
UNDERSTANDING THE EXPANDED DEFINITION OF CONNECTED …
SEBI has recently, by way of notification dated 4th December 2024, amended the SEBI (Prohibition…

RBI’S REGULATORY ACTION ON NBFCS: ENSURING F …
Overview The Reserve Bank of India (RBI), exercising its authority under Section 45L(1)(b) of the…

IPO Readiness: Due Diligence for Secretarial Compl …
With IPO bandwagon running in full stream, many companies are planning to board the same. Planni…

A Comprehensive Guide to 409A Valuations: Ensuring …
Introduction A 409A valuation determines the fair market value (FMV) of a private company's stock…

Landmark Judgment of Delhi High Court on Applicabi …
BRIEF BACKGROUND & FACTS A Writ Petition was filed by Ambuja Cements Limited, the Petitioner, cha…

Goodwill Valuation: Understanding the Intangible P …
What is Goodwill? Goodwill is an accounting term that arises when one company acquires another fo…

Reclassification of Foreign Portfolio Investors (F …
The provisions of the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 ("NDI Rules")…

SEBI’s Consultation Paper on REITs and InvITs: P …
SEBI, on October 30, 2024, issued a Consultation Paper on proposals for Real Estate Investment Trust…

Comprehensive Guide to Understanding Software Valu …
Significance of Software Valuation in Modern Business In today's fast-paced business environment,…

Unlocking Share Valuation: Your Ultimate Guide
Overview of Share Valuation Share valuation plays a pivotal role in corporate finance by determin…

Startup Valuations: Unlocking the Value in the Sta …
In the fast-paced world of entrepreneurship, understanding startup valuation is crucial for foun…

The Curious Case of New MSME Form I
The MSME sector plays a crucial role in the Indian economy, contributing significantly to employ…

Ultimate Guide to Sweat Equity
Introduction Sweat equity refers to the non-monetary contributions made by individuals to a bus…

Window Dressing your BRSR? Time to Rethink
Many of us turn our homes into a flawless masterpiece when guests are expected and isn't it fasc…

How to Identify the Ideal Buyer for Your Business
Selling a business is a pivotal decision that requires finding the right buyer to ensure a smoot…

Equity Funding vs. Debt Financing: Choosing the Be …
When financing your business, you typically have two main options: equity funding and debt finan…

The Essential Role of Investment Bankers in Busine …
Investment bankers play a crucial role in facilitating business transactions, offering a range o…

Mastering the Buy-Side: Essential Insights for Suc …
Navigating the buy-side of business transactions requires a strategic and informed approach to a…

Top 10 Strategies for Securing Equity Funding
Equity funding is a pivotal opportunity for businesses aiming to scale and expand. Whether you'r…

NAVIGATING THE COMPLEXITIES OF SBO IDENTIFICATION: …
INTRODUCTION As SEBI and MCA continue to sharpen corporate governance standards, companies are …

Approaches for Business Valuation
"It's far better to buy a wonderful company at a fair price than a fair company at a wonderful p…

IS IT ‘SATYA’ THAT MR. NADELLA IS AN SBO OF LI …
The Registrar of Companies has been in the news these days for the slew of adjudication orders b…

Incorporation or Reference: SC’s Definitive …
Date: 19 April 2024 Case Name: Insolvency and Bankruptcy Board of India v. Satyanarayan Ban…

Clearing the Arbitration Territoriality: Delhi Hig …
Case: M/s KINGS CHARIOT v. Mr. TARUN WADHWA (ARB.P. 421/2024) Date: 21st May, 2024 Ta…

Impairment Testing 101: Mastering the Art of Finan …
Abstract: In the realm of financial reporting, Ind AS 36 stands tall as a cornerstone standard …

How do you account for the ESOP Expense?
1. What is an ESOP? ESOPs, or Employee Stock Option Plans, are like giving employees a piece of t…

Tapping into the potential of Carbon Markets
“No nation was ever ruined by trade, even seemingly the most disadvantageous”. When Benjamin …

Expanding Horizons: SEBI’s Integration of Sm …
On May 12, 2023, the Securities and Exchange Board of India (“SEBI”) issued a consultation paper…

Calcutta High Court upholds CSE’s Compulsory Der …
The Learned Division Bench of the Hon’ble Calcutta High Court finally delivered its verdict on 1…

The Crucial Role of the Compliance Officer of Inte …
Within the ecosystem of corporate operations, various external entities collaborate with the com…

Mandatory Valuations for Financial Statement Compl …
Introduction IND AS 36 "Impairment of Assets": These standard mandates the regular assessme…

FAQs: Supreme Court’s Ruling on India Inc. …
In light of the recent Hon'ble Supreme Court ruling dated February 15, 2024, striking down amend…

Decoding Greenwashing to foster Corporate Sustaina …
Introduction to Greenwashing Whether it is a reusable water bottle claiming to save the oceans or…

Ultimate Guide to ESOP
What is ESOP? An Employee Stock Option Plan (ESOP) or Employee Stock Option Scheme (ESOS) is a pr…

SEBI’s Investor Grievance Redressal Regime f …
The advent of the SEBI (Listing Obligations and Disclosure Requirements), 2015 (“LODR Regulations”),…