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...
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.
Explore the Delhi High Court ruling on stamp duty for mergers, the Ambuja Cements judgment, and its implications on conveyance and exemptions under Indian law.
Learn about the stamp duty applicable to mergers, amalgamations, and transfers of immovable property under the Indian Stamp Act 1899 and Supreme Court rulings.
Discover the benefits and steps of the fast track merger process under India’s Companies Act, 2013, offering speed, cost savings, and efficiency for company consolidation.
This article focuses on the modes of acquisition namely the acquisition of businesses and the acquisition of shares under its ambit. It brings out the salient features, advantages, and disadvantages of each method with respect to their implications among others, like legal, taxation, and regulation.
