Mergers et al–Issues, – Implications and Case Law in Corporate Restructuring -PB, 2012 by S Ramanujam

Mergers et al contains detailed analysis of the provisions of the English Companies Act which form the backdrop of the provisions of the Indian Companies Act. Also contains detailed discussions on certain instances of mergers, demergers, sale of an undertaking and their respective tax implications, valuation methodologies, instances of mergers derailed, secretarial aspects on pre and post merger situations, a brief introduction to income-tax provisions with regard to mergers, demergers and slump sale, live examples and analysis of schemes of demergers and reconstruction, merger of Banking Companies, Government Companies and Limited Liability Partnerships, merger of foreign companies with Indian companies, reduction of share capital with a detailed chapter on Corporate Debt Restructuring, Family arrangements, a detailed chapter on Competition Act, etc.