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How a Holding Company Saves Promoters From Disputes, Tax Exposure & Loss of Control — A Practical Framework
Most Indian promoters today carry a silent structural risk:
• Business assets
• Personal wealth
• Voting control
…all sit inside the same operating company.
One tax attachment, one lender action, one partner dispute and everything comes under pressure at the same time.
A properly designed Holding Company (HoldCo) breaks this concentration of risk. It separates value from volatility, and ensures that control, IP and core assets are protected even when the operating business is

SUMIT KUMAR
1 day ago4 min read
GST 2.0: Fixing Litigation, Fake ITC, and Compliance Burden in 2024–25
Abstract India’s GST regime has entered a consolidation phase (“GST 2.0”) focused on three fronts: (i) restoring appellate discipline via the operationalisation of the GST Appellate Tribunal (GSTAT), (ii) curbing fake ITC through data-led registration and return controls, and (iii) simplifying compliance for bona fide taxpayers. Recent policy moves—GSTAT launch and e-filing, biometric Aadhaar verification, tighter return flows, and Council-led rationalisations—signal a shift
THE LORD'S CONSULTANCY .
Oct 203 min read


“Fast-Track Mergers in India 2025: New MCA Rules & Compliance Checklist”
“Fast-Track Mergers in India 2025: New MCA Rules & Compliance Checklist”

SUMIT KUMAR
Sep 134 min read
Ministry of Corporate Affairs introduces new corporate disclosure norms effective July 14, 2025.
The Ministry of Corporate Affairs (MCA) has introduced a significant update aimed at strengthening corporate financial reporting and...

SUMIT KUMAR
Jun 122 min read
SEBI's Strategic Framework to Address SME IPO Market Challenges: A Comprehensive Analysis by The Lord's Consultancy
Introduction In response to emerging challenges in the SME IPO market, the Securities and Exchange Board of India (SEBI) has introduced...
THE LORD'S CONSULTANCY .
Dec 1, 20243 min read


Guidance Note 1/2024 on the Direct Tax Vivad se Vishwas Scheme, 2024
Circular No. 12 of 2024 acts as a comprehensive guide to the Direct Tax Vivad se Vishwas Scheme, 2024. Taxpayers are advised to carefully ad

SUMIT KUMAR
Nov 29, 20243 min read
Legal Implications of the New Buyback Tax Amendment and Potential for Tax Avoidance
The introduction of tax laws aims to curb the exploitation of tax planning opportunities and prevent tax avoidance. Anti-avoidance rules,...

SUMIT KUMAR
Aug 9, 20244 min read


Analyzing the Penalties Imposed by Section 43 of the Black Money (Undisclosed Foreign Income and Assets) and Taxation Act of 2015
Introduction: The issue of black money is deeply rooted in India's socio-economic fabric. The commitment to eradicate and repatriate...
THE LORD'S CONSULTANCY .
May 30, 20246 min read
Promoting Workplace Equality: Understanding the Sexual Harassment of Women at Workplace (Prevention, Prohibition, and Redressal) Rules, 2013
In today's era of progress and equality, ensuring a safe and respectful workplace environment for women is not just a moral imperative...
THE LORD'S CONSULTANCY .
Feb 24, 20242 min read
Crafting Error-Free NCLT Petitions: Insights for Efficient Drafting and Acceptance
The National Company Law Tribunal (NCLT), a relatively recent judicial platform, shoulders the significant responsibility of adjudicating...

SUMIT KUMAR
Dec 28, 20232 min read


Correcting Procedural Mistakes in GST and Associated Demand
GST has matured to its sixth year. The Law, its systems, the processes, rates, compliances etc. have stabilized in these six years. From...

SUMIT KUMAR
Jul 10, 20239 min read


Simplifying the Registration Process for Social Stock Exchange in India
Introduction: Hello, Readers ! Today, I would like to shed light on an exciting development in the financial landscape of India - the...

SUMIT KUMAR
May 23, 20232 min read
ECL can not be BLOCKED Under Rule 86A for nonpayment of Dues to the Creditor within 180 days.
2022 ACR 264 High Court Delhi SUNNY JAIN VsTHE UNION OF INDIA ANR ORS.(High Court) HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE...
THE LORD'S CONSULTANCY .
Dec 17, 202214 min read
Physical Verification Without issuing Notice for Under GST Registration Violates Natural Law
For the above subject, two Practical Question arises when it's come to GST Registration.Those are as follows:
THE LORD'S CONSULTANCY .
Nov 11, 20222 min read


How Virtual Digital Assets Are Taxed In India
What does Virtual Digital Assets Include? The definition of VDA as given under section 2(47) of the Act, is an inclusive definition....

SUMIT KUMAR
Nov 9, 20226 min read
Section 129(1)(a) VS Section107 Under GST ACT
Voluntary Payment of Tax/Penalty U/S. 129 Does Not Debar A Dealer From Filing Appeal U/S.107 Kerala High Court held: A reading of...
THE LORD'S CONSULTANCY .
Nov 4, 20223 min read


Instructions on Pre-deposit payment method for cases pertaining to Central Excise and Service Tax
Instructions on Pre-deposit payment method for cases pertaining to Central Excise and Service Tax
THE LORD'S CONSULTANCY .
Oct 28, 20222 min read


WEB3 : From METAVERSE To NFT
The terms “metaverse” and “Web 3″ have been used interchangeably. While they both point to a vision of a better, future internet, it’s...
THE LORD'S CONSULTANCY .
Jan 13, 20225 min read


GST Input Tax Credit (ITC) available when goods received :Drill Down Analysis
Input Tax Credit (ITC) is the base of GST Law and its success or failure depends entirely on the manner ITC provisions are implemented in...
THE LORD'S CONSULTANCY .
Jan 1, 202212 min read


New GST rule to be implemented from Jan 1, 2022: An Exhaustive Analysis
An Important amendments related to GST have been made vide the Finance Act, 2021 but the same were not notified at the time of receiving...
THE LORD'S CONSULTANCY .
Dec 25, 20217 min read
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