Separate legal entity Lifting of corporate veil

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This document discusses key concepts in company law including separate legal entity, lifting of the corporate veil, and highlights of the Companies Act 2013 in India. It begins with explaining separate legal entity/corporate veil which separates a company's legal personality from its shareholders and protects them from liability. It discusses landmark cases like Salomon vs Salomon which established this principle. It then explains circumstances where courts may lift the corporate veil and ignore separate personality. Finally, it provides an overview of major changes and provisions introduced in the Companies Act 2013, such as the introduction of one person companies, small companies definition, director eligibility, and increased accountability of companies.

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