Section 1: CONCEPTS, STRATEGIES AND TACTICS 1. Corporate Restructuring 2. Forms of Corporate Restructuring 3. Mergers and Acquisitions as a Growth Strategy 4. Mergers and Acquisitions Motives and Synergies 5. Takeover and Defence Tactics 6. Intents of Target Companies Section 2: LEGAL ASPECTS 7. Companies Act, 1956 8. Securities and Exchange Board of India (Buy-back of Securities) Regulations, 1998 100–111 9. Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 10. Clauses 40A and 40B of the Listing Agreements of the BSE and the NSE 11. Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009 Section 3: ACCOUNTING AND TAXATION ASPECTS 12. Accounting for Amalgamations and Demergers 13. Tax Aspects of Amalgamations and Demergers Section 4: FUNDING AND VALUATION 14. Funding of Acquisitions 15. Leveraged Buyout and Going Private 16. Valuation of Target Companies Section 5: COMPETITION LAW AND M&A 17. Competition Law and M&A Section 6: CASES 1. Acquisition of Corus by Tata Steel 2. Demerger of UltraTech Cement by L&T and its Acquisition by Grasim 3. Merger of ICICI with ICICI Bank 4. Demerger of Tower business of RCOM

In the fast changing economic environment of today, companies seek corporate restructuring not just to stay afloat amidst cut-throat competition, but also to increase their competitive edge over others. Thus, the significance of mergers and acquisitions can never be overemphasized in the corporate world. Mergers, Acquisitions and Corporate Restructuring aims to give its readers a concise yet comprehensive coverage of the subject from all the angles - strategic, legal, accounting, taxation, fund raising and valuation—a treatment which no other Indian book in the market has accomplished so far. The book not only caters to the syllabi of MBA students of most universities, but also meets the needs of CA, CS and ICWA students. Given its holistic approach in the discussion of various issues, both students and practitioners would find this book of immense practical utility.

Analyses all relevant Indian laws, regulations and accounting standards
Includes multiple interpretations of many provisions
Comprises over 60 numerical or situational illustrations to explain difficult concepts and legal provisions
Interprets and explains 4 comprehensive cases and 9 mini cases from the Indian corporate history and current affairs to enhance understanding
Contains latest amendments in regulations, laws, rules and guidelines as on 15 November 2012