Prasad G. Godbole, PGDM (IIMA), AICWA (ICWA, India), LLB (Gen) (Mumbai University), B.Com (Mumbai University)
Nilesh R. Chitre, MBA (ESMT, Berlin), FCA(ICAI), ACS (ICSI), B.Com (Mumbai University)
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, 2013
8. Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018
9. Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
10. Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021
11. Insolvency and Bankruptcy Code, 2016
SECTION 3: ACCOUNTING AND TAXATION ASPECTS
12. Accounting Aspects of Business Combinations
13. Taxation Aspects of Corporate Restructuring
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
18. Acquisition of Corus by Tata Steel
19. Demerger of UltraTech Cement by L&T and Its Acquisition by Grasim
20. Merger of ICICI with ICICI Bank
21. Demerger of Tower Business of RCOM and RTL into RITL
22. Aditya Birla Nuvo Restructuring - Unlocking Value through Demerger and the Peril of Challenge to Tax Neutrality
23. Acquisition of Mindtree by L&T
- New chapter on Restructuring under Insolvency and Bankruptcy Code, 2016 has been added.
- Provisions of the Companies Act, 2013 have been covered in place of the 1956 Act.
- Accounting of Business Combinations under IndAS 103 has been comprehensively covered.
- Provisions of latest regulations relating to the SEBI (Buy-back of Securities) Regulations, 2018 and SEBI (Delisting of Equity Shares) Regulations, 2021 have been discussed in place of earlier regulations.
- Major changes made in the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 over last 15 years have been incorporated and explained.
- Stamp Duty and GST implications of corporate restricting have been discussed in addition to tax implications under the Income Tax Act, 2025.
- Two new cases have been added in addition to the earlier four cases in the second edition.
- New chapter on Restructuring under Insolvency and Bankruptcy Code, 2016 has been added.
- Provisions of the Companies Act, 2013 have been covered in place of the 1956 Act.
- Accounting of Business Combinations under IndAS 103 has been comprehensively covered.
- Provisions of latest regulations relating to the SEBI (Buy-back of Securities) Regulations, 2018 and SEBI (Delisting of Equity Shares) Regulations, 2021 have been discussed in place of earlier regulations.
- Major changes made in the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 over last 15 years have been incorporated and explained.
- Stamp Duty and GST implications of corporate restricting have been discussed in addition to tax implications under the Income Tax Act, 2025.
- Two new cases have been added in addition to the earlier four cases in the second edition.