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Itisha Sahu

Latest Posts by Itisha Sahu

RPT Overhaul Graded Materiality, Tiered Disclosures & Practical Implications for Listed Entities

January 6, 2026 1968 Views 0 comment Print

The regulator upheld a turnover-linked materiality framework for related party transactions, replacing the flat 10% test to align approvals with entity size while retaining shareholder scrutiny for high-impact deals.

Related Party Transactions: Legal Framework in India

August 25, 2025 6795 Views 0 comment Print

Explore India’s legal framework for Related Party Transactions (RPTs). Learn about the definition, types of transactions, approval matrices, and exemptions under the Companies Act and SEBI regulations.

Silent Period and Trading Window Closure

September 26, 2022 21075 Views 0 comment Print

Understand the concept of Silent Period and Trading Window Closure in the corporate world and the regulatory framework surrounding them.

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