Articles

Master Directions on reporting of Credit Information

Simplifying the Master Directions on reporting of …

I. INTRODUCTION The availability of quality credit information has been a longstanding concern in…

ESOP Valuation

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…

ESOP Valuation

The Impact of Vesting Schedules on ESOP Valuation: …

Employee Stock Option Plans (ESOPs) are a powerful tool for attracting and retaining talent, but…

Valuation Report

How to read a Valuation Report

A valuation report is an essential document that provides an estimate of a company’s or an asset…

ESOPs Be Less Than the Face Value of a Share

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…

ESOP Tax Implications

Understanding ESOP Tax Implications for Companies …

Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies a…

RBI'S REGULATORY

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…

INSIDER TRADING

UNDERSTANDING THE EXPANDED DEFINITION OF CONNECTED …

SEBI has recently, by way of notification dated 4th December 2024, amended the SEBI (Prohibition…

IPO Readiness

IPO Readiness: Due Diligence for Secretarial Compl …

With IPO bandwagon running in full stream, many companies are planning to board the same. Planni…

409a valuations

A Comprehensive Guide to 409A Valuations: Ensuring …

Introduction A 409A valuation determines the fair market value (FMV) of a private company's stock…

Stamp Duty on Mergers and Amalgamation

Landmark Judgment of Delhi High Court on Applicabi …

BRIEF BACKGROUND & FACTS A Writ Petition was filed by Ambuja Cements Limited, the Petitioner, cha…

Foreign Portfolio Investors

Reclassification of Foreign Portfolio Investors (F …

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

Goodwill Valuation

Goodwill Valuation: Understanding the Intangible P …

What is Goodwill? Goodwill is an accounting term that arises when one company acquires another fo…

REITs and InvITs

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…

Software Valuation

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

Startup Valuations: Unlocking the Value in the Sta …

In the fast-paced world of entrepreneurship, understanding startup valuation is crucial for foun…

MSME

The Curious Case of New MSME Form I

The MSME sector plays a crucial role in the Indian economy, contributing significantly to employ…

Sweat Equity

Ultimate Guide to Sweat Equity

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

BRSR

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…

Equity Funding

Top 10 Strategies for Securing Equity Funding

Equity funding is a pivotal opportunity for businesses aiming to scale and expand. Whether you'r…

Buyer for Your Business

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…

Acquisitions

Mastering the Buy-Side: Essential Insights for Suc …

Navigating the buy-side of business transactions requires a strategic and informed approach to a…

Business Transactions

The Essential Role of Investment Bankers in Busine …

Investment bankers play a crucial role in facilitating business transactions, offering a range o…

Equity Funding

Equity Funding vs. Debt Financing: Choosing the Be …

When financing your business, you typically have two main options: equity funding and debt finan…

NAVIGATING THE COMPLEXITIES OF SBO IDENTIFICATION: …

INTRODUCTION As SEBI and MCA continue to sharpen corporate governance standards, companies are …

Business Valuation

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…

The Supreme Court addressed two critical issues, clarifying the legal framework and procedural aspects related to Special Courts under Insolvency & Bankruptcy

Incorporation or Reference: SC’s Definitive …

Date: 19 April 2024 Case Name: Insolvency and Bankruptcy Board of India v. Satyanarayan Ban…

Arbitration Territoriality

Clearing the Arbitration Territoriality: Delhi Hig …

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

Financial Precision

Impairment Testing 101: Mastering the Art of Finan …

Abstract: In the realm of financial reporting, Ind AS 36 stands tall as a cornerstone standard …

ESOP Expense

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

Tapping into the potential of Carbon Markets

“No nation was ever ruined by trade, even seemingly the most disadvantageous”. When Benjamin …

Small and Medium REITs

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 Compliance in a Company

Mandatory Valuations for Financial Statement Compl …

Introduction IND AS 36 "Impairment of Assets": These standard mandates the regular assessme…

Greenwashing

Decoding Greenwashing to foster Corporate Sustaina …

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

FAQs: Supreme Court's Ruling on India Inc.'s Political Contributions

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…

Ultimate Guide to ESOP

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 for Listed Entities: An Overview

SEBI’s Investor Grievance Redressal Regime f …

The advent of the SEBI (Listing Obligations and Disclosure Requirements), 2015 (“LODR Regulations”),…

Waste Management Rules

CPCB directs enforcement of Plastic Waste Manageme …

Central Pollution Control Board (“CPCB”) has issued directions to State Pollution Control Boards…

EBITDA

ULTIMATE GUIDE TO EBITDA AND EBITDA MULTIPLE

What is EBITDA? EBITDA stands for "Earnings Before Interest, Taxes, Depreciation, and Amortization.…

Expanding the Role of Senior Management and Beyond

Expanding the Role of Senior Management and Beyond

Introduction Employees who are at the highest level of authority in an organization and are resp…

Valuations under Foreign Exchange Law

Under the RBI Law, FDI and ODI valuations are required to be submitted along with relevant forms f…

Plastic Waste Management

Plastic Waste Management (Amendment) Rules 2023: K …

Recently, the Ministry of Environment, Forest, and Climate Change, Government of India has amend…

Demystifying Purchase Price Allocation

Demystifying Purchase Price Allocation Under India …

What is Purchase Price Allocation? [caption id="" align="alignnone" width="800"] Demystifying…

Foreign Exchange Management Act

Regularization of contravention under Foreign Exch …

India has laid down a comprehensive foreign control regulatory framework aimed at overseeing the m…

ECO MARK

ECO MARK- A Green and progressive Labelling Standa …

The Ecomark scheme was first launched in 1991 to encourage consumers to buy products having less h…

Evolving Framework for REITs

Evolving Framework for REITs: SEBI’s Regulat …

Securities and Exchange Board of India (“SEBI”), in the year 2014 notified the regulations gover…

Streamlining Sustainable Finance

Streamlining Sustainable Finance

We have seen a long time with ‘Social Enterprise’ not gaining the rightful attention it deserved…

Concept of Freezing of Pan of Designated Person Under SEBI (Prohibition of Insider Trading) Regulations, 2015

Concept of Freezing of Pan of Designated Person Un …

The Securities and Exchange Board of India (“SEBI”) vide circular dated August 05, 2022, has pro…

SHAREHOLDERS’ AGREEMENT

SHAREHOLDERS’ AGREEMENT

What is Shareholders’ Agreement (SHA)? A legally binding document that outlines the rights…

Penalty imposed on Credit Bureaus – Reason and I …

Recently, penalty of Rs. 24-26 lakhs each have been imposed by RBI on all 4 Credit Information Com…

KEY CHALLENGES IN IMPLEMENTING THE SEBI MSM REITs …

The last month saw the Securities and Exchanges Board of India (“SEBI”) releasing a Consultation P…

RBI guidelines on Default Loss Guarantee (DLG) for …

Guidelines on Default Loss Guarantee (DLG) issued on June 8, 2023 comes after much deliberation …

Building Wealth on Autopilot: How to Engineer Your …

In the digital age, the concept of passive income and automated wealth accumulation isn't just a…

What is Important to Know about Online Casinos wit …

  With the simplicity of playing their favorite casino games from the comfort of their homes, gam…

Based on RBI’s latest Annual Report: Round-up of …

Round up of 2022-23 Non-banking financial companies (NBFCs) maintained robust credit gro…

Decoding- SEBI Consultation Paper for Introduction …

Real-Estate has always been an attractive asset class for investment but was always marred wi…

Implication of Stamp Duty on Scheme of Arrangement

Implication of Stamp Duty on Scheme of Arrangement

One of the major issues in M&A transactions is related to the implication of stamp duty, which w…

Insider Law Regulations

Comparative Analysis of recent FAQs on Insider Law …

With the objective to provide greater clarity on several concepts related to the SEBI (PIT) …

Willing to Set Up a Company in Singapore

Willing to Set Up a Company in Singapore

By offering a business-friendly regulatory environment, strategic location, and excellent infrastr…

Moving Abroad- How To Manage The Existing Bank Acc …

A number of resident individuals move abroad due to various life events such as education, busines…

Set Up Company in The World’s Largest Free Zone

Want to Set Up Company in The World’s Largest Fr …

Jebel Ali Free Zone Authority (JAFZA) being the world’s largest Free Zone and one of the largest…

Looking To Do Business In Dubai Freezone?

Dubai is one of the most lucrative and investor-friendly business destinations in the middle…

SETTING UP BUSINESS IN DUBAI MAINLAND

Dubai being a vibrant city offers excellent facilities and infrastructure along with a welco…

Borrowing funds from outside India

Borrowing funds from outside India

An Indian entrepreneur similar to local banks, can also borrow funds from banks based out of Ind…

Sale of shares’ vis-a-vis‘sale of an Undertaki …

Sale of an undertaking Section 180(1)(a) of the Companies Act 2013 (‘the Act’) makes it a…

Outsourcing Norms for NBFCs

Outsourcing Norms for NBFCs

NFBCs which work under asset light model or with limited bandwidth often tend to outsource both …

NBFC for change in management

FAQs on requirement of prior approval by NBFC for …

The Reserve Bank of India (“RBI”) in its Master Directions (“Direction”) for NBFCs, has outlined…

Being A Resident Individual, CAN I INVEST OUTSIDE …

Updated as on 04.11.2022 Yes, a Resident Individual is eligible to make investment in the equi…

Want to expand business, CAN SETUP IN OVERSEAS MAR …

An Indian entity is eligible to set-up business via investment in the equity capital of for…

ESOPS – Rewarding performance with Employee Owne …

“Should my Company introduce Employee Stock Option Plan (“ESOP”) or not, is a common question we oft…

Amendments in Preferential Issue Norms

SEBI’s MIXED BAG OF GOODIES! The Capital Market Regulator, SEBI, vide its Circular dated January …

Valuation of Intangible Assets

Intangible assets are those assets in a company’s balance sheet that have monetary or business val…

Brand Valuation

Brand Valuation

Executive Summary<   "If this business were split up, I would give you the land and bricks…

DENOMINATOR (UP Start for Start-Ups)

DENOMINATOR (UP Start for Start-Ups)

START-UP IN INDIA Year StartUps Recognized 2020 14740 2019 11701 2018 …

CSR Obligation Still Not Clear in It’s New Avata …

Since inception, the provisions related to Corporate Social Responsibility (CSR) are ambig…

Analysis of Newly Promulgated SEBI (Share Based Em …

SEBI (Issue of Sweat Equity) Regulations, 2002 ("Sweat Equity Regulations") and SEBI (Share B…

Employees Stock Options and its Valuations

Employees Stock Options and its Valuations

Employee Stock Option Plan (ESOP) is a scheme through which a company awards its Stock Options t…

Valuation of Early Stage Companies

With total of 16 unicorns (start-up with a valuation of over $1 billion) and more than $11 billion…

Impact of Covid on Business Valuation and Financia …

The coronavirus pandemic has impacted everything and everyone including Businesses and Economy. Bu…

Zomato – Should You Invest or Not

The Food delivery giant, Zomato, has its IPO opening for subscription on 14th July, whic…

Significant Beneficial Ownership

Significant Beneficial Ownership

INTRODUCTION After the recommendation of  Financial Action Task Force (FATF, an inter-governmenta…

SEBI

Disclosure Under Insider Trading Regulations: Obli …

Sub-regulation (2) of Regulation 7 of SEBI (Prohibition of Insider Trading )Regulations 2015, ca…

Administrative Overheads in CSR:

Administrative Overheads in CSR: What’s In & …

Rule 7 of CSR Rules provides that the administrative overheads shall not exceed five percent. of t…

Revised Master Directions on Core Investment Compa …

The Reserve Bank of India (RBI) had constituted a Working Group Committee vide notification date…

A Compendium on Rights Issues by Listed Companies

In continuation to our 1st set of FAQs released in the month of May 2020 on “Rights Issues: A Re…

FAQs on Dematerialization of Securities and Form P …

Dematerialization of Securities 1. What is the Governing Law? Sectio…

FAQs on “IBC Ordinance 2020, The Alternate Remed …

Introduction Since the inception of The Insolvency and Bankruptcy Code, 2016 (“Code”), Corporate…

FAQs on Amendments in Indian Stamp Act, 1899 (w. …

1. From which date will the amended provisions of the Stamp Act and Rules made thereunder com…

FAQs on Alternative Investment Funds

1. In which legal forms can an AIF be set up? An AIF under the SEBI (Alternative Investment Fun…

Portending the Future of Legal Ecosystem

If it had not been for the Technology, we would have been gawking at the unprecedented crisi…

Demystifying Compounding Under The Companies Act

INTRODUCTION Compounding of an offence is a settlement mechanism, by which, the offender is g…

SEBI (Prohibition of Insider Trading) Regulations, …

Introduction Since its inception in 2003, Corporate Professionals has been providing unique int…

Employee Stock Option Plans (ESOP) – Frequently …

Corporate Professionals has been in ESOP advisory for over 15 years and we have witnessed the popu…

Share Based Compensation in times of Economic Upheaval

ESOPs – Share Based Compensation in times of …

In a significant move, the Government of India implemented a nationwide lockdown in a bid to con…

Are You Planning to Register an NBFC

In India, the business of lending or financing is a regulated business and can be carried o…

DENOMINATOR (UP Start for Start-Ups)

Ways to do lending business in India

In India the business of lending or financing cannot be done like any other business. Means …

Performance of Contracts in Covid Era – Pred …

One may argue that Pandemic has not affected businesses alike, and there can be reasonable …

Impact of Covid on Business Valuation and Financia …

This is the time of the year when Fair Value of Assets is determined as on 31st March for …

FAQs on Holding AGM Through Video Conferencing or …

In view of the continuing restrictions on the movement of persons at several places in the country…

Rights Issue: A Recuperative remedy amid Covid-19 …

All the things you should know before raising capital through Rights Issue …

Listed Entities-Buyback amid Covid-19

Amid COVID-19 crisis impact, many cash-rich companies are coming out for shopping with buy…

FAQs on Force Majeure & Frustration of Contra …

 1. What do you mean by the term “Force Majeure”? The term “Force Majeure” is der…

Legal View on labour issues during Covid Pandemic

I. Present situation As we are all aware of the situation arising out of th…

Ring Fencing India’s Foreign Direct Investment F …

Introduction: COVID-19 which has been declared as a pandemic by W.H.O, while c…

Is your Board Structure in line with Listing Regul …

Amid the COVID pandemic, in the past few days, we have seen the regulators pro-actively taking …

A New Ray of Hope for The Warrant Holders Amid Cov …

The Covid 19 pandemic has shook the capital markets with stock prices being at their all-time low …

No Force Majeure Clause? Other Remedies Available

Since the onset of COVID-19 outbreak in India and the entire nation going under lockdown, the…

Intricacies in Issue of Preference Shares: A Persp …

INTRODUCTION Preference share is a hybrid security which carries the features…

Share Based Compensation in times of Economic Upheaval

ESOPs to protect your Employees’ interest in the …

The world today has been hit by the largest pandemic of the modern times, creating havoc in …

Some cautious advice to implement relaxations prov …

Due to outbreak of COVID-19 across the Nation causing hindrance for the employees to trav…

Core Investment Companies: A Potential Threat to F …

The Reserve Bank of India (RBI) in its Annual Policy 2010-2011 had announced that companie…

NCLAT Rejected Appeal by Income Tax Department in …

INTRODUCTION In a recent judgement, the Hon’ble National Company Law Appellate Tribun…

CSR in Normal Course of Business : An Analysis

Corporate Social Responsibility (‘CSR’) activities are undertaken by entities towards the …

A Legal Conundrum on Outbound Scheme of Demerger

A Scheme of Arrangement under Section 230 - 234 of the Companies Act, 2013 in the nat…

Investment by non-residents in Indian Company

Investment by non-residents in Indian Company

The Foreign Exchange Management (Non Debt Instruments) Rules, 2019 governs the manner in which a…

Recent Changes in Indian Stamp Act: Levy & Co …

The Finance Act came into effect on 1st day of April, 2019 but the amendments to India…

Director Disqualification – An insight into Delh …

The disqualification in case of the directors of private companies under the Companies Act, 20…

VALUATION REQUIREMENTS IN INDIA

Business valuation is critical for transactions including fund raising, mergers & acquisitions …

FAQ ON KYC OF DIRECTORS – FORM DIR-3 KYC AND …

MCA vide its notification dated July 05, 2018 has amended the Companies (Appointment and Quali…

CORPORATE SOCIAL RESPONSIBILITY

-Change in Narrative Corporate Social Responsibility (‘CSR’) concept recognizes that an entity …

BCCI ON THE RADAR OF ENFORCEMENT DIRECTORATE

BCCI’s recent remittance of INR 1600 crore to Cricket of Australia (CA) and Cricket of South…

SIGNIFICANT BENEFICIAL OWNERSHIP

Concept of beneficial ownership The legal concept of beneficial ownership is where specifi…

ADDITIONAL FEES- TIGHTENING OF SCREWS BY COMPANIES …

S ection 403 of the Companies Act, 2013 provides that any document required to be submitted, file…

TRANSFER OF WINDING UP PROCEEDINGS TO ADJUDICATING …

Enforcement of the Insolvency and Bankruptcy Code, 2016 (the ‘Code’)amended many other statutes i…

ESOP COST – DECODING THE MACHINERY

Share Based Employee Compensation Plans have become increasingly common and form an important featu…

INSIDER TRADING NIRVANA – A COLD WAR

INTRODUCTION: With uncountable litigations, news coverings, front page articles, documentaries,…

UNPUBLISHED PRICE SENSITIVE INFORMATION – DI …

Any information relating to a listed entity which if comes in the market can have a significant effe…

AN ANALYSIS OF INSIDER LAWS

AN ANALYSIS OF INSIDER LAWS

  ‘INSIDER’ & ‘CONNECTED PERSONS’ "Don't try to buy at the bottom and sell at the top. It…

IMPACT OF NEW ANTI-ABUSE PROVISIONS OF INCOME TAX …

The Finance Act 2017 has now modified and also expanded the Valuation norms for Shares of Unlisted C…

SCHEMES TRANSFERRED FROM HIGH COURT TO TRIBUNAL IN …

These day’s schemes of arrangements are designed like a swiss knife by the companies which fulfill t…

FIXED PAY STRUCTURE WILL NO LONGER HELP PSBS RETAI …

The idea of considering Employee Stock Options (ESOPs) in Public Sector Banks have been in talks for…

POWERS OF NCLT TO DISPENSE MEETINGS OF SHAREHOLDER …

Principal Bench of National Company Law Tribunal (NCLT) decided its first mat…

WILL BUDGET 2017-18 RENDER ESOPS UNATTRACTIVE?

The Finance Minister, Mr. Arun Jaitley, announced the Budget for 2017-18 on 1st of February, 2017. U…

DEMONETISATION… NOT DEMOTIVATION!

Motivating the Employees inspite of Demonetisation blues The preceding year 2016 has given few gi…

NOT ALL INVESTORS ARE SAME – INSTRUMENTS AND …

Not all investors are same - the stronger the preferences assigned to any investor, the lower would …

SWEAT EQUITY SHARES A WAY TO REWARD YOUR EMPLOYEES

T he new age companies are keen to keep the best employees who bring in their know-how, and techn…

SWEAT EQUITY VALUATION – OPPORTUNITIES AND CHALL …

T he new age companies are keen to keep the best employees who bring in their know-how, and techn…

ESOP SCENARIO IN SINGAPORE

The term ESOP i.e. Employee Stock Option Plans is prevalent worldwide. The concept is no more restri…

KEY MANAGERIAL PERSONNEL UNDER THE COMPANIES ACT, …

T he Companies Act, 2013 (Act) has brought with it many new concepts; one amongst them is key man…

FAQS ON INVESTOR EDUCATION PROTECTION FUND AUTHOR …

T he long awaited provisions relating to Investor Education and Protection Fund under Companies Act…

COMPANY LAW COMMITTEE RECOMMENDATIONS PROPOSED IN …

T he Companies Law Committee constituted by the Ministry of Corporate Affairs with the mandate of (…

ESOP COST- AN ALLOWABLE EXPENSE

Employee Stock Option Plans, as a tool to reward & retain key human talent has gained enormous accep…

SEBI ENLIGHTED THE GREY AREAS UNDER SEBI (SBEB) RE …

The Capital Market Regulator, SEBI, has cleared the air around certain grey areas that persisted und…

ESOPS OUT OF THE GREY AREA

The promulgation of new Insider Trading norms, which came into effect from May this year, created …

LOAN TO DIRECTORS: GUARANTEE AGAINST LOAN FROM BAN …

R ecently, India saw the enactment of the Companies Act, 2013(“Act”), replacing the Companies Act, …

Companies Act 2013- A set-back toward easing the p …

I ndia currently ranks 179 in the World Bank’s Doing Business 2014 repor…

Deposits Under Companies Act, 2013: New Rules Chan …

The Companies Act, 2013(“Act of 2013”), which had been in the offing for quite some time, and has se…

Impact of the Companies Act, 2013 on the Foreign C …

The much awaited Companies Act, 2013 (“New Act”) has finally been notified to replace most of the pr…

Section 185 – An indepth analysis

The provisions of section 185 of the Companies Act, 2013 which particularly prohibits grant of any…

Class Action Suits: Finally an effective weapon in …

A Class Action or a Class Suit means a lawsuit that allows a large number of people w…

Associate-adding objectivity in relationship of co …

The 2G scam has created the substance for a proper definition of term ?associate?…

Corporate Governance – Meeting Global Standards

Corporate Governance, a concept the existence of which can be deciphered even from bo…

Companies Act – A Boon or A Bane

Will the new Companies Law be a boon or a bane for the stakeholders ? the bu…

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