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...
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 […]
Amalgamation is the process where two or more companies combine to form a single entity, often with the goal of achieving greater efficiency, market reach, or financial stability. When two or more companies decide to merge or amalgamate, the process involves much more than just a simple agreement. It requires a Scheme of Amalgamation, a comprehensive […]
Learn about demerger under the Companies Act, 2013, its process, types, regulatory framework, taxation aspects, and key challenges in corporate restructuring.
This article explores the concept of inorganic growth, highlighting its advantages and comparing it to organic growth, which is driven by internal factors as well as the growing trends in global M&A activity, examines the role of acquisitions as a growth strategy, outlining the objectives and processes involved in successful acquisitions.
ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, and merger-related provisions.
ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effective immediately.
During a reverse merger process, a private company selects and acquires a publicly listed shell corporation, which maintains its active public listing although operationally dormant. The private company acquires more than 51% of ownership in the inactive publicly traded shell company.
