S Ramanujam Mergers et al, 3/e

The book contains detailed discussions on instances 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. This new edition covers a wide spectrum of recent changes that have occurred within the Reliance Group, Bajaj Group, the takeover of Corus by the Tatas, the demerger of Tea Estates by Hindustan Lever and the spin off of Hotels by East India Hotels, the creation of new entities by Telecom Companies.

Contains detailed analysis of the different methods of corporate restructuring including Mergers & Amalgamations
Covers the latest case law and developments pertaining to provisions in the Companies Act with a particular focus on the judicial approach to issues relating to mergers
Includes a comparative analysis of the provisions of the Indian Companies Act with those of the English Companies Act
Contains 10 self explanatory parts covering the entire spectrum of Mergers and Acquisitions
Includes an introduction to the Competition Act and analysis of its various provisions specifically dealing with Mergers and Acquisitions
Presents detailed analyses of various schemes of arrangement such as:
o The break-up of Reliance
o Merger of Government Companies
o Merger of a Partnership Firm into a Company
o Demerger of Passive Infrastructure
o Financial Restructuring
o Treasury Stocks
o The Takeover of Satyam
Contains recent Case Law, Ministry of Corporate Affairs
Circulars, Notifications, Guidelines and other related matters under appropriate topics

The present edition covers related topics viz Analysis of Companies Act Provisions, Mergers of Infinite Variety, Demerger and Schemes of Arrangement, Takeover of Companies, Reduction of Share Capital and Buy-back of Shares, Hiving off Business, Tax Aspects of Amalgamation, Demerger, Buy-back & Reduction of Capital, Valuation of Business and Accounting for Amalgamation, Human Dimensions and Secretarial Aspects

Ramanujam is a Chartered Accountant having more than 36 years of corporate experience with big companies like Oil India Ltd. –Assam, the Sarabhai Group at Baroda, the Kothari Group at Chennai. He is presently holding the position of ‘Executive Vice President- Group Taxation’ of the UB Group at Bangalore that is well known in the areas of aviation, engineering, sports, and alcoholic beverages. He was a Fellow Member of Accounting Standard Board Institute of Chartered Accountants of India during the year 2006 and at present part of the Advisory Board of IBS, Bangalore.