Year: 2025

Introduction In today’s competitive and environmentally conscious market, quality and sustainability have become essential for business growth and longevity. The Indian government’s Zero Defect Zero Effect (ZED) Certification, launched under the Ministry of Micro, Small & Medium Enterprises (MSME), aims to transform Indian MSMEs into globally competitive entities by promoting best practices in manufacturing, resource […]

Merger: Two or more companies combine into one, with one company continuing or a new company being formed. Acquisition: One company takes over another company’s ownership, either by purchasing shares or assets. Relevant Provisions under Companies Act, 2013 The main provisions relating to mergers and acquisitions are covered under: Section 230: Compromise, arrangements, and amalgamations. […]

The Supreme Court of India, as the apex judicial body, functions through different types of benches depending on the nature and importance of the cases it handles. Let’s explore the various types of benches and the matters they deal with: Single Judge Bench: The Single Judge Bench is rarely employed in the Supreme Court. It […]

Tax Deducted at Source (TDS) is a crucial mechanism in India’s tax framework, ensuring regular inflow of revenue to the government. However, for many taxpayers—especially freelancers, consultants, contractors, and SMEs—the standard TDS rates can lead to excess deduction, resulting in blocked working capital. To mitigate this, the Income Tax Act allows taxpayers to apply for […]

In the vast and vibrant landscape of Indian entrepreneurship, Micro, Small, and Medium Enterprises (MSMEs) form the backbone of our economy. They drive innovation, generate employment, and nurture the dreams of millions. Yet, despite their undeniable contribution, MSMEs continue to face one of the most fundamental and frustrating challenges—delayed payments. Delayed payments are more than […]

In the dynamic business environment of India, companies often face challenges that can jeopardize their financial stability and operational viability. However, not all is lost when a company finds itself in distress. The Companies Act, 2013 offers a structured and lawful route for the revival and rehabilitation of sick companies, ensuring they get a second […]

In the fast-paced world of business, change is the only constant. One of the most impactful changes a company can undergo is a takeover — a strategic move that can reshape the future of businesses, markets, and entire industries. But what exactly does a takeover entail, and what does it mean for investors, employees, and […]

An Initial Public Offering (IPO) is one of the most exciting events in the business world. It’s the moment a private company decides to go public by offering its shares to the general public for the first time. But what does that really mean—and why does it matter to investors, founders, and everyday consumers? Let’s […]

Section 14 of the Companies Act 2013 deals with the Provisions of Alteration of Articles of the Company. (1) Subject to the provisions of this Act and the conditions contained in its memorandum, if any, a company may, by a special resolution, alter its articles including alterations having the effect of conversion of– (a) a […]

In today’s fast-paced business environment, the concept of “due diligence” is more than just a checkbox—it’s a critical process that can make or break a deal, investment, or partnership. Whether you’re acquiring a company, entering a joint venture, or hiring a key executive, due diligence ensures you’re making informed decisions based on facts, not assumptions. […]