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Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025 Section 233 of the Companies Act, 2013 (‘the Act’) read with Rules1 provides for fast-track merger or amalgamation of: (a) Two or small companies; (b) A hold
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025

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Madras HC quashes tax demand for lack of clear valuation in revenue-sharing model The Petitioner, engaged in the business of providing diagnostic and healthcare-related services through laboratories and testing centers. The Petitioner
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Madras HC quashes tax demand for lack of clear valuation in revenue-sharing model

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Divisional Bench Overrules the Singal Bench order of refund of unutilized ITC in cash on account of the closure of business The Appellant, engaged in the business of manufacturing security inks and solutions, was registered under GST i
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

Divisional Bench Overrules the Singal Bench order of refund of unutilized ITC in cash on account of the closure of business

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