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...
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.
The term “partnership” is defined in Section 4 of the Indian Partnership Act, 1932, as the relationship between individuals who have agreed to share the profits of a business carried on by all or any of them acting for all. Individuals who have entered into a partnership are individually known as “partners” and collectively as […]
1. Introduction: Killer Acquisitions and Market Concentration Businesses have been reshaped by the digital economy, with data-driven models and platform ecosystems emerging as the new source of competitive advantage. The result is a new class of so-called “killer acquisitions,” in which dominant players acquire emerging competitors in order to eliminate future threats and strengthen their own monopolistic […]
Explore the complexities, transparency, and regulatory challenges in cross-border mergers and acquisitions (CBM&A) and their impact on global business expansion.
The landscape of Indian business is constantly evolving, with mergers and amalgamations (M&A) serving as pivotal strategies for companies seeking accelerated growth, expanded market presence, and enhanced operational efficiencies. These strategic combinations allow entities to leverage synergies, access new technologies, and consolidate their position within the competitive market. Navigating the intricacies of a merger between […]
