India: Shareholders

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Article
Supreme Court Holds Non-Signatory Shareholder To Be A "Veritable Party" To Arbitration Agreement In Composite Transaction
In a recent decision in KKH Finvest Pvt. Ltd. vs. Ashiesh Shukla [2026 INSC 803], the Supreme Court of India ("Supreme Court"), held that a non-signatory shareholder could be treated as a "veritable party" to an arbitration agreement contained in a Memorandum of Settlement where his obligations under a separately executed Share Purchase Agreement formed an integral part of the underlying composite transaction and the surrounding circumstances demonstrated an intention to be bound by the settlement.
India Litigation
Trinity Chambers
Article
India’s IRDAI Overhauls The Insurance Company Share Transfer And Amalgamation Framework
On July 30, 2026, the Insurance Regulatory and Development Authority of India (the “IRDAI”) notified the IRDAI (Registration, Capital Structure, Transfer of Shares and Amalgamation of Insurers) (Amendment) Regulations, 2026 (the “Amendment Regulations”), amending the IRDAI (Registration, Capital Structure, Transfer of Shares and Amalgamation of Insurers) Regulations, 2024 (the “Principal Regulations”).
India Insurance
MP
Majmudar & Partners
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
Supreme Court - Non-Signatory To An Arbitration Agreement May Be A “Veritable Party” In Arbitral Proceedings
Argus Partners maintains offices in Mumbai, New Delhi, and Bengaluru, providing legal services across India's major business centers. The firm operates under strict Bar Council of India regulations that prohibit solicitation and advertising, with this website serving purely informational purposes. Users must acknowledge that no attorney-client relationship is created through website access and should seek independent legal advice for specific matters.
India Litigation
AP
Argus Partners
Article
Repurchase Of Stock Options: Perquisite v/s Capital Gains
The taxation of employee stock options in India has sparked considerable debate, particularly when vested but unexercised options are repurchased by employers. The Bangalore Income-tax Appellate Tribunal recently examined whether such consideration should be taxed as salary perquisites or capital gains, establishing critical distinctions between the taxation of stock options at exercise versus the taxation of rights embedded in vested options.
India Tax
I
CMS INDUSLAW
Article
Guide To Incorporating A Business In India: Benefits For Foreign Investors
India's rapidly growing economy and vast consumer base present lucrative opportunities for foreign investors seeking to expand their business operations. Understanding the legal framework, compliance requirements, and step-by-step incorporation procedures is essential for successfully establishing a business presence in India while navigating sector-specific regulations and foreign investment guidelines.
India Commercial
MC
MAHESHWARI & CO. Advocates & Legal Consultants
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
ITAT Mumbai: 'Demerger' Definition Fails Where Undertaking Is Demerged To WOS But Shares Issued By Its Holding Company
In the case of Sterling Holiday Resorts Limited1, while examining the conditions for a tax-neutral demerger under the Income-tax Act, 1961 (IT Act), the Income-Tax Appellate Tribunal (Mumbai Bench) (ITAT) has, inter alia, held that where the company receiving the demerged undertaking does not itself issue shares to the shareholders of the demerged company, the transaction fails to satisfy the definition of "demerger" under Section 2(19AA) of the IT Act, even if shares are issued by its 100% holding company.
India Commercial
KC
Khaitan & Co LLP
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