The ruling may act as a catalyst for tax reforms, aligning the tax regime with the dynamic realities of corporate restructuring.

Received as part of IRCCL Blog Writing Competition 2022-23, the article proposes a new set of regulatory freeze out measures for India.

Received as part of IRCCL Blog Writing Competition 2022-23, the article analyses burden of proof in litigations involving freezeout mergers.

Per the authors, the framework for cross-border mergers in India remains of limited efficacy.

This article focuses on the recent developments centered around SPACs.