By Malvika Saraf and Parthajit Kayal
Many a time a company creates a new independent business through sale or distribution of new shares of an existing business. This is known as spin-off or de-merger. The independent business gets assets, employees, technology, intellectual property, or existing products from the parent company. The spun-off businesses are expected to be worth more as separate independent entities than as parts of a conglomerate or larger business. After the spin-off,
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