M/S. Huntsman Investment ... vs Adit, New Delhi on 25 March, 2026
includes such corporate actions as
mergers, acquisitions/ amalgamations/ absorption, divestitures,
demergers (spin-offs and debt-equity changes.
The different methods of restructuring and their implications ... settling the difference in
valuation, if any in cash.
iii) Demergers or Spin-offs
Demerger involves spinning off (profitable or robust) parts of a
diversified