Whether the treatment of capital reserve arising out of merger is benefit?
ITAT Mumbai in the case of Samagra Wealthmax Private Limited[1] holds that capital reserve arising on
Determination of deal value under the Competition Act
In our previous article titled ‘Amendments in merger regulations under Competition Act’ we learnt about the
Amendments in merger regulations under the Competition Act
On September 9, 2024, Ministry of Corporate Affairs, Government of India notified certain provisions of the
Impetus to reverse Flip structures
On September 9, 2024, the Ministry of Corporate Affairs (“MCA”), Government of India introduced a much-awaited
Amazon Future Feud – Supreme Court Verdict
The Future Amazon feud has further taken its step ahead as Hon’ble Supreme Court has pronounced
Is Slump Exchange taxable?
Finance Act, 2021, has introduced amendment in the provisions related to slump exchange arrangements. Scope of
Amazon Future feud – Delhi High Court Verdict
Recently, the announcement in relation to Reliance Group buying out Future Group made headlines, which gave
Is GOODWILL still good?
Goodwill by its very nature is an intangible asset and always considered as ‘Good’ in the
Acquisition of a business entity through an investment vehicle under business restructuring mechanism, a colourable device?
Any acquisition / diversification, be it strategic or financial investment, needs deep deliberation in tax, regulatory,