Contents,
Foreword by M Srinivasan
Foreword by N Rangachary
Preface Acknowledgement
Part I Analysis of Legal and lax Provisions.
CHAPTER 1 Provisions of Companies Act Dealing with Corporate Reorganisation;
CHAPTER 2 Chapter V-Compromise, Arrangements and Reconstructions Analysis of Section 390 CHAPTER 3 Analysis of Section 391
CHAPTER 4 Analysis of Section 392
CHAPTER 5 Analysis of Section 393
CHAPTER 6 Analysis of Section 394
CHAPTER 7 Analysis of Section 394A
CHAPTER 8 Analysis of Section 395
CHAPTER 9 Analysis of Section 396
CHAPTER 10 Analysis of Section 396A
CHAPTER 11 Analysis of Section 494-Another'Iype of Reconstruction.
CHAPTER 12 Amalgamation and the Sick Industrial Companies (Special Provisions) Act
CHAPTER 13 Amalgamation Under the Industrial Reconstruction Bank of India Act (IRBI Act). CHAPTER 14 Merger of Investment Companies.
CHAPTER 15 - Demerger of Companies through Courts.
CHAPTER 16 Mergers Derailed.
CHAPTER 1 7 'Takeover through Mergers.
CHAPTER 18 About Reverse Mergers
CHAPTER 19 Mega Mergers: Their Rationale and Features'
CHAPTER 20 Hiving off, the Business (Sale of Undertaking).
CHAPtER 21 Legal and 'lax Aspects of Hiving off Business
CHAPTER 22 Tax Aspects of Amalgamation.
CHAPTER 23 'tax Consequences of Demerger.
CHAPTER 24 Merger of Sick Companies Under Section 72A.
CHAPTER 25 Valuation of Business-An Accountant's Approach.
CHAPTER 26 Accounting for Amalgamations (AS 14): A Critique.
CHAPTER 27 Secretarial Practice in Relation to Amalgamation.
CHAPTER 28 Human Dimensions of Mergers and Acquisitions.
References.
Appendices.
Appendix-I Novel Schemes.
Appendix-II Accounting Standard on Amalgamation.
Appendix-III Valuation Guidelines.
Appendix-IV The Companies (Court) Rules, 1959.
Appendix-V Poll Voting Paper.
Part V Supplements.
Supplement A.
Supplement B.
Supplement C.
Case Index