The Malabar Gold Mega Amalgamation – One of India’s Largest Multi-Company Merger Schemes
Introduction The recent Order dated 25.03.2026 passed by the Hon’ble National Company Law Tribunal, Kochi Bench in CA(CAA)/02/KOB/2026 involving Malabar Gold
Removal of Names of Companies and Post-Dissolution Consequences under the Companies Act, 2013 A Critical Analysis of Sections 248–252
Abstract The Companies Act, 2013 introduced a streamlined mechanism for removing defunct companies from the Register of Companies through Sections 248
Group Insolvency under IBC – Emerging Framework and 2026 Developments
1. Introduction While the IBC does not yet codify a comprehensive group insolvency regime, the 2026 Amendment strengthens the functional groundwork
Creditor-Initiated Insolvency Resolution Process (CIIRP) under IBC, 2026
1. Introduction The Insolvency and Bankruptcy Code (Amendment) Act, 2026 introduces a significant structural reform by inserting Chapter IV-A, establishing the
Reduction of Share Capital under Section 66 of the Companies Act, 2013 – Valuation Report Not Mandatory – Supreme Court Clarifies in Pannalal Bhansali v. Bharti Telecom Ltd.
Introduction Reduction of share capital is an important corporate restructuring mechanism recognised under the Companies Act, 2013. Companies may resort to
Vacation of Office of Director under Section 167(1)(b) of the Companies Act, 2013
Practical Experience with Filing of Form DIR-12 before the Registrar of Companies The automatic vacation of office of a director due
Kerala Stamp Duty Table (2025 Amendment): Complete Schedule of Stamp Duty on Instruments under the Kerala Stamp Act
The following table provides a quick reference to the stamp duty payable on various instruments under the Kerala Stamp Act, as
Cryptocurrency Regulation in India: Legal Framework, Enforcement Risks, and Compliance Considerations
1. Introduction The emergence of cryptocurrency has significantly transformed the global financial landscape. Digital assets such as Bitcoin and Ethereum have
Supreme Court Clarifies: ‘Pre-Existing Dispute’ Doctrine Has No Application to Section 7 IBC Petitions
Introduction In a significant decision reinforcing the structural distinction under the Insolvency and Bankruptcy Code, 2016 (IBC), the Supreme Court has
Judicial Discipline Cannot Shield Tardy Litigants: Supreme Court Restores CIRP in High-Stakes Economic Dispute
Introduction In a significant ruling with far-reaching economic implications, the Supreme Court in Omkara Assets Reconstruction Pvt. Ltd. v. Amit Chaturvedi
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