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Indus Towers merging with Bharti Infratel: Creating a listed pan-India tower company which will be the largest tower company in the world outside China with over 163,000 towers.

Magma Fincorp acquired 26% joint venture partner in August, 2017 and immediately thereafter it announced the merger. Before merger, it seems MITL have cleaned its book by providing NPAs and even booking substantial loss in FY17. At present both the companies are having low margins and high NPA's.

SMIORE is consolidating its business by merging its subsidiary SMPPL which has provided its ferroalloy plant and power plant on lease to the company. Commercial reason to get benefits of consolidation and as a result able to execute projects relating to steel manufacturing is no doubt seems justifiable.

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There may not be limitations in selecting outsiders as employees, but there would not be a higher degree of accountability that co-ownership alone can provide. Thus a proprietor may be preferred to explore other opportunities to bring in fresh ideas, approaches, and capital by changing the type of business into a partnership.

In our previous article, we had covered the provisions in the Companies Act which provide mandatory and voluntary ways exit can be given to minority shareholders of unlisted and listed companies. In this, we revisit applicable sections that are updated recently.

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