Course Contents/Syllabus:

Module I: Basic Concepts

Weghtage (%)
25

Corporate restructuring and its forms, Mergers and Acquisitions and

their kinds , Merger Jurisprudence including Process thereto ,
Negotiating the deal and Due Diligence, Reverse Mergers , DeMergers, Hiving of Business , Successor ship issues especially
assignment of contractual rights and successors liability .
25
Module II: Mergers and Acquisitions under Company Law
Types of Companies, Compromise, Arrangement and Amalgamation
of Companies under Companies Act, 2013 and its comparison with
Act of 1956, Reduction of Share Capital & Buy Back of Shares, Inter
Corporate Loans & Investments, Winding up, Merger of Foreign
Companies with Indian Companies
Module III: Revival and Rehabilitation of Sick Companies

25

Procedure for Revival and Rehabilitation, Scheme of Revival &

Rehabilitation, sanction of Scheme and its binding nature , Company
Administrator ,Tribunal and its Powers, Rehabilitation and
Insolvency fund . Computation and Exclusion of time for filing
Suits/Proceedings, BIFR & AAIFR and cursory understanding of
SICA, 1985.
Module IV: Mergers/Acquisitions and Compliance to various
25
Laws
Testing System / Compliances under SEBI, Competition Laws,
FEMA, and treatment to IPR with reference to mergers and
Acquisitions. Valuation of Business and Accounting for
Amalgamations. Tax Aspects of Amalgamation, Mergers & Human
Resource dimensions

Pedagogy for Course Delivery:

The course will be conducted using lectures, assignments. The students will be
acquainted with important case laws on the subject to understand the intricacies
involved in Mergers and Acquisitions .
Lab/ Practical details, if applicable: NA
List of Experiments: NA
Assessment/ Examination Scheme:

Assessment/ Examination Scheme:

Theory L/T
(%)

Lab/Practical/Studio (%)

30%

End Term
Examination

NA

70%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment
Components
(Drop
down)

Weightage
(%)

End Term
Examination

Mid- Project Viva Attendance

Term
Exam

10%

10%

5%

5%

70%

Text and References:

Mergers et al - S. Ramanujam
Mergers and Acquisitions : A step by step Legal & Practical Guide - Edwin
L.Miller
Corporate Structuring in India - H.R. Machiraju

 Mergers , Amalgamations, Takeovers & Corporate Restructure-K.R. Sampath

Mergers and Acquisitions of Companies P. Mohana Rao
Company Law - Dr. Avtar Singh