Worldwide: Corporate/Commercial Law

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Article
Tribunal Accords Strict Interpretation To Section 2(41A) To Deny Tax Neutrality To Demerger Where Shares Are Issued By The “holding Company” Instead Of The Company To Whom The Undertaking Is Demerged; Denies Carry Forward Of Losses Under Section 72A Of The Income Tax Act, 1961
Corporate demergers have long served as an effective mechanism for business reorganisation, enabling companies to segregate business verticals, streamline operations and facilitate strategic investments in a tax-efficient manner. It is not uncommon for group restructurings to involve transfer of an undertaking to a wholly owned subsidiary (“WOS”) while the consideration is discharged through issuance of shares by its holding company—a structure that has, on several occasions, received approval under the Companies Act, 2013.
India Commercial
VA
Vaish Associates Advocates
Article
The Cost Of Global Capital: Why The Adani Group's US Legal Proceedings Are A Wake-Up Call For Indian Conglomerates
The recent developments in the United States concerning Gautam Adani, Sagar Adani and Adani Enterprises Limited have been received in India through two vastly different perspectives. For some, the proposed settlement of civil proceedings and the reported movement towards dismissal of criminal proceedings represent a significant easing of legal pressure. For others, the very fact that the proceedings were brought remains the more important point. Both readings capture part of the story, but neither fully explains why the episode matters for the Indian business ecosystem.
India Commercial
Trinity Chambers
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Article
Clear The Slate: A Strategic Guide To The MCA Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
India's Ministry of Corporate Affairs has launched the Companies Compliance Facilitation Scheme, 2026, offering defaulting companies a narrow 90-day window to clear backlogs with up to 90% fee waivers, transition to dormant status, or exit the registry at concessional rates. Will your company seize this strategic reset opportunity before the July 15 deadline triggers aggressive enforcement actions and director disqualifications?
India Commercial
IL
IndiaLaw LLP
Article
Corporate Laws (Amendment) Bill, 2026: Key Compliances For Every Company Secretary
India's Corporate Laws Amendment Bill 2026 represents the most comprehensive overhaul of the Companies Act 2013 and LLP Act 2008, fundamentally transforming compliance obligations for company secretaries. The legislation shifts procedural defaults from criminal to civil penalties while simultaneously tightening accountability for directors and key managerial personnel, creating a new compliance landscape that balances deregulation with enhanced governance standards.
India Commercial
MC
MAHESHWARI & CO. Advocates & Legal Consultants
Article
DPDP Act 2023: Director Liability, Board Responsibilities And Data Privacy Compliance For Indian Companies
India’s Digital Personal Data Protection Act, 2023 (“DPDP Act”) represents one of the most significant regulatory developments affecting corporate governance, data privacy compliance and risk management in recent years. While many organisations initially viewed the legislation as a technology or legal compliance issue, the DPDP Act has rapidly emerged as a boardroom concern requiring active involvement from directors, chief executive officers, managing directors and senior management.
India Privacy
KS
King, Stubb & Kasiva
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Diversity, Equity & Inclusion

Article
Enhancing Gender Representation In Legal Governance: The Imperative For Women’s Reservation In Bar Councils
This article examines the need for statutory reservation of seats for women in Bar Councils in India. It analyses the current under-representation of women in legal governance structures, the constitutional and policy justifications for affirmative action, and the potential benefits of greater gender diversity for the legal profession and the justice delivery system.
India Commercial
Ka
Khurana and Khurana
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Corporate Governance

Article
Governance And Legal Risk In Aviation Mergers: The Boeing–McDonnell Douglas Case
The 1997 Boeing-McDonnell Douglas merger, valued at $13.3 billion, cleared antitrust review but created governance vulnerabilities that contributed to the 737 MAX crisis decades later. How did a transaction focused solely on competition concerns overlook the critical integration of safety cultures and risk management systems? This analysis examines the legal and governance lessons from a merger where regulatory clearance proved insufficient to address the most consequential risks in safety-critical industri
India Commercial
MC
MAHESHWARI & CO. Advocates & Legal Consultants
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