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 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.
Explore the reasons behind the failed £48 billion Honda-Nissan merger, including financial disparities, technological disagreements, and cultural differences.
India’s merger control regime struggles to regulate asset-light, data-driven digital deals despite new deal value thresholds introduced in 2023.
Explore India’s reformed Green Channel framework for M&A approvals, analyzing the impact of new regulations on efficiency, compliance, and potential deterrents for businesses.
Detailed steps for mergers under Sections 230-232 of Companies Act, 2013. Covers valuation, board approvals, NCLT filings, timelines and post-merger compliance.
Learn about incident readiness in TMT M&A, safeguarding deals against data breaches. Understand best practices, regulatory compliance, and real-world case studies.
The MCA (Ministry of Corporate Affairs) has come up with a Draft Notification on April 6, 2025, proposing key amendments to the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. These amendments are oriented towards expanding the fast-track merger route enshrined under Section 233 of the Companies Act, 2013 (hereinafter referred to as the Act) by […]
Explore the Doctrine of Merger, a common law principle ensuring judicial discipline by merging subordinate court decisions with superior forum rulings, analyzing its scope, exceptions, and applicability across legal proceedings.
In the ever-evolving field of mergers and acquisitions (M&A), hostile takeovers are notable for being some of the most dramatic and contentious corporate strategies. Unlike amicable mergers or negotiated acquisitions, hostile takeovers occur without the consent of the target company’s management or board of directors.
