Corporate Law : Explains why many insolvency resolutions fail due to lack of execution capital and how a Revival Fund can prevent value-destructiv...
Corporate Law : Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance anal...
Corporate Law : The analysis highlights that valuation is the foundation of restructuring, shaping fairness, regulatory approval, and long-term va...
Corporate Law : Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing issues....
Corporate Law : The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable liqui...
CA, CS, CMA : Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before t...
Corporate Law : Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several e...
CA, CS, CMA : Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought ...
CA, CS, CMA : Advisory to follow the ICAI Valuation Standards 2018 while conducting any type of Valuation Engagement to ensure uniformity and tr...
CA, CS, CMA : Financial reporting in India has undergone a significant transformation owing to the adoption of Indian Accounting Standards (Ind ...
Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...
Excise Duty : CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty al...
Income Tax : Intelligrape Software Pvt. Ltd. Vs ITO (ITAT Delhi) When the assessee Company had opted for valuation of unquoted equity shares in...
Income Tax : Flutura Business Solutions Pvt. Ltd. Vs ITO (ITAT Bangalore) We are of the view that, the Assessing Officer has erred in consideri...
Custom Duty : Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs ...
Corporate Law : RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Val...
Corporate Law : The Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) envisage Registered Valuer Organisations (RVOs) to act as fro...
Income Tax : Amendment in Rule 11U and 11UA omitting reference to the term accountant, thereby permitting only merchant bankers to determine th...
Income Tax : Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution ceases to ex...
Income Tax : Notification No. 2/2010-Income Tax at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amoun...
Explains why many insolvency resolutions fail due to lack of execution capital and how a Revival Fund can prevent value-destructive liquidations by supporting viable businesses.
Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance analysis but cannot replace professional judgement.
The analysis highlights that valuation is the foundation of restructuring, shaping fairness, regulatory approval, and long-term value rather than merely supporting a swap ratio.
Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing issues.
The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable liquidations.
Explore how precise valuations influence CIRP outcomes, attract serious bidders, and prevent litigation in insolvency proceedings.
In the last two years, dozens of Indian startups—across SaaS, D2C, fintech, and tech sectors—have faced down-rounds, flat rounds, or even investor exits at lower valuations. Despite strong user growth, many founders discovered the hard way that overvaluation is not a badge of honour—it’s a trap. In 2025, with new RBI, CBDT, and Companies Act […]
Explains how regulatory changes have made professional valuation mandatory and the risks of ignoring compliance.
This guide highlights the biggest valuation errors, from outdated financials to ignoring qualitative factors, and shows how to avoid costly mistakes that affect investors, regulators, and growth opportunities.
Explains how multiple regulators now require valuation for corporate, tax, and investment transactions. Key takeaway: valuation has become a legal and strategic necessity.
