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...
Over the period of time, a business grows and expands itself. Companies can either internally restructure the company, or amalgamate with some other company, in order to bring about a change. This growth can be organic or inorganic depending on the way the business chooses to grow.
A cross border merger is a merger of two companies which are located in different countries resulting in a third company. It could involve an Indian company merging with a foreign company or vice versa. The local company can be private, public, or state-owned company. Earlier only those cross-border mergers were allowed, where the transferee company was an Indian company and the transferor company was a foreign as per Indian law.
Mergers and acquisitions involve huge financial recourses so it becomes important to evaluate the viability of the deal. Therefore, buyers undertake a process known as due diligence, though it is not an insurance but it provides assurance against the bad deal. The term more commonly applies to voluntary investigation but in some cases, it is used to mean a required legal obligation.
Explore legal aspects of merger and amalgamation (M&A) under Companies Act, 2013. Learn about valuation, NCLT, approvals, and post-merger compliance.
Representations and Warranties Insurance and Covid-19 Considerations– A M&A Perspective The Covid-19 has fueled the transaction market, with bold investments in spite of challenges put forth by the global pandemic. Indian deal activity remarkably prospered in certain aspects as India has seen increase of more than 1700 USD million in the year 2020. Also, the […]
The proposal should be in compliance with the legal requirements, past orders/ rulings of the Courts, if any. The State Government shall verify that there are no Court Orders prohibiting or staying the proposal for amalgamation.
M&A in India is not left untouched by the pandemic largely on basis of liquidity issues, valuation concerns, regulatory changes, and other practical aspects including to restrictions and lockdown.
Fast Track Merger is a streamlined process of merger that has simplified the process of merger in comparison with traditional merger procedure. The procedure of Merger and Amalgamation has become an easy step after introduction of the scheme of ‘FAST TRACK MERGER’.
A merger is an agreement that unites two existing entities into a new company. The main motive of merger and acquisition is to expand the company, by either getting its market shares or by expanding new segments of the company.
The new companies bill promises to bring easy and efficient way of doing business in India, better governance, improves level of competency, enhance accountability, including self compliance and making corporate socially responsible. Some of the key changes to look for are in MERGER/DEMERGER PROCESS, CROSS BORDER MERGER, FAST TRACK MERGERS between small companies and holding subsidiaries. […]
