Vertical 09: M&A & Corporate Restructuring
Navigate complex corporate reorganizations, asset transfers, business acquisitions, amalgamations, and demergers with strategic legal oversight and comprehensive corporate due diligence.
Core M&A & Restructuring Services
Fast-Track Mergers (Section 233)
Streamlined merger route for small companies and holding-subsidiary combinations avoiding protracted NCLT litigation.
Business Acquisitions & Slump Sales (BTA)
Structuring and drafting asset purchase agreements (APA), business transfer agreements (BTA), and Section 50B tax compliance.
Amalgamations & NCLT Schemes (Sec 230-232)
End-to-end scheme of arrangement petitions, creditor/shareholder meetings, and NCLT approval orders.
Corporate Group Reorganization & Due Diligence
Optimizing holding-subsidiary structures, comprehensive legal diligence audits, and regulatory approvals.
Statutory Q&A Authoritative Legal Provisions & FAQs
What are the eligibility conditions for a Fast-Track Merger under Section 233 of Companies Act 2013?
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Section 233 fast-track mergers bypass NCLT court hearings and are processed via the Regional Director (RD) and Official Liquidator (OL) exclusively for mergers between two or more Small Companies, or between a Holding Company and its Wholly-Owned Subsidiary (WOS).
What is the tax implication of a Slump Sale via Business Transfer Agreement (BTA)?
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Under Section 50B of the Income Tax Act 1961, transfer of an undertaking on a going-concern basis for a lump-sum consideration without assigning individual values to assets attracts capital gains tax based on the net worth of the undertaking.
Planning a confidential corporate acquisition or restructuring?
Initiate a secure, NDA-protected intake process with our senior M&A advisory desk.