Bharat Treatise on Companies Act 2013 By V.S. Wahi Edition June 2024

About Book:

Highlights of Treatise on Companies Act, 2013

• Principles of Interpretation of Statutes have been discussed for a better appreciation of the Companies Act, 2013
• Each Chapter starts with an Introduction giving an overview of the statutory provisions relevant to that Chapter
• Commentary on each section is preceded with the corresponding provisions of the Companies Act, 1956 followed by a comparison of the Act of 1956 and Act of 2013. Useful reference is also made to the U.K. Acts of 1985 and 2006
• Every section contains an exhaustive commentary discussing threadbare the provisions with the help of the judgments of the Hon’ble Supreme Court, High Courts, the Company Law Board and the Tribunals on the Companies Act, 2013 and the corresponding provisions of the 1956 Act
• Commentary is fully updated with the the statutory information notified upto 1st January 2020 and case law including the Supreme Court judgment in S. Hariharan reported in the recent volume of Company Cases
• The commentary, besides discussing the provisions of the Companies Act, also analyses the related provisions under the SEBI Act and the Regulations notified by SEBI like the ICDR Regulations, Listing Regulations, Buy Back of Securities and Takeover Code
• The value of the commentary is further enhanced by the complete bare text of the Company Rules, Allied Acts including IBC Code and the Related Regulations contained in Volume 4
• The author Mr. V.S. Wahi, now a practicing Advocate, has about fifty years of experience in the fields of company law and income tax. The commentary reflects his deep knowledge and expertise in the field of company law
• The book is Foreworded by Justice D.K. Jain, Former Judge, Supreme Court of India and Former Chairman, Law Commission of India
• A Complimentary updated Bharat’s Companies Act with Rules (soon after the Monsoon Session of Parliament) will be provided to all the buyers of the Treatise

About Author:
V. S. Wahi :
V. S. Wahi, an Advocate, has a rich and diverse experience of more than forty years in the field of corporate laws and taxation. He is formerly an officer of Indian Revenue Service, and has served in various senior positions in Income Tax Department including Chief Commissioner of Income Tax-1 Delhi. Besides holding senior positions in the Income tax Department, he has also worked on deputation as Senior Manager (Finance & Tax) at National Thermal Corporation Ltd; Asstt Director General, Central Economic Intelligence Bureau, New Delhi; and Director & Secretary, Company Law Board in the Department of Company Affairs, Government of India. Post-retirement he also held the position of Member, Company Law Board, in the Ministry of Corporate Affairs, New Delhi.

During government service Mr Wahi has been member of several Government Committees including Member of the “Expert Group on Transfer Pricing” constituted by the CBDT, Department of Revenue, Ministry of Finance, New Delhi.

He obtained degree in B.Com (Hons) from SRCC, Delhi; LL.B from Faculty of Law, Delhi; MBA from FMS, Delhi and M Phil from Punjab University.

After retirement from IRS he joined legal profession and since then practicing law in the field of corporate taxation; international tax; transfer pricing; company law; and business and commercial laws. He was also a Senior Partner of Khaitan & Company, Advocates & Solicitors for about four years and has been advising several large and multinational companies in the field of corporate laws, international tax, transfer pricing; corporate taxation and other related business and commercial laws. He has also worked as Independent Director on the board of the SIDBI Venture Capital Company Limited, Mumbai. He is also Member of India Branch of International Fiscal Association, Rotterdam, Netherlands. Besides he has also been former Co-chairman of the Direct Tax Committee of PHD Chamber of Commerce and Industry, New Delhi; Member Steering Committee on DTC, of ASSOCHAM, New Delhi and Member Direct Tax Committee, ASSOCHAM, New Delhi.