Corporate Gifts: A Bygone Concept?
Background Consider a case where there is a textile manufacturing company with surplus real estate (say, Company A). In this context, consider […]
Read moreAuthor: Binoy Parikh
Liquidity to ESOP Holders through a Demerger
(The Article was republished by Taxsutra on: https://www.taxsutra.com/dt/experts-corner/liquidity-esop-holders-through-demerger) Background Consider a case where a listed company is an operating – cum – […]
Read moreGift of Brand to Private Trust – Tax and Related Issues
(Originally Published on Taxsutra: https://www.taxsutra.com/dt/experts-corner/gift-brand-private-trust-tax-and-related-issues) The Mumbai Income Tax Appellate Tribunal (‘ITAT’) vide an order dated November 25, 2021 [TS-1092-ITAT-2021(Mum)] had held that a […]
Read moreA tête-à-tête with SuperLawyer on my M&A Journey
(Originally Published on SuperLawyer: https://superlawyer.in/binoy-parikh-part-of-katalyst-advisors-a-boutique-structuring-advisory-firm-focusing-on-mergers-and-acquisitions/) How Tough Was Pursuing C.A. With Additional Professional Degrees Like B. Com & L.L.B.? There are two […]
Read moreConversion of Equity Shares into Preference Shares – NCLT’s Broad Approach
(Originally Published on Taxsutra: https://www.taxsutra.com/dt/experts-corner/conversion-equity-shares-preference-shares-nclts-broad-approach) Introduction Schemes of arrangement under section 230 – 232 of the Companies Act 2013 (and the corresponding […]
Read moreSale of Eureka Forbes: Katalyst as Structuring Advisors
https://www.eurekaforbes.com/media/investor-relations/Advent_News.pdf?srsltid=AfmBOopIeFmXhiizgI7UnZsnr1JhU5sdMydYr3sU_ip7YWpauF-wSQBU
Read moreAcquisition of Thyrocare by PharmEasy: Katalyst as Special Advisors
https://economictimes.indiatimes.com/tech/startups/pharmeasy-to-acquire-66-stake-in-thyrocare-in-rs-4500-crore-deal/articleshow/83842616.cms?from=mdr
Read moreUnderstanding the Disjointed Demerger from Tax, Accounting, and Regulatory Perspective
(Originally Published on Taxsutra: https://www.taxsutra.com/dt/experts-corner/understanding-disjointed-demerger-tax-accounting-and-regulatory-perspective) Typically, in a deal scenario, the acquirer would want to acquire the acquired business to be housed […]
Read moreListing through a Demerger Scheme
Recently, an interesting scheme of arrangement has been filed by Wholly Owned Subsidiary (‘WOS’), Holding Company, and Resulting Company which deals with […]
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