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    • Blog

      A Fresh Start for Companies

      The provisions of the Companies Act, 2013 (the Act), and the rules framed thereunder, mandate companies to file requisite documents, including annual returns and financial statements, with the concern...

      June 17, 2020
    • Blog
      Blog

      The ‘Appointed Date’ Conundrum – Has the MCA Now Resolved This?

      ‘Appointed Date’ versus ‘Effective Date’ A scheme of arrangement is usually conditional upon the satisfaction of specified conditions. The date on which the conditions to a scheme are satisfie...

      May 4, 2020
    • Blog
      Blog

      Takeover Rules for Unlisted Companies: Minority Squeeze Outs Under Section 230(11) of the Companies Act, 2013

      Background  The Central Government recently notified Sections 230(11) and 230(12) of the Companies Act, 2013 (“Act”), which deal with takeover offers in unlisted companies. Section 230 of the Act...

      March 31, 2020
    • Blog
      Blog

      NCLT Smell Tests GAAR! Rejects Ajanta Pharma’s Scheme of Merger on Grounds of Tax Avoidance

      Recently, the National Company Law Tribunal (NCLT) rejected Ajanta Pharma Limited’s (Ajanta Pharma) scheme of amalgamation and arrangement (Scheme) between the company and its shareholder Gabs Inves...

      September 20, 2018
    • Blog
      Blog

      Decoded: The Interplay Between Tax Law and the Insolvency and Bankruptcy Code

      The Telangana and Andhra Pradesh High Court (High Court) in the case of Leo Edibles and Fats Limited v. TRO, Writ Petition No 8560 of 2018, has allowed the liquidation of assets of a company under the...

      August 16, 2018
    • Blog
      Blog

      Constitutionality of the IBC Upheld

      The Insolvency and Bankruptcy Code, 2016 (IBC), since its enactment, has been a subject of great discussion and debate, both in the Industry as well as in the legal fraternity. This strong divide cont...

      March 6, 2018
    • Blog
      Blog

      NCLT Can Reject a Scheme of Arrangement if it is not in Public Interest

      In the case of Wiki Kids Limited[1], the NCLAT upheld the order of the NCLT rejecting a scheme of amalgamation, as it resulted in undue advantage to the promoters of the amalgamating company. Facts Ba...

      January 18, 2018
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