Dr. Amar Mehta

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Dr. Amar Mehta

M&A

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Reckitt Benckiser Case (ITAT): Was the ‘demerger’ characterization correctly denied?

Undertaking: An intricate concept in the context of slump sale

Slump sale: the ‘going concern’ controversy

M&A Tax: Could Sec. 72A negate applicability of Sec. 41(1)?

Slump sale controversy: Could exclusion of some assets negate the characteristics of an ‘undertaking’?