CS Professional Corporate Restructuring, Insolvency, Liquidation & Winding-up PYQ June 2025: Question Paper and Available Answers
CS Professional
Corporate Restructuring, Insolvency, Liquidation & Winding-up
PYQS Series
June 2025
32 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Corporate Restructuring, Insolvency, Liquidation & Winding-up PYQS (June 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- The essence of amalgamation is to make an arrangement thereby uniting the undertakings of two or more companies so that they become vested in, or under the control of one company w
- According to Section 68(1) of the Companies Act, 2013, a company whether public or private, may purchase its own shares or other specified securities. Explain the following under t
- According to Section 68(1) of the Companies Act, 2013, a company whether public or private, may purchase its own shares or other specified securities. Explain the following under t
- Where a foreign company holds some shares in an Indian company and transfers the same, in case of a demerger, to another resulting foreign company, such transaction will be regarde
- What constitutes transactions defrauding creditors as per provision of section 49 of IBC 2016?
- Briefly explain the "Merger or Amalgamation of a Foreign Company with Company and vice versa".
- Discuss the tax aspects on: (i) Slump Sale
- Discuss the tax aspects on: (ii) Demerger.
- SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 have provided multiple ways of discharging the consideration. Comment.
- 'Slump sale is one of the methods that are widely used in India for corporate restructuring where the company sells its undertaking.' Explain the term 'Slump Sale' as per section 2
- 'Companies can also restructure their capital through derivatives and options as the means of raising funds'. Explain the term 'option'. What are the different types of options? De
- Enumerate the provisions of Buy-back of physical shares or other specified securities as per regulation 19 of the SEBI (Buy-Back of Securities) Regulations, 2018.
- 'In case of Demerger, the resulting company shall be eligible for tax concessions only if two conditions are satisfied'. What are the two conditions? What are provisions relating t
- Merger or Amalgamation is undertaken for acquiring cash resources, eliminating competition, saving on taxes or influencing the economies of large-scale operations. List out some of
- What is a 'Takeover bid' in term of The SEBI (Substantial Acquisition of Shares and Takeovers) Regulations 2011. When a takeover bid is required to be made by way of a public annou
- The Competition (Criteria of Combination) Rules, 2024 vide MCA Notification no. G.S.R. 548 (E) dated 9th September, 2024 provides criteria for entities involved in combinations (su
- From the following information, calculate the value of goodwill of a firm assuming that goodwill is to be taken at 5 years' purchase of super profit : (i) Average Capital Employed
- The following information is available of a concern. Calculate Economic Value Added (EVA). 10% Debt ₹ 2,000 crores Equity capital ₹ 500 crores Reserves and Surplus ₹ 7,500 crores R
- An order of a Court, sanctioning a scheme of amalgamation or demerger is a 'conveyance' and liable to be levied stamp duty. Give your opinion citing relevant case laws.
- A corporate debtor in respect of whom a liquidation order has been made is ineligible to initiate a corporate insolvency resolution process. Do you agree? List out the persons who
- Explain the provision relating to Directions for compliances of restrictions as per provisions of section 90 of the IBC. When a Resolution Professional may submit an application to
- Regulation 31A of the IBBI (Liquidation Process) Regulations, 2016 mandates constitution of Stakeholders' Consultation Committee by the Liquidator, comprising of all creditors of t
- 'Recovery Officer acts in an arbitrary manner. Analyze the statement in the light of the provisions of Recovery of Debts and Bankruptcy Act, 1993 citing judicial pronouncements, if
- Explain the provisions relating to Ex-parte Hearing and disposal under rule 49 of the National Company Law Tribunal Rules, 2016.
- Explain the right of borrower to receive compensation and costs as per provision of the section 19 of Securitisation and Reconstruction of Financial Assets and Reinforcement of Sec
- 'Section 38 of the IBC 2016 prescribes a time period for the collection of claims by the liquidator. It also specifies the methods by which different categories of creditors can su
- 'Any modification suggested by creditors need consent of the debtor in respect of Repayment plan in case of individual or firm solvency.' Comment briefly on the statement narrating
- 'The Ministry of Corporate Affairs has constituted the Insolvency Law Committee (ILC) to recommend amendments to the Insolvency and Bankruptcy Code of India, 2016.' Discuss the imp
- Explain the provision on actions to avoid acts detrimental to creditors as per provision of the Article 23 of the UNCITRAL Model Law.
- A resolution plan shall provide for the measures, as may be necessary, for insolvency resolution of the corporate debtor for maximization of value of its assets. Explain.
- Comment on Professional Assistance to Company Liquidator as per provision of section 291 of the Companies Act, 2013. A creditor wants to inspect books, through an agent. Advice as
- Mr. P is unable to pay his debt and wants to apply under the Insolvency and Bankruptcy Code 2016 for a fresh start process. Advise him about his eligibility to apply for the fresh
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