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M/s Alstom Transport India Limited Vs Additional Commissioner, CGST and Central Excise (Appeals) & Ors. [SCA No. 11025 of 2025 dated January 23, 2026.

ThePetitioner, Alstom Transport India Limited (‘ATIL'), came into existence pursuant to an order dated August 10, 2023, passed by the National Company Law Tribunal...

In a huge relief to the Birla Group, the Mumbai Bench of the Income-tax Appellate Tribunal (Tribunal) has recently set aside a capital gains addition of over INR 5,200 crores . . .

On 29 September 2022, the CCI approved the 100% acquisition of the share capital and economic rights in Diliigent Power Private Limited (‘Target 1') and DB Power Limited (‘Target 2')...

Abu Dhabi Global Market ("ADGM") is a financial free zone, established in October 2015 under Abu Dhabi Law No. 4 of 2013. It

An indemnity clause is a legal provision that shifts the responsibility for financial losses from one party to another.

The terms "merger" and "acquisitions" pertain to the combination of two or more business entities or assets through various types of transactions. In practical usage...

Under competition regulations, parties to certain transactions (i.e., acquisition, merger or amalgamation) that meet specified asset/turnover thresholds have to obtain approval of the Competition...

In a recent development, the Competition Commission of India (CCI, or, the Commission) has sent out a stern warning to the parties opting for green channel route.

On February 7, 2022, CCI approved the acquisition of athenahealth Group Inc. (‘Target') by Minerva Bidco. Inc. (‘Minerva Bidco'), which is indirectly held by funds managed or advised...

The Competition (Amendment) Bill, 2023 (Amendment) was recently approved by both houses of Parliament in India and thereafter received the assent of the President to become the Competition...

A discussion on the topic of merger control in India.

Section 233 of the Companies Act 2013 (Companies Act) read with Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016...

Global investors with aggressive expansion plans often acquire businesses in the host country or buy out units of existing entities which fit in with their strategic ambitions.

The Ministry of Corporate Affairs ("MCA") on September 4, 2025, notified the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025 ("CAA Amendment Rules") vide notification no. G.S.R.603(E)...

India's Corporate Laws (Amendment) Bill, 2026 introduces significant changes to the Companies Act, 2013, including revised thresholds for small company classification, enhanced buy-back provisions, and stricter director qualification criteria. The proposed amendments aim to balance regulatory compliance with operational flexibility while addressing contemporary corporate governance challenges.

Cross-border mergers and acquisitions have rapidly increased reshaping the industrial structure at the international level.