Finance : The article highlights key tax considerations including withholding obligations, indirect transfers, treaty benefits, GAAR, transf...
Fema / RBI : RBI amended the Cross Border Merger Regulations to replace NCLT-specific references with the broader term "Competent Authority." T...
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 : 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...
Company Law : NCLT permitted stakeholder meetings after accepting clarifications on forfeited warrants, disclosures, and scheme compliance under...
Company Law : The NCLT Allahabad Bench allowed dispensation of meetings for shareholders and creditors in a merger involving wholly owned subsid...
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...
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...
An issue may arise as to whether GST can be levied on the transfer of the undertaking by way of demerger. Sec. 11(1) of the CGST Act, 2017 grants exemption from tax to the services by way of transfer of a going concern, as a whole or an independent part thereof.
‘Adani group has acquired 29.18% stake in NDTV and are all set to acquire another 26%.’ How did this happen? Lets understand what unfolded between the Business Giant Adani group and NDTV through some pointers
An importance of stamp duty in every financial transaction cannot be understated. Especially, when such key transactions is a corporate arrangement, for which stamp duty is required to be paid or else there may be severe repercussions.
Explore the world of killer acquisitions in Indias booming Ed-Tech sector through this critical analysis. Delve into the rapid growth, venture capital influx, and recent mergers and acquisitions, including Byju’s acquiring Tynker, Aakash, WhiteHat Jr., Doubtnut, LabInApp, Mastree, PrepLadder, and more.
Understand the provisions for the fast track route of merger or amalgamation in accordance with Section 233 of the Companies Act, 2013.
We are recovering from COVID-19 pandemic era in which whole world has stopped due to deadly COVID-19 virus and business activities have also been at hold. The business houses are starting their activities of merger and acquisitions.
Understand the treatment of GST in case of amalgamation and merger. Analyze the impact of GST on corporate restructuring and transactions.
Learn the step-by-step process of the fast track merger procedure under Section 233 of the Companies Act, 2013.
Explore the world of mergers with insights into 5 types: Horizontal, Vertical, Conglomerate, Market-Extension, and Congeneric mergers. Real-life examples like HP-Compaq, Pixar-Disney, and eBay-PayPal provide valuable lessons for M&A success. Understand each type’s purpose, strategic goals, and potential benefits.
‘Think & Learn Private Limited (BYJU’S) acquisition of 70% of equity shareholding on a diluted basis of Aakash educational services Limited (AESL), followed by a merger between the two enterprises. Therefore, BYJU’s to acquire full control over AESL’.[1] Year of the deal: 2021 Master Data of the companies[2] THINK & LEARN PRIVATE LIMITED (the acquirer […]
