India: Shareholders

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Article
Supreme Court Holds Non-Signatory Shareholder To Be A "Veritable Party" To Arbitration Agreement In Composite Transaction
In a recent decision in KKH Finvest Pvt. Ltd. vs. Ashiesh Shukla [2026 INSC 803], the Supreme Court of India ("Supreme Court"), held that a non-signatory shareholder could be treated as a "veritable party" to an arbitration agreement contained in a Memorandum of Settlement where his obligations under a separately executed Share Purchase Agreement formed an integral part of the underlying composite transaction and the surrounding circumstances demonstrated an intention to be bound by the settlement.
India Litigation
Trinity Chambers
Article
India’s IRDAI Overhauls The Insurance Company Share Transfer And Amalgamation Framework
On July 30, 2026, the Insurance Regulatory and Development Authority of India (the “IRDAI”) notified the IRDAI (Registration, Capital Structure, Transfer of Shares and Amalgamation of Insurers) (Amendment) Regulations, 2026 (the “Amendment Regulations”), amending the IRDAI (Registration, Capital Structure, Transfer of Shares and Amalgamation of Insurers) Regulations, 2024 (the “Principal Regulations”).
India Insurance
MP
Majmudar & Partners
Article
Supreme Court - Non-Signatory To An Arbitration Agreement May Be A “Veritable Party” In Arbitral Proceedings
Argus Partners maintains offices in Mumbai, New Delhi, and Bengaluru, providing legal services across India's major business centers. The firm operates under strict Bar Council of India regulations that prohibit solicitation and advertising, with this website serving purely informational purposes. Users must acknowledge that no attorney-client relationship is created through website access and should seek independent legal advice for specific matters.
India Litigation
AP
Argus Partners
Article
Repurchase Of Stock Options: Perquisite v/s Capital Gains
The taxation of employee stock options in India has sparked considerable debate, particularly when vested but unexercised options are repurchased by employers. The Bangalore Income-tax Appellate Tribunal recently examined whether such consideration should be taxed as salary perquisites or capital gains, establishing critical distinctions between the taxation of stock options at exercise versus the taxation of rights embedded in vested options.
India Tax
I
CMS INDUSLAW
Article
The Variable Capital Company: What It Is And How It Works?
If you run a privately pooled fund in India today, you have probably run into the limits of the structures currently available. A trust, a company or a limited liability partnership can each house a fund, but none was built for one, and each leaves a gap. In a company, capital cannot move freely; returning it to investors needs a court-approved reduction or a limited buy-back. Further, none offers statutory ring-fencing for multiple strategies under one roof: protection between schemes rests on contract, not on the statute itself.
India Commercial
CP
Corporate Professionals
Article
ITAT Mumbai: 'Demerger' Definition Fails Where Undertaking Is Demerged To WOS But Shares Issued By Its Holding Company
In the case of Sterling Holiday Resorts Limited1, while examining the conditions for a tax-neutral demerger under the Income-tax Act, 1961 (IT Act), the Income-Tax Appellate Tribunal (Mumbai Bench) (ITAT) has, inter alia, held that where the company receiving the demerged undertaking does not itself issue shares to the shareholders of the demerged company, the transaction fails to satisfy the definition of "demerger" under Section 2(19AA) of the IT Act, even if shares are issued by its 100% holding company.
India Commercial
KC
Khaitan & Co LLP
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