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Companies Law - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Acquisition of shares/ voting rights - mere change of name of a ...

Companies Law

July 13, 2015

Acquisition of shares/ voting rights - mere change of name of a company does not wash away the liabilities despite the change of name of that of the promoters or the directors. - SAT

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  1. Regulations for SR equity shares - "SR equity shares" means the equity shares of an issuer having superior voting rights compared to all other equity shares issued by that issuer.

  2. Deed of pledge of shares - voting right - The express terms of the Deed of Pledge will prevail - In the present case the use of the pledged goods will include exercise...

  3. Companies (Incorporation) Amendment Rules, 2020 - Reservation of name or change of name - Notification

  4. Set off of brought forward losses denied - change in the shareholding pattern of the assessee post merger - Considering the fact that the assessee is a subsidiary of...

  5. Capital gain on asset sold - LTCG OR STCG - period of holding - merely because there is a change in the nature of immovable property, the principles of determining date...

  6. 100% EOU - the petitioner could have obtained extension of the time limit not exceeding 5 years - It is well-settled that even a retrospective amendment will not take...

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  8. Taxation of excess share premium received u/s 56(2)(viib) - basis of valuation - preference share versus equity shares - First it is to be decided that, which clause of...

  9. Voting rights of a member / shareholder shall also be subject to section 188 (i.e. Related party transactions) - Section 47 of the Companies Act, 2013

  10. SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVERS) (SECOND AMENDMENT) REGULATIONS, 2019

 

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