
More Likely Than Not: Preponderance Of Probabiliti …
Imagine a trading floor “part war room, part theatre” where numbers flicker like sparks from a live…

Cyber Crisis or Compliance Opportunity? Learnings …
16 billion login credentials from top platforms like Apple, Google, Facebook, Telegram, Github a…

From profits or free reserves? Decoding the legal …
INTRODUCTION An investment in equity shares reflects not just capital contribution, but also …

Final RBI Guidelines on Gold Loans: Strategic Refo …
In continuation to our earlier commentary on the RBI’s draft gold loan guidelines (“Draft Gold Lo…

Private Trusts as Promoters in Listed Companies: R …
The increasing use of private trusts in succession planning and promoter structuring has prompt…

Ultimate Guide to Impairment Testing as per Ind AS …
Introduction Impairment is a state when the carrying value of an asset is higher than its reco…

Ultimate Guide on Transfer of Shares
Transfer of shares refers to the shifting of ownership rights in a company’s capital from one p…

Transfer of shares among Non-Resident and Resident …
What is Transfer of Shares? Transfer of shares means the voluntary handing over of the rights a…

Summary of Proposals Made Under – Consultati …
On May 02, 2025, Securities and Exchange Board of India (“SEBI”) issued a consultation paper pro…

Disclosures of Show Cause Notices (SCNs) Under Reg …
Disclosures of Show Cause Notices (SCNs) Under Regulation 30 of SEBI LODR Regulations: A Critic…

Draft Gold Loan Guidelines: Streamlining the Ecosy …
Growth story of the Gold Loan category India’s gold loan market is glittering brighter than ever.…

Insider Trading Safeguards Strengthened: SEBI adds …
The Securities and Exchange Board of India (SEBI) has issued Circular SEBI/HO/ISD/ISD-POD-2/P/…

SEBI’s DigiLocker move: Can this be a magic wand …
“Individual recovered 5,000 shares worth Rs. 1 crore held by his father in X Limited after a de…

DEI’s journey from Sanatan Sanskriti to Corporat …
The measurement of Social Impact of corporates has travelled beyond statute and attained a spe…

Bridging the Gaps: The Need for Standardized Discl …
Since their introduction in the Indian market, Real Estate Investment Trusts (REITs) and Infrast…

High-Value Debt Listed Entities: The New Governanc …
The Securities and Exchange Board of India (SEBI), in order to promote ease of doing business an…

The NOF Challenge for NBFCs: Regulatory Strategies …
Introduction The Non-Banking Financial Companies (NBFC) are facing increased regulatory and f…

New framework for NCDs issuance by Housing Finance …
The RBI’s recent notification dated January 29, 2025 on Private Placement of Non-Convertible Deb…

Simplifying the Master Directions on reporting of …
I. INTRODUCTION The availability of quality credit information has been a longstanding concern in…

Things to Keep in Mind While Doing ESOP Valuation …
Employee Stock Option Plans (ESOPs) are a popular way to reward and incentivize employees in Ind…

The Impact of Vesting Schedules on ESOP Valuation: …
Employee Stock Option Plans (ESOPs) are a powerful tool for attracting and retaining talent, but…

How to read a Valuation Report
A valuation report is an essential document that provides an estimate of a company’s or an asset…

Can the Exercise Price of ESOPs Be Less Than the F …
{Below Face Value: The Line ESOPs Cannot Cross} When it comes to Employee Stock Option Plans (ESO…

Understanding ESOP Tax Implications for Companies …
Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies a…