Income Tax : Vishnupriya Tawania Cross-border mergers & acquisitions have become common in this era of globalisation, when two or more comp...
Company Law : Explains how the 2025 amendment expands eligibility for fast-track mergers and clarifies key compliance requirements, making restr...
Company Law : FTM under Section 233 allows mergers without NCLT intervention, reducing time, cost, and documentation. Eligible small companies, ...
Company Law : The amendment widens FTM eligibility to more company structures and adds procedural clarity. It streamlines mergers but retains so...
Corporate Law : Explore how companies choose between friendly mergers and hostile takeovers to expand market share. Learn how law, governance, and...
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...
Finance : In a ground-breaking deal that underscores the continued expansion and resilience of the hospitality industry, Indian Hotels Compa...
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...
Income Tax : ACIT Vs Padma Logistics & Khanij Pvt. Ltd (Madras High Court) The issue under consideration is whether the set off of brought ...
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...
The Ministry of Corporate Affairs expands fast-track merger rules, simplifying the process for unlisted companies, start-ups, and certain subsidiaries.
India’s ban on bank-led M&A financing is under review. As deals rise, experts urge RBI to permit banks to fund strategic acquisitions under strict regulations.
An overview of the new ICAI guidelines for CA firm mergers and demergers. Learn about the process, required forms, seniority rules, and key compliance requirements.
Understand the fast-track merger process under Section 233 of the Companies Act, 2013, covering requirements for small, start-up, and subsidiary companies, without NCLT approval.
This article examines the shift in Indian accounting from AS 14’s dual-path approach for amalgamations to Ind AS 103’s fair-value based acquisition method, highlighting key differences.
Explore the key tax and legal aspects of mergers and acquisitions in India, including the different acquisition methods—share purchase, slump sale, NCLT merger, and asset purchase.
Understand how to value intangible assets in cross-border M&A. This guide covers key valuation methods, regulatory challenges, and best practices for compliance.
Understanding the Arm’s Length Principle (ALP) in M&A and international taxation. Learn its economic rationale, application methods, and relevance for related-party transactions, ensuring fairness and compliance.
An analysis of India’s merger control under CCI rules, deal value threshold, key cases, and comparisons with US, EU, and UK frameworks for M&A compliance.
An analysis of SEBI’s Takeover Code on ‘control’, key case laws like Subhkam Ventures, Jet-Etihad, and strategic implications for dealmakers in Indian M&A.
