A recent Supreme Court judgment mandates that investors holding shares as trading stock in a merged company must pay tax on ...

This article is the second of a three-part series analysing the decision of Justice Martin in Glendina Pty Limited & Ors v NKWE Platinum Ltd (2025) SC (Bda) 15 Civ – the first “fair value” appraisal ...

The court clarified that such substitution is not a tax-neutral event merely because it occurs by operation of law ...

DLF Limited receives NCLT approval to merge 16 subsidiaries, streamlining operations and boosting financial flexibility for ...

A comprehensive process is prescribed for NBFC mergers with other NBFCs or non-NBFC entities. The ruling ensures orderly consolidation under regulatory ...