M & A Critique - February 2024

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- Legal: CASE LAW: Reduction of Share Capital by way of cancellation of Shares amounts to “Transfer” and Losses available for set-off
- Demerger: Shankara Building Products separates its trading & marketplace business for independent growth
- Cover Article: Allcargo Logistics creating a more simplified structure

CASE LAW: Reduction of Share Capital by way of cancellation of Shares amounts to "Transfer" and Losses available for set-off

Recently, the Mumbai bench of the Income Tax Appellate Tribunal in the case of Tata Sons Limited held that the reduction of share capital of the company by way of cancellation of shares is an extinguishment of rights in shares and be treated as \"transfer\".

3 mins

Shankara Building Products separates its trading & marketplace business for independent growth

Recently, Shankara Building Products Limited announced the demerger of its trading/building material marketplace business from its manufacturing business.

4 mins

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