Delhi: Payment of stamp duty on WOS merger under ‘conveyance’ entry
Hon’ble Delhi High Court in the matter of Ambuja Cements[1], passes an important judgement regarding the...
Reclassification of portfolio investment into Foreign Direct Investments
The Reserve Bank of India (RBI), in consultation with the Government of India (GoI) and the...
ESOPs, a wealth generating tool?
With the successful listing of Swiggy Ltd (‘Swiggy’) on the recognised stock exchanges in India, around...
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...
SEBI Delisting Regulations 2024
On 25th September 2024, Securities and Exchange Board of India (“SEBI”) issued Securities and Exchange Board...
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...
Is Slump Exchange taxable?
Finance Act, 2021, has introduced amendment in the provisions related to slump exchange arrangements. Scope of...
Dissolution / Reconstitution of Partnership Firm / LLP / AOP / BOI
Finance Act, 2021, amended tax provisions relating to dissolution and reconstitution of a partnership firm /...