India: M&A/Private Equity

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Article
ITAT Allows ESOP Expenditure Under Section 37(1) For ESOPs Granted By Foreign Holding Company To Employees Of Indian Subsidiary
The Bangalore bench of the Income Tax Appellate Tribunal (‘ITAT’) has held that ESOP expenditure cross-charged by a foreign holding company to its Indian subsidiary is allowable as a deduction under section 37(1) of the Income-tax Act, 1961 ('Act'). The Tribunal reiterated that ESOP discount constitutes employee compensation and gives rise to an ascertained liability during the vesting period and that the possibility of future forfeiture, non-exercise of options, or issuance of a valuation report after the financial year-end does not render the liability contingent or hypothetical.
India Tax
AC
Aurtus Consulting LLP
Article
CCPS In India: Why Compulsorily Convertible Preference Shares Remain Central To Venture Capital And M&A Transactions
Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.
India Commercial
KS
King, Stubb & Kasiva
Article
The Backdoor IPO Returns: Reverse Mergers And The New Route To Listing In India
For decades, the route from private enterprise to the public markets in India has followed a familiar script: an initial public offering, backed by diligence and disclosure, tested through price discovery and completed through admission to trading. That remains the conventional path, and for businesses seeking substantial primary capital and independent price discovery, it is often the right one but it is not the only one.
India Commercial
LegaLogic
Article
Navigating PE Exits From India: Regulatory Hurdles, Structural Optimisation And Deal Certainty
Private equity exits from India have reached record levels, but converting investment value into liquidity requires careful navigation of regulatory frameworks, tax structures, and strategic route selection. How can sponsors optimise exit readiness throughout the investment lifecycle to maximise deal certainty and preserve optionality across strategic sales, IPOs, secondary transactions, and public market sell-downs?
India Finance
LS
Lakshmikumaran & Sridharan
Article
Due Diligence Failures In Mergers & Acquisitions: Legal Liabilities, Buyer Protection Mechanisms And Enforcement Of Contractual Safeguards
Mergers and acquisitions have become a defining instrument of corporate expansion, enabling enterprises to enter new markets, enhance technological capabilities, scale rapidly and consolidate sectoral influence. Behind every successful M&A lies a foundation of investigative scrutiny known as due diligence, which determines whether an acquisition is financially sound or legally fatal. In principle, due diligence serves as a comprehensive diagnostic mechanism through which the acquirer evaluates the financial, regulatory, legal, commercial and operational standing of the target company.
India Commercial
ML
MZM Legal
Article
The Sentinel – The Quarterly News Bulletin In Competition Law (April - June 2026)
India's competition law landscape continues to evolve through landmark rulings and enforcement actions. From the Supreme Court's decisive intervention on merger control powers to the Competition Commission's aggressive pursuit of cartelisation and abuse of dominance cases, this quarterly review captures critical developments shaping antitrust practice. Notable decisions address co-location facilities, pharmaceutical distribution networks, beauty pageant restrictions, and trucking association cartels, while
India Commercial
I
CMS INDUSLAW
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