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...
Reliance Industries’ retail arm, Reliance Retail, has acquired the majority of share of the netmeds which represent the 60%of the total of the equity shares in market for the heavy price of 620 crore. [1]An acquisition take place when the business entity purchases the stock of the target company which is more than 50% making […]
The business enterprise environment is unexpectedly converting with recognize to technology, competition, products, people, geographical area, markets, and customers. It isn’t always enough if companies hold pace with those adjustments but are expected to beat competition and innovate in order to constantly maximize shareholder value. Inorganic growth strategies like mergers, acquisitions, takeovers and spinoffs are […]
Union budget 2022-23 has finally been introduced. Various aspects of taxation laws are demanding reforms and corporations and other entities were looking forward to the new Finance Bill, 2022. However, unfortunately some voids were left unfilled Therefore there is a need to relook at some key issues governing corporate tax regime demanding reforms. One of which is the application of tax neutral provisions on outbound mergers under relevant legislations.
Corporate Restructuring is a wider concept. Corporate Restructuring is a means of significantly changing the company’s business model, management team by cutting out and merging departments. Corporate Restructuring means to rebuild, to rearrange to give a new structure. Companies might follow restructuring as a business strategy to increase shareholder value and address challenges of future. […]
In Today’s corporate world, one of the most talked topic is Mergers and Acquisitions which is now become an integral part of business strategy. Many Company’s Acquires another company to gain the market share in the economy and to gain synergy or to avoid the competition.
Fast Track Merger Section 233 of Companies Act, 2013 – Merger or Amalgamation of certain companies {Rule 25 of Companies (Compromises, Arrangements and Amalgamations) Rules, 2016} In Fast Track Merger, a scheme of merger or amalgamation may be entered into between 1. two or more small companies, or 2. a holding company and its wholly-owned […]
Due diligence is indispensable before every M&A transaction, where parties inspect the target company, by way of investigation, auditing and reviewing all the details provided in the documents. Due diligence is the systematic method to analyse legal, financial, corporate governance & environmental issues and to ascertain the contingent liabilities of the target enterprise with the […]
Reserve Bank of India has today placed in public domain a draft scheme of amalgamation of The Punjab and Maharashtra Cooperative (PMC) Bank with Unity Small Finance Bank Ltd. (USFB), a banking company incorporated in India under Companies Act, 2013, and having its Registered Office in New Delhi. USFB has commenced operations with effect from November 1, 2021.
Financial restructuring is a specialist initiative undertaken to reorganize the financial assets and liabilities of a business enterprise in order to make the most beneficial environment for that entity. Primarily, it comprises of reorganising share capital and debt. With inefficient restructuring, companies are often entitled to favourably change their contractual relationships with lenders, shareholders and […]
Even after getting a massive setback due to unprecedented Covid-19 crisis in March 2020, Indian economy was steadily moving towards recovery, however, second wave has badly hit since the last quarter due to which many businesses have been struggling for survival. With the predictions about third wave in nearby future, there would be more challenges […]
