K.B Surya Anumanthprabu ABSTRACT The concept of merger and acquisition is very much popular in the current scenario, so it is significantly popular concept after 1990s where India entered in the liberalization, privatization and globalization (LPG) era. The winds of LPG are blowing over all the sectors of the Indian economy but it’s become hyper-competitive and to face international and multinational companies, India companies are going for merger and acquisition. Basically a merger involves...