In merger the acquiring company takes over the assets and liabilities of a merged company. All the combining companies dissolves and only one large company is set for operations. Acquisition is a more general term, enveloping in itself in a range of acquisition transactions. It could be acquisition of control, leading to takeover of a company. It could be acquisition of tangible assets, intangible assets, rights and other kinds of obligations. This article gives a brief introduction about the mergers and acquisitions in India.
Authored by Anuj Goel, MAIMS, Delhi.