Modernizing Fiscal Frameworks – Gujarat’s Progressive Overhaul of Stamp Duty Laws

The Gujarat Stamp (Amendment) Act, 2025 (“Amendment Act”), amends the Gujarat Stamp Act, 1958 (“Principal Act”), marking a significant reform in the state’s fiscal governance. This legislation responds to the evolving dynamics of corporate and real estate transactions, introducing robust mechanisms to enhance compliance, streamline processes, and align with modern commercial needs. Through this article, […]

Minority Investment or Strategic Acquisition – CCI Expands Scope for Gun Jumping

Minority Investment or Strategic Acquisition –CCI Expands Scope for “Gun Jumping” Since 2011, when the provisions of the Competition Act, 2002 ( the Act) relating to regulation of mergers and acquisitions from competition angle by the Competition Commission of India (CCI/Commission), were notified, and till date,  large size corporate transactions between enterprises beyond the high […]

Supreme Court Resolves Regulatory Ambiguity Between IBC and the Competition Act

The Competition Act, 2002 mandates the Competition Commission of India (“CCI”) to regulate large sized mergers and acquisitions beyond high value thresholds (in terms of assets or turnovers) prescribed for “combinations” under the Competition Act, 2002 (“the Act”) to assess whether such transactions could adversely affect competition in the relevant markets, It is an ex-ante […]

Restructuring Through Fast Track Mergers – Practical Considerations

The National Company Law Tribunal (NCLT) driven merger process, being a cumbersome and time consuming process involved in the implementation of a merger scheme, poses certain inherent challenges to the overall timeline in the completion of the merger process. Therefore with the advent of the Companies Act, 2013, the idea of fast-track mergers was conceptualized […]

Concept of ‘International Worker’ and Current Compliance Landscape

The introduction of the concept of ‘international workers’ in India was made by the Government of India in the year 2008. Vide its notification dated October 1, 2008, the Government of India introduced Paragraph 83 (Special provision in respect of International Workers) in the Employees’ Provident Fund Scheme, 1952 and Paragraph 43A (Special provisions in […]