Thursday, February 12, 2015

Merger and Acquisition in the Information Technology Industry

Merger and Acquisition in the Information Technology Industry

The term „merger‟ is not defined under the Companies Act, 1956 (the “Companies Act”), the Income Tax Act, 1961 (the “ITA”) or any other Indian law. Simply put a merger is a combination of two or more businesses into one business. Laws in India use the term „amalgamation‟ for merger.
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