in Zambia) for a handsome sum of $15 million.

Jio Financial Services Demerger: Shares Surge, Inspiring Market Confidence

July 21, 2023 2085 Views 0 comment Print

Jio Financial Services demerger from Reliance Industries results in shares soaring to Rs 261.85, surpassing predictions. With strategic plans and strong leadership, JFS signals a promising future.

Demergers and Tax Consequences in Indian Contacts

July 21, 2023 39810 Views 1 comment Print

Explore demergers and tax consequences in Indian corporate context. Understand the demerger process, rationales, modes, and forms. Learn about the advantages and tax effects, including capital gains, written down value, unabsorbed business losses, GST, and stamp duty implications. Navigate through the complexities of demerger under the Companies Act and Income Tax Act for informed corporate decisions.

Examining the Competition Law Implications of HDFC Bank & HDFC Ltd Merger

July 15, 2023 2916 Views 0 comment Print

On April 4, 2022, HDFC Ltd, a prominent mortgage lender, announced its intention to merge with HDFC Bank. This merger, which is contingent upon various statutory and regulatory approvals, including those from the Competition Commission of India (CCI), the National Company Law Tribunal (NCLT), and relevant authorities, as well as the consent of shareholders and creditors of both companies.

Streamlining Fast-Track Mergers: The Impact of 2023 Amendment in India

July 13, 2023 2649 Views 0 comment Print

Discover how 2023 Amendment is accelerating the process of fast-track mergers in India. Learn about changes introduced to Rule 25 of Merger Rules, including time-bound approval and presumed permission. Gain insights into benefits, challenges, and implications for businesses engaging in statutory arrangements.

Taxation in cross-border Mergers and Acquisitions

July 12, 2023 8589 Views 0 comment Print

Explore the complexities of taxation in cross-border Mergers and Acquisitions. Navigate the intricate landscape of global deals, legislations, and regulations. Learn about the impact of tax reforms, statutory aspects in India, and the role of ITA, GST, Stamp Duty, Companies Act, SEBI, GAAR, and various acquisition vehicles. Stay informed for effective cross-border transaction management.

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