Explore how companies integrate ESG into strategy, risk management, and reporting. Learn the board’s accountability for sustainable development and compliance.
Learn about deemed dividends under Section 2(22) of the Income-tax Act, 1961, its implications, and key judicial precedents related to loans and advances.
Explore the process and motives behind share buybacks in corporate finance. Learn the tax implications effective from October 2024 and legal requirements under the Companies Act.
Discover key GST Council updates on tax rate changes, clarifications on services, and recommendations for new rules from the meeting on 9 September 2024.
Stock markets face volatility as global growth concerns rise. Fed actions, China’s slowdown, and Europe’s challenges impact economic and market outlooks.
Explore whether a company can issue preference shares as bonus shares, with legal insights and recent precedents from TVS Motor and Sun Pharmaceuticals.
Starting October 1, 2024, the GST Portal introduces IMS, allowing recipients to manage invoice acceptance, rejection, or pending status for ITC claims.
Compare Private Placement and Preferential Allotment under the Companies Act, 2013. Understand key distinctions in securities issuance and regulatory requirements.
Learn about the treatment of unpaid and unclaimed dividends, their transfer to the Investor Education and Protection Fund (IEPF), and how shareholders can reclaim them.
Share forfeiture can be defined as the process of a cancelling the shares allotted to the defaulting investors by the company. The shares thus cancelled, which were earlier allotted, are termed as forfeited shares. This means the company cancels or takes away the shares that the person owns.
