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 : Explains why due diligence is meant to identify and manage risks early, helping transactions proceed on informed and confident ter...
Corporate Law : The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws...
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...
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...
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...
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...
Explains how the 2025 amendment expands eligibility for fast-track mergers and clarifies key compliance requirements, making restructurings faster and more cost-effective.
FTM under Section 233 allows mergers without NCLT intervention, reducing time, cost, and documentation. Eligible small companies, start-ups, and holding-subsidiary structures can complete mergers efficiently.
The amendment widens FTM eligibility to more company structures and adds procedural clarity. It streamlines mergers but retains some compliance challenges.
Explore how companies choose between friendly mergers and hostile takeovers to expand market share. Learn how law, governance, and ethics influence these corporate strategies.
Hostile takeovers, an aggressive acquisition strategy, are rare but growing in India. Learn the concept, key successful cases, and the existing SEBI regulatory framework.
India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing ≤ ₹200cr) and cross-border mergers.
The Companies Amendment Rules, 2025, expand fast-track merger eligibility under Section 233 to unlisted companies (with a ₹200 cr debt cap) and certain holding-subsidiary mergers.
This article explains recent changes to India’s fast-track merger rules, including new eligibility criteria for start-ups, unlisted companies, and foreign entities.
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.
