PEER

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Ministry of Corporate Affairs has issued three notifications dated 01 June 2016 for setting up of National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) as well as notifying various sections of the Companies Act 2013 (which were not operational due to non constitution of NCLT) with effect from 01st June 2016. With this Company Law Board (CLB) to stand dissolved as......

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On 07th December, 2016, Ministry of Corporate Affairs (MCA) has vide its Commencement Notification notified various sections of Companies Act, 2013 which includes arbitration, compromise, arrangements and reconstruction and winding up companies which has come into force with effect from 15th December, 2016. The Section 66 which is the governing provision for Reduction of Share Capital of a compan......

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Introduction: The merger provisions are contained in Chapter XV of the Companies Act, 2013, containing Sections 230 to 240, which deals with ‘Compromises, Arrangements and Amalgamations.’ Section 234 specifically deals with the cross-border mergers concerning merger or amalgamation of an Indian company with foreign company and vice-versa. Background: Erstwhile, the provisions......

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IBBI notifies Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2017 and Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2017 enforced w.e.f. August 16, 2017; This amends Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for......

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The Cost Audit represents the verification of cost accounts and a check on the adherence of Cost Accounting Standards. The Companies Act, 2013 empowers the Central Government (CG) to make rules in the areas of maintenance of cost records by the companies engaged in specified industries, manufacturing of goods or providing services; and for getting such records audited under section 148 of Companie......

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The Ministry of Corporate Affairs (MCA) has recently published a list of disqualified directors under Section 164(2)(a) of the Companies Act, 2013, which has caused mayhem in the Corporate world without understanding who will be impacted because of this and who will not. As per my understanding I am trying to focus on the issue and on the concerned stakeholders on which it impacts. Please review m......

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Background: The Insolvency and Bankruptcy Code, 2016 (Code) is considered as the biggest economic reform next only to GST. It offers a market determined, time-bound mechanism for orderly resolution of insolvency, wherever possible, and orderly exit, wherever required. It envisages an ecosystem comprising National Company Law Appellate Tribunal (NCLAT), National Company Law Tribunal (NCLT), Debt R......

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