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mergers and acquisitions

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Impact of New Labour Codes on Deals and M & A Transactions

Corporate Law : Increased wage obligations and social security coverage lead to reduced profitability and valuation adjustments. Buyers are requir...

April 6, 2026 516 Views 0 comment Print

Composite Merger Scheme: A Comprehensive Legal & Structural Analysis

Corporate Law : Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT  This article examines the concept, legal framewo...

February 21, 2026 1422 Views 0 comment Print

Fast Track Merger under the Companies Act, 2013

Company Law : The 2025 amendment broadens eligibility under Section 233, allowing more small, start-up, and unlisted companies to use the Region...

February 17, 2026 40344 Views 1 comment Print

Structuring Buyer Due Diligence in M&A: From Risk Identification to Risk Management

Corporate Law : Explains why due diligence is meant to identify and manage risks early, helping transactions proceed on informed and confident ter...

February 9, 2026 450 Views 0 comment Print

Merger of EOU Pharmaceutical Companies: A Compliance & Regulatory Perspective

Corporate Law : The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws...

January 5, 2026 477 Views 0 comment Print


Latest News


CCI registered 54 Antitrust Cases, 149 M&A Filings in 2025

Corporate Law : Enforcement activity rose with steady antitrust actions and quicker merger disposals, aided by reduced timelines and streamlined p...

February 10, 2026 513 Views 0 comment Print

MCA Widens scope of fast track mergers under Companies Act, 2013

Company Law : The Ministry of Corporate Affairs expands fast-track merger rules, simplifying the process for unlisted companies, start-ups, and ...

September 11, 2025 3561 Views 0 comment Print

ICAI Revises Guidelines for CA Firm Mergers and Demergers

CA, CS, CMA : ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effec...

February 11, 2025 1542 Views 0 comment Print

Budget 2024: Merger of trusts under exemption regime with other trusts

Income Tax : Learn about the merger of trusts under India's tax exemption regimes as proposed in the Finance Bill 2024. Discover the conditions...

July 24, 2024 4569 Views 0 comment Print

Webinar on M&A Tax in India (Merger & Acquisition)

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...

January 29, 2024 7776 Views 0 comment Print


Latest Judiciary


Demerger Loss Carry Forward: Sec 72A(4) Applies; PCIT Revision Using Sec 72A(2) Conditions Invalid

Income Tax : The court ruled that invoking an inapplicable statutory provision vitiates revision. Proper identification of the governing sectio...

January 12, 2026 783 Views 0 comment Print

SC ruling on payment of UEI in case of transfer of leasehold rights in pursuance of merger

Corporate Law : Understand the implications of Jaiprakash Industries Ltd. vs Delhi Development Authority judgment on leasehold rights transfer pos...

April 6, 2024 2556 Views 0 comment Print

Transferee Company eligible to take credit of TDS Deducted in Transferor Company’s Hands Upon HC’s Amalgamation Scheme Approval

Income Tax : Read about the ITAT Kolkata case of Popular Complex Advisory Pvt. Ltd. vs. ITO involving TDS credit in amalgamation schemes approv...

September 21, 2023 8982 Views 0 comment Print

HC directs Refund of Pre-paid Taxes & Credit Migration of merged entities

Income Tax : Explore case of Virtusa Consulting Services Pvt. Ltd. vs. DCIT in Telangana High Court, where petitioner seeks disposal of a recti...

June 29, 2023 1428 Views 0 comment Print

Amalgamation disputes under Section 269SS: ITAT deletes Penalty u/s 271D

Income Tax : Landmark case of DCIT Vs Trans Asia Packaging Ltd, where ITAT Delhi provided clarity on transactions post amalgamation under Secti...

June 21, 2023 948 Views 0 comment Print


Latest Notifications


ICAI Issues Corrigendum for CA Firm Merger Guidelines 2024

CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...

February 18, 2025 810 Views 0 comment Print

RBI announces Draft Scheme of Amalgamation of PMC Bank with Unity Small Finance Bank

Fema / RBI : Reserve Bank of India has today placed in public domain a draft scheme of amalgamation of The Punjab and Maharashtra Cooperative (...

November 22, 2021 1149 Views 0 comment Print

Guidelines for Amalgamation of District Central Co-op Banks with State Co-op Bank

Fema / RBI : The proposal should be in compliance with the legal requirements, past orders/ rulings of the Courts, if any. The State Government...

May 24, 2021 2076 Views 0 comment Print

Deemed demerger of Company ceased to be public sector company

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...

October 17, 2016 3028 Views 0 comment Print

Govt. proposes merger of NSEL with FTIL

Company Law : The Central Government proposes to issue the following Order (presently in the Draft form) causing Amalgamation of National Spot E...

October 21, 2014 2592 Views 0 comment Print


Suspension of 30-Day Deadline for Merger Filings Extended by MCA

September 25, 2024 1473 Views 0 comment Print

Explore the impact of India’s Competition Act on mergers, the 30-day notification rule, and recent exemptions for small transactions.

Amendment to Companies Merger Rules to ease reverse flipping

September 25, 2024 2310 Views 0 comment Print

The Amendment to Companies Merger Rules 2024 simplifies reverse flipping by easing cross-border mergers, reducing timelines via the fast track merger scheme.

Cross-Border M&A Transactions Involving Companies in Emerging Economies

September 20, 2024 915 Views 0 comment Print

Article describes cross-border M&A transactions as agreements between firms of different economic systems. It mentions that emerging markets are gaining importance to change global landscape of international trade.

Corporate Tax Compliance: A New Challenge for KMP

September 18, 2024 1722 Views 0 comment Print

Modern fiscal rules have expanded KMP’s responsibilities beyond tax compliance, requiring careful navigation of complex legal landscapes and increased scrutiny of corporate decisions.

Can a Cross-Border Merger Proceed Under Section 233 (Fast Track Merger) of Companies Act, 2013?

September 14, 2024 3987 Views 0 comment Print

MCA’s new amendment simplifies cross-border mergers via Section 233, easing processes for mergers between foreign holding and Indian wholly-owned subsidiaries.

Disney-Reliance: A Match Made in Media Heaven or Hell?

September 12, 2024 1494 Views 0 comment Print

Disney-Reliance merger could reshape India’s media industry with vast global reach and concerns over competition, content diversity, and cricket broadcasting.

Section 232 of Companies Act, 2013 (Merger and Amalgamation)

September 9, 2024 3924 Views 0 comment Print

Explore the legal framework under Section 232 of the Companies Act, 2013 governing mergers and amalgamations in India. Learn the key steps, provisions, and safeguards ensuring smooth corporate transitions.

Budget 2024: Merger of trusts under exemption regime with other trusts

July 24, 2024 4569 Views 0 comment Print

Learn about the merger of trusts under India’s tax exemption regimes as proposed in the Finance Bill 2024. Discover the conditions and implications under new Section 12AC of the Income-tax Act effective from April 1, 2025.

Process of fast track merger

June 23, 2024 5385 Views 0 comment Print

Explore the streamlined process for a fast-track merger under Section 233 of the Companies Act, 2013, including eligibility, steps, and important timelines.

Dynamics of Merger and Acquisition Deal: A comprehensive Analysis

June 12, 2024 1029 Views 0 comment Print

Explore the intricate dynamics of merger and acquisition deals, from initiation to closing, unraveling the steps involved, regulatory hurdles, and strategic maneuvers. Dive deep into the comprehensive analysis presented by Dhruv Dangodra.

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