Mergers et al–Issues, Implications and Case Law in Corporate Restructuring
Author : S Ramanujam
ISBN : 9789388548533
EDITION : 4th
NO. OF VOLUMES : 1
COPYRIGHT YEAR : 2019
MONTH OF PUBLICATION : Aug 19
- Unique and noteworthy aspects from the earlier editions such schemes and examples, that have stood the test of time, have been retained.
- The addition of rules, practices and precedents relevant to secretarial practices has been brought in to address the need of practitioners, as a ready reference.
- The new accounting standards have made far-reaching changes to corporate reporting and sufficient material has been provided to help the reader contextualise the same in restructuring exercises.
- Another new phenomenon has been the merger of offshore entities into Indian companies. Topical case studies on this will help a reader looking for solutions in this space.
- Recently initiated steps by the government to strengthen weaker banks through consolidation have been explained in detail through analyzing the cases of Dena Bank and Bank of Baroda.
- Major changes under Income Tax law and the implications of Anti-Avoidance Rules have been extensively dealt with.
New to this edition:
- Up to date with latest case law from varied sources
- Discussion supplemented with novel case studies such as Horlicks brand acquisition by HUL, Diageo’ s acquisition of USL, Mindtree Chairman’s letters to employees et al
- Discusses key topics including provisions of the Companies Act, tax issues, accounting issues, secretarial issues, along with novel case studies
- Also includes comment on reduction of capital and buy back of shares
- Highlights all relevant provisions that need to be looked into while embarking on the task of restructuring companies
- While analyzing cases, new arguments raised by advocates and the corresponding decision by judges is discussed in tabular form