case study of indian companies pdf

• +91- 9640901313 [email protected]
• Search for a Case
• Publications

4 th International Case Study Conference (December 14-15, 2023)

Theme: the future of case method.

⇨Deliberations on The Future of Case Method ⇨Cash prizes for Top 3 case studies ⇨Editorial and mentoring support to selected case authors ⇨Opportunity to publish case studies in reputed indexed journals and case repositories ⇨Networking opportunity with experts in case teaching and case writing Contact Us Email: [email protected] Register here: https://www.ifheindia.org/conference/ICSC2023/ Tel: +91 96409 01313

ICMR (IBS Center for Management Research)

Asia Pacific's largest case study repository for management students, faculties, trainers and corporate executives

ICMR is Asia's most popular repository of management case studies. ICMR Case Collection provides Teachers, Corporate Trainers, and Management Professionals with a variety of teaching and reference material. The collection consists of case studies on a wide range of companies and industries - both Indian and international. ICMR is involved in business research, management consulting, and the development of case studies and courseware in management. ICMR also provides knowledge process outsourcing services to international clients. Over 10 million copies of ICMR case studies have been printed in international and Indian textbooks, workbooks and case study volumes. More than 200,000 individual copies of our case studies have been purchased by many of the leading business schools and universities around the world. Our case studies have won prizes in several global case writing competitions, and also appear in many international management textbooks. More than 5500 case studies, short case studies, and business reports are available for immediate download from this site. The material is available for download as pdf files, with a 'Do Not Copy' watermark.

Case Study Categories

Varieties and numbers of case studies are available in our repository in different management subject categories. Below are the most popular categories in management areas:

Business Strategy

Human resource management, it and systems, leadership and entrepreneurship, business ethics, awards and achievements.

ICMR cases have won awards in some of the most prestigious global case writing competitions such as EFMD, oikos, John Molson, CEIBS, The Case Centre, E-PARCC and many more...

New Arrivals

Please check our recent case studies

Corporate Governance Crisis at Startups: The Zilingo Story

The case discusses how Zilingo Pte Ltd (Zilingo), a Singapore-based B2B fashion tech platform, ended up in liquidation after a protracted crisis due to issues that led to corporate governance failure. Founded in 2016 by Ankiti Bose (Bose) and Dhruv Kapoor, Zilingo was an online fashion and beauty startup company that empowered apparel supply chain players to produce, source, and trade efficiently through its technology platform. It was one of Southeast Asia’s vaunted startups...

Amazon's Private Label Brands: An Ethical Perspective

The case “Amazon’s Private Label Brands: An Ethical Perspective” discusses the ethical implications surrounding the promotion of US-based multinational technology company Amazon.com, Inc. (Amazon) of Amazon Private Label (APL) products on its online marketplace. The case starts out with a brief look at– the world's largest e-commerce platform's launch of various APL products from the late 2000s. It then delves into the various controversies surrounding APL products through the years...

Twitter under Elon Musk: Present Tense, Future Perfect?

The case discusses the problems faced by social media platform Twitter and its future under the ownership of Elon Musk. After he acquired Twitter for US$44 billion in October 2022, Musk primarily known for his innovative efforts, introduced a list of controversial policy and feature changes to the platform. These included rebranding Twitter to ‘X’, making policy changes and sweeping layoffs, resorting to cost cutting, reinstating accounts, and introducing paid verification...

Google's Post-Pandemic Multi-Purpose Workplace Design

The case touches upon the early office design initiatives at Google including at its headquarters Googolplex. Next, it describes in detail how Google’s Real Estate and Workplace Services team (REWS) focused on redesigning the existing office spaces in 2022 and creating and testing new multi-purpose offices and private workspaces to enable employees to collaborate effectively across work environments. Google designed Team Pods with chairs, desks, white boards, and storage units on casters that could be shifted based...

Reliance's Foreign Currency Bond

The case study is about Reliance Industries Ltd (RIL)'s foreign currency bond issuance and listing on international stock exchanges. The case starts with a brief history of the company, from the founding of RIL by Dhirubhai Ambani in 1966 to being led by Mukesh Ambani in 2022.The case then moves on to the details of RIL's financials, showcasing how the company has grown over the years, and how efficiently it has raised funds from the global capital market and utilized these funds for expansion. Finally, it delves into the details of foreign currency bonds issued by RIL...

Enbridge: A Diversity, Equity & Inclusion (DEI) Leader in the Energy Industry

The case describes the various initiatives taken by Enbridge, a Canadian energy company, to create a diverse and inclusive culture where employees would feel good coming to work, collaborate across teams, and be successful and grow their careers. The case first touches upon the main goals of the D&I strategy put in place at Enbridge. It then describes how Enbridge decided to encourage its employee community through various initiatives that included activities, education, and networking...

ICMR Books Collections

ICMR books are ideal resources designed to help deepen knowledge on the management theories and concepts helping to enhance decision-making skills

Strategic management consists of a set of decisions and actions resulting in the formulation and implementation of strategies designed to achieve the objectives of an organization. It involves taking decisions about the products, location, and the organization's structure-decisions that determine the survival of the organization in the short and long term.....

Business Communication

Communication is an essential aspect of business life. Everyday, business persons have to communicate with people at different levels of the organization or with people external to the organization. And in this globalized environment they also have to communicate with people from different countries, with different cultural backgrounds....

Economics For Managers

Economics is the study of how economic agents or societies choose to use scarce resources to satisfy unlimited wants. It examines how resources can be optimally distributed to satisfy the needs of individuals and society as a whole. Knowledge of economics helps businesses become more profitable through proper allocation of resources....

Testimonials

Case studies are an important tool to highlight managerial dilemmas. The ICMR case studies are of highest quality and tackle important managerial issues, including social and environmental sustainability. The case studies have repeatedly won international case study contests and have been tested around the globe with much success.

-Dr. Michael Pirson, Assistant Professor of Management, Fordham University; Research Fellow in Psychology; Harvard University; Co-founder and Academic Director, Humanet

I am impressed about the quality of ICMR cases, combining relevant issues, innovative organizationa and excellent case writing handcraft. In recent years, ICMR cases have performed extraordinarily well within the double-blind reviewed annual oikos Global Case Writing Competition.

-Dr. Jost Hamschmidt, Managing Director, oikos Foundation, St. Gallen, Switzerland; Head, oikos Global Case Writing Competition Program

Our Premium Services

ICMR provides knowledge partnership services as well as training services

• February 07, 2020

IBS Center for Management Research (ICMR) offers a subscription model for the purchase of case studies. At present, we are offering two subscription options…

Read More »

While ICMR regularly comes out with casebooks, case packs, and e-books comprising our cases, we have witnessed a high demand for our cases for…

ICMR India conducts workshops to train all the interested individuals in case research and writing. For more details, please write a mail to…

Copyright © 2020 - All Rights Reserved - ICMR India

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Corporate Restructuring: A Case Study of Adani Enterprises, India

Corporate Restructuring has become a major component in the financial and economic environment all over the world. It is the process of redesigning one or more aspects of a company. The process of reorganizing a company may be implemented due to a number of different factors, like positioning the company to be more competitive, survive a currently adverse economic climate, or poise the corporation to move in an entirely new direction and many more. Corporate restructuring is needed to counter challenges in competitive business environment. Most of the organizations carry out corporate restructuring as per the needs of the business. Some do it through mergers, acquisitions, and some by demergers as well; while some others make structural changes and carry out resource optimization in the organization. During the past decade, corporate restructuring has increasingly become a staple of business and a common phenomenon around the world. Unprecedented number of companies across the world have reorganized their divisions, restructured their assets and streamlined their operations in a bid to spur the company performance. Corporate Restructuring generally includes a diverse array of company actions, from selling business lines to acquiring new business lines, from downsizing workforces to the addition of new business units and from stock repurchase to debt elimination. It has enabled numerous organizations to respond quickly and more effectively to new opportunities and unexpected pressures so as to re-establish their competitive advantage. This paper analyzes the corporate restructuring of Adani Enterprise’s, announced at the start of 2015 and approved by the board and shareholders in April 2015.

Related Papers

International Research Journal Commerce arts science

By keeping in view the role of FDI in success story of China this paper is an attempt to find out the reasons why China is attracting a huge volume of inward FDI and on the other hand India, the second most attractive location for FDI, is attracting far less FDI than china although India has adopted one of the most transparent and investor's friendly policy for FDI. The paper has three parts. The first part of paper is an effort to present the comprehensive concept of FDI and foreign direct investment relationship (FDIR) defined by OECD Benchmark 4 th Edition. Second part of paper is a brief analysis of region-wise inward Global FDI and in the third part of paper, an attempt is made to analyse the reason of China's success in term of FDI and to offer some suggestions, which India can learn from China's success story. To achieve the above objectives information and data has been collected from the secondary sources such as books, journals, research papers, websites, periodicals and reports of many government and non-government publications.

International Res Jour Managt Socio Human

On 25 September 2014, Make in India campaign was launched by Govt. of India with a hope to increase India’s GDP and tax revenue.This national program is designed to facilitate investment, foster innovation, enhance skill development and build best-in-class manufacturing infrastructure. This research paper highlights the initiatives launched by govt. to support Make in India campaign and responses received from various global investors in last one year.

All the medicinal companies have adopted their marketing strategies according to the need of market because 100% positive response has been given by the respondents. 54% Allopathic companies prepared their marketing strategies in accordance to the needs of the patient. 90% of Ayurvedic medicinal companies have adopted their marketing strategies in accordance with the needs of the patients. Homeopathic medicinal companies has given 100 % acceptance that whatever marketing strategy has adopted by their medicinal company is all for the needs of the patients.

Most of the business globally is carried these days by corporations and corporations as the medium of business are most influential in shaping the growth of economics of the world. They dominate investment both in developed and developing countries. In terms of revenues, fifty one of the largest hundred economies in the world are corporations not countries.

Corporate social responsibility (CSR)defined as the commitment by organizations to balance financial performance with contributions to the quality of life of their employees, the local community and society at largeis gaining worldwide value as a business tool and social effort. Organizations are increasingly called upon to evolve beyond focusing on the financial bottom line and consider the social and environmental impact of their business decisions, particularly as globalization continues. Retailing is an important contributor to economic the prevailing economic scenario and is also one of the fastest growing industries in India. Indian retail sector exists in both organized and unorganized formats. More than 90% of retailing in India falls into the unorganized sector. On the other hand, organized sector is growing by leaps and bounds especially in big cities where spending capacities are also on a upward spiral. Due to global competition, declining brand differentiation, and increasing media space, companies are going beyond the conventional marketing mix to increase the value of intangible assets. In an attempt toattract and build brand loyalty in customers, Retail companies today are putting forth a variety of activities on the socially responsible front. The idea is that, by striking a chord in customer conscience, that particular brand name will enjoy greater ‗top of the mind' recall. Brands of today are racing towards greater recall mileage and the ‗social responsibility' way is a win-win practice for all stakeholders. CSR is rapidly becoming a common business practices and is continuing to make its impact as a relevant strategic Marketing tool. Many companies are using CSR as a means of increasing their image, generate brand equity, and increase employee loyalty. The purpose of the paper is to understand the various CSR activities carried out by select Retail companies in India and how are they integrating Corporate Social Responsibility into their marketing strategy to build and sustain a competitive advantage.

Civil Procedure Review

Fredie Didier Jr. , Civil Procedure Review , ProcNet - Rede Internacional de Pesquisa - Justiça Civil e Processo Contemporâneo

Physical Review B

Sudhindra Rayaprol

CHEST Journal

Björn Jonson

BMC Medical Research Methodology

Genia Babykina

Background In many clinical applications, evolution of a longitudinal marker is censored by an event occurrence, and, symmetrically, event occurrence can be influenced by the longitudinal marker evolution. In such frameworks joint modeling is of high interest. The Joint Latent Class Model (JLCM) allows to stratify the population into groups (classes) of patients that are homogeneous both with respect to the evolution of a longitudinal marker and to the occurrence of an event; this model is widely employed in real-life applications. However, the finite sample-size properties of this model remain poorly explored. Methods In the present paper, a simulation study is carried out to assess the impact of the number of individuals, of the censoring rate and of the degree of class separation on the finite sample size properties of the JLCM. A real-life application from the neurology domain is also presented. This study assesses the precision of class membership prediction and the impact of c...

RELATED PAPERS

Industry and Higher Education

Andre Luiz Sica de Campos

Ratna Ghosh

WA/TELP : 0822-3006-6162, Pusat Tas Kurir Anti Air, Pusat Tas Bag Kurir, Pusat Tas Kurir Di Surabaya

Kieran O'Loughlin

Cancer research

Arthur Levine

dialnet.unirioja.es

Henry Izquierdo

MRS Proceedings

Christos Argirusis

Heinz Rothgang

Synthetic Metals

Werner Blau

Zeynep Mutlu

DOAJ (DOAJ: Directory of Open Access Journals)

KAZEEM AJAPE

Roland Dyck

Energy engineering and control systems

Fedir Matiko

Leonardo Ledesma

Laprak Kultur Jaringan

Muflih Nurhakim

Social Science Research Network

Noushi Rahman

RELATED TOPICS

•   We're Hiring!
•   Help Center
• Find new research papers in:
• Health Sciences
• Earth Sciences
• Cognitive Science
• Mathematics
• Computer Science
• Academia ©2024

•   DSpace Home
• ELECTRONICS BOOKS (E-BOOKS)
• SCHOOL OF BUSINESS

Indian Business Case Studies - Vol.I

Collections.

• SCHOOL OF BUSINESS [93]

Corporate Income Tax—India Case Study

• First Online: 10 April 2021

Cite this chapter

• Parthasarathi Shome 3 , 4  

Part of the book series: Springer Texts in Business and Economics ((STBE))

953 Accesses

A corporation is a separate and independent legal person from its shareholders. Corporate tax is paid on the net profit made from business by corporations. Corporate income is taxed at a specific rate prescribed under the Indian Income-tax Act (the law). Indian and foreign companies are both liable to pay corporate tax. An Indian company is registered under the Indian Companies Act and includes corporations established under central or provincial acts. A domestic company includes private and public companies. A foreign company is one which is incorporated in any foreign country. Companies are taxed based on their residential status. A company is resident for tax purposes if it is incorporated in India or if its place of effective management (POEM) is in India during the relevant fiscal year. POEM is a place where key management and commercial decisions for the conduct of business are made in substance. A resident company is taxed on its global income. A non-resident company is taxed on Indian income accrued or received in India. The scope of Indian income is defined under the law. These matters are addressed in this chapter. Deductions, amortisation, maintenance of accounts and audits, and presumptive taxation are also examined.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

• Available as EPUB and PDF
• Read on any device
• Instant download
• Own it forever
• Compact, lightweight edition
• Dispatched in 3 to 5 business days
• Free shipping worldwide - see info
• Durable hardcover edition

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Non-compete payments refer to ‘any sum received or receivable under an agreement for not sharing any know how, patent, copyright, trade mark, licence, franchise or any other business or commercial right of similar nature or information or technique likely to assist in the manufacture or processing of goods or provision for services and is chargeable to tax as business income’ (Taxmann 2016–17 ).

In the case of Kedarnath Jute Mfg. Co. Ltd. vs. CIT. 83 ITR 363 (1971).

The expenditure under this section, although allowed on payment basis, should be otherwise allowable under the provisions of the law. For example, expenditure such as interest payment or PF payment should not be allowed only because it is covered under this section. It should be first allowable under the head of business income based on it being an expenditure incurred for earning the income. The condition of actual payment being made is above the basic condition of allowability of expenditure.

Note that debts are primarily receivables and on accrual basis included in the income. This implies that only those debts, if declared bad, can be allowed as a deduction if earlier they were included in the income on accrual basis. Thus, the deduction for bad debts written off can be allowed only if it had been included in the business income.

For descriptions of STT and CTT, see Chap. 17 , Sect. 17.5 .

Rs. 10 million equals approximately UK £ 0.1 million. With effect from Assessment Year 2020–2021 (Financial Year 2019–2020), the threshold limit for tax audit under Section 44AB(a) for a person carrying on business has been increased from Rs. 10 million to Rs. 50 million in cases where the aggregate cash receipts and aggregate cash payments made during the year does not exceed 5 per cent of total receipt and total payment, respectively. In other words, more than 95 per cent of the business transactions should be carried out through banking channels in order to avoid tax audit.

To promote digital transactions and to encourage small unorganized business accept digital payments, Section 44AD has been amended with effect from the assessment year 2017–2018 to provide that income shall be computed at the rate of 6% instead of 8% if the turnover/gross receipt is received by account payee cheque or account payee bank draft or by use of electronic clearing system through a bank account or through prescribed electronic modes.

Taxmann. 2016–17. Taxation of Non-compete Fees and Exclusivity Rights in Case of Profession . https://www.taxmann.com/budget-2016-17/budget/samd313/memorandum.aspx . Accessed 23 Sep 2020.

Download references

Author information

Authors and affiliations.

London School of Economics, London, UK

Parthasarathi Shome

International Tax Research and Analysis Foundation, Bengaluru, India

You can also search for this author in PubMed   Google Scholar

Rights and permissions

Reprints and permissions

Copyright information

© 2021 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this chapter

Shome, P. (2021). Corporate Income Tax—India Case Study. In: Taxation History, Theory, Law and Administration. Springer Texts in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-68214-9_19

Download citation

DOI : https://doi.org/10.1007/978-3-030-68214-9_19

Published : 10 April 2021

Publisher Name : Springer, Cham

Print ISBN : 978-3-030-68213-2

Online ISBN : 978-3-030-68214-9

eBook Packages : Business and Management Business and Management (R0)

Share this chapter

Anyone you share the following link with will be able to read this content:

Sorry, a shareable link is not currently available for this article.

Provided by the Springer Nature SharedIt content-sharing initiative

• Publish with us

Policies and ethics

• Find a journal
• Track your research