TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Corporate Restructuring: Mergers, Amalgamations, and Key Legal Provisions Under Companies Act, 1956</h1> Corporate restructuring through mergers and amalgamations involves the fusion or absorption of companies to enhance competitiveness, reduce costs, and improve efficiency. Mergers can be horizontal, vertical, or conglomerate, each with distinct characteristics. Legal provisions under the Companies Act, 1956, guide these processes, requiring approvals from various entities and adherence to specific accounting methods like pooling of interest or purchase method. The restructuring aims to optimize resources, reduce competition, and achieve tax advantages. Disclosure requirements and the treatment of goodwill are essential considerations in the financial statements post-amalgamation.
TaxTMI 
TaxTMI 
