Carry Forward of Losses in M&A: Identifying Beneficial Holder Upon Shareholding Change in Group Cos
The language and intent of Section 79 necessitates that the corporate veil is pierced by looking at the substance of the transaction.
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Stephanie Nazareth
- Dec 12, 2018
- 6 min
Companies (Significant Beneficial Ownership) Rules, 2018: Too Stringent and Harsh?
[Stephanie Nazareth is a fifth-year student at ILS Law College.] A detailed post on registration of beneficial ownership by foreign...
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Akhil Kumar, Ayushi Singh
- Sep 28, 2018
- 5 min
Understanding SEBI v. Rakhi Trading Private Limited
[Akhil Kumar and Ayushi Singh are fourth-year and third-year students respectively at NUALS Kochi.] The Supreme Court has recently upheld...
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Manjari Rammohan
- Sep 9, 2018
- 5 min
The Companies (Significant Beneficial Owners) Rules, 2018 – Ambiguities and the Way Forward
[Manjari Rammohan is a fifth-year B.A.LL.B.(Hons.) student at School of Law, Christ University, Bangalore.] This post seeks to dissect...
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