Delhi HCSupreme CourtNCLTNCLATCCIDRTRERADPDP 2023

Corporate & Commercial Law

Corporate Restructuring

Legal advisory on mergers, demergers, slump sales, and group restructuring under Companies Act and Income Tax Act.

Overview

Group restructuring in India requires careful choreography of corporate law, tax law, and regulatory requirements. Whether rationalising subsidiaries, spinning off a business unit, or creating a holding structure, the legal and tax implications are significant. Corpus Juris Legal structures and executes restructuring transactions with precision.

Key Service Components

  • NCLT-approved mergers and amalgamations
  • Demerger — spin-offs and carve-outs
  • Slump sale documentation
  • Capital reduction and buyback
  • Conversion — private to public, company to LLP
  • Holding company creation
  • Group rationalisation
  • Cross-border restructuring

Why This Matters for Your Business

Poorly executed restructuring creates tax leakage, regulatory non-compliance, and minority shareholder litigation. The legal and tax structure must be planned together from day one.

Our Approach

We work alongside tax advisors from the start, not after the structure is already decided. Our NCLT petition practice ensures court-approved restructurings proceed without procedural delays.