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
Conversion of company limited by shares into guarantee
In the NCLT order, C.P. (CAA) No. 52/BB/2022, in respect of petition filed for conversion of
New IFSCA (Listing) Regulations, 2024
On August 30, 2024, Government of India notified the IFSCA (Listing) Regulations, 2024 (‘the IFSCA Listing
Refund of stamp duty granted in case of delayed application
Recently Bombay High Court1 in its judgement held that application for refund of stamp duty can
Swap of shares under FDI regulations
On August 16, 2024, the Government of India, introduced some of the key amendments to the
Off market sale of securities tantamount to colorable device
Recently, Mumbai ITAT has held that long term capital loss (‘LTCL’) from off market sale
Broader scope for overseas portfolio investment by resident Indians
RBI vide notification no. RBI/2024-25/41 dated June 7 2024 (“OPI Amendment”) amended the provisions in relation
Tax treatment for Guarantee fees income is not akin to Interest income
In the present case, Johnson Matthey Public Limited Company1 (the Assessee), is a tax resident of