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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Shourya Mitra, Shruti Mishra
- Apr 27
- 6 min
Enforcement of Award against the Shareholders: The Delhi High Court's Dilution of the Corporate Veil
Per the authors, the principles of law emerging from DMRC case severely dilute the concept of a separate legal entity.
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