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Articles by Ramaswami Kalidas

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Section 186 of the Companies Act, 2013 - Need for a judicial review in certain areas

  Ramaswami Kalidas    05 September 2022 at 12:39

As compared to its predecessor clause, the present Act is inflexible for several reasons. For one any loan/investment made into a wholly owned subsidiary will be included for the purpose of determining the thresholds prescribed.

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Posted in Corporate Law |   2478 Views


Amendments made by SEBI relating to related party transactions

  Ramaswami Kalidas    17 February 2022 at 12:36

The law relating to Related Party Transactions(RPTs) got murkier and tougher under SEBI Regulations - An analysis of the Amendments made in recent times

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Posted in LAW |   8193 Views


Amendments made to SEBI (LODR) Regulations, 2015 dtd. 3rd August 2021 - Implications thereof

  Ramaswami Kalidas    07 August 2021 at 08:54

In the press release issued by SEBI to announce the changes, it has been stated that the amendments made shall be prospective and therefore come into force from January 1, 2022.

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Posted in LAW  1 comments |   2865 Views


Amendments to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 | Analysis of major changes

  Ramaswami Kalidas    11 May 2021 at 10:11

The amendments walk the tightrope of balancing the requirements of ensuring that the bar of governance is not lowered in any manner to the detriment of the stakeholders.

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Posted in LAW |   4536 Views


Provisions relating to appointment of an Alternate Director under the Companies Act, 2013

  Ramaswami Kalidas    03 May 2021 at 09:52

Provisions relating to appointment of an Alternate Director under the Companies Act, 2013-Some important questions to introspect

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Posted in Corporate Law |   5442 Views


Amended law relating to CSR: A Conundrum

  Ramaswami Kalidas    27 April 2021 at 16:48

By notifying amendments to Section 135 of the Companies Act, 2013 and to the Rules pertaining to CSR right at the fag-end of the FY 2020-21, i.e., from January 22, 2021, MCA has set the cat among the pigeons.

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Posted in Corporate Law  2 comments |   2880 Views


Implications of Changes made to the CSR Rules through Notification dated January 22, 2021

  Ramaswami Kalidas    25 January 2021 at 12:00

Examining the implications of some of the amendments notified in relation to Section 135 of the Act, relating to CSR and more importantly, the widespread overhaul made to the CSR rules which hold out serious ramifications for Corporate Inc.

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Posted in Corporate Law  4 comments |   9354 Views


Definition of "Undertaking" under Section 180(1)(a) of the Companies Act, 2013

  Ramaswami Kalidas    18 January 2021 at 14:34

This article examines the appropriateness of the definition of "Undertaking" as per section 180(1) (a) of the Companies Act, 2013 as per the Legal Lexicon and also as per the Judiciary.

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Posted in Corporate Law |   12498 Views


Can the Audit Committee comprise of executive directors as its members - A study

  Ramaswami Kalidas    17 November 2020 at 11:54

An Audit Committee shall function independently, and should comprise majorly of independent directors with a balance of non-executive and non-independent directors.

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Posted in Audit  1 comments |   4038 Views


Surplus in Profit and Loss account as per the Companies Act, 2013 - The Conundrum around it

  Ramaswami Kalidas    10 November 2020 at 11:46

Treatment of Surplus in Profit and Loss account as per the Companies Act, 2013 - Accounting, Difference w.r.t Free Reserves, and Income Tax aspect.

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Posted in Corporate Law |   63549 Views




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