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Gold & Silver rates as on 01.04.1981 & From 31.03.2008 to 31.03.2026

Income Tax : Explore the latest gold and silver rates together with prescribed reductions for valuing gold ornaments. The document also provide...

July 4, 2026 522052 Views 9 comments Print

Revival Fund under IBC: A Practitioner’s Roadmap from Proposal to Execution

Corporate Law : Explains why many insolvency resolutions fail due to lack of execution capital and how a Revival Fund can prevent value-destructiv...

January 13, 2026 468 Views 0 comment Print

AI in Business Valuation in India: Risks, Opportunities & Regulation

Corporate Law : Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance anal...

December 31, 2025 642 Views 0 comment Print

What Promoters Don’t Realize About Valuation in Mergers & Demergers

Corporate Law : The analysis highlights that valuation is the foundation of restructuring, shaping fairness, regulatory approval, and long-term va...

December 23, 2025 711 Views 0 comment Print

Valuation of Corporate Guarantee: Why Ignoring It Can Trigger Tax, FEMA & Transfer Pricing Issues

Corporate Law : Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing issues....

December 18, 2025 819 Views 0 comment Print


Latest News


ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act

CA, CS, CMA : Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before t...

March 5, 2024 1176 Views 0 comment Print

Valuation : Professional Insight

Corporate Law : Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several e...

February 12, 2021 1167 Views 0 comment Print

Educational Material on ICAI Valuation Standard 103 – Valuation Approaches & Methods

CA, CS, CMA : Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought ...

February 12, 2021 3171 Views 0 comment Print

Advisory to follow the ICAI Valuation Standards 2018

CA, CS, CMA : Advisory to follow the ICAI Valuation Standards 2018 while conducting any type of Valuation Engagement to ensure uniformity and tr...

December 21, 2020 804 Views 0 comment Print

ICAI & ICAI RVO issues Concept Paper on All About Fair Value

CA, CS, CMA : Financial reporting in India has undergone a significant transformation owing to the adoption of Indian Accounting Standards (Ind ...

May 2, 2020 1029 Views 0 comment Print


Latest Judiciary


Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 633 Views 0 comment Print

Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid

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...

May 19, 2023 849 Views 0 comment Print

In absence of any defect DCF valuation method of Assessee cannot be rejected

Income Tax : Intelligrape Software Pvt. Ltd. Vs ITO (ITAT Delhi) When the assessee Company had opted for valuation of unquoted equity shares in...

October 15, 2020 3162 Views 0 comment Print

Actual results of later years cannot be used for Valuation of shares: ITAT

Income Tax : Flutura Business Solutions Pvt. Ltd. Vs ITO (ITAT Bangalore) We are of the view that, the Assessing Officer has erred in consideri...

August 5, 2020 1776 Views 0 comment Print

DGOV guidelines not overrules Customs Valuation Rules

Custom Duty : Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs ...

June 1, 2020 9066 Views 0 comment Print


Latest Notifications


Registered Valuer must mention in his valuation report basis of his estimation

Corporate Law : RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Val...

April 26, 2023 2643 Views 0 comment Print

Governance Structure of Registered Valuers Organisation 

Corporate Law : The Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) envisage Registered Valuer Organisations (RVOs) to act as fro...

April 23, 2020 1704 Views 0 comment Print

CAs cannot do Valuation of unquoted equity shares under DCF method

Income Tax : Amendment in Rule 11U and 11UA omitting reference to the term accountant, thereby permitting only merchant bankers to determine th...

May 24, 2018 97152 Views 0 comment Print

Draft rules of valuation of FMV in respect of Trust or institution

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...

October 25, 2016 3238 Views 0 comment Print

Corrigendum to the new perquisite valuation rules for A.Y. 2010-11

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...

January 12, 2010 1085 Views 0 comment Print


Latest Posts in valuation rules

Gold & Silver rates as on 01.04.1981 & From 31.03.2008 to 31.03.2026

July 4, 2026 522052 Views 9 comments Print

Explore the latest gold and silver rates together with prescribed reductions for valuing gold ornaments. The document also provides silver valuation notes, conversion tables and an official disclaimer.

Revival Fund under IBC: A Practitioner’s Roadmap from Proposal to Execution

January 13, 2026 468 Views 0 comment Print

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.

AI in Business Valuation in India: Risks, Opportunities & Regulation

December 31, 2025 642 Views 0 comment Print

Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance analysis but cannot replace professional judgement.

What Promoters Don’t Realize About Valuation in Mergers & Demergers

December 23, 2025 711 Views 0 comment Print

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.

Valuation of Corporate Guarantee: Why Ignoring It Can Trigger Tax, FEMA & Transfer Pricing Issues

December 18, 2025 819 Views 0 comment Print

Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing issues.

The CoC Paradox: Why Creditors Want Resolution But Act Like Recovery Agents

December 15, 2025 489 Views 0 comment Print

The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable liquidations.

Valuation in Insolvency: How Accurate Valuation Determines Success of CIRP & Liquidation Sales

December 15, 2025 531 Views 0 comment Print

Explore how precise valuations influence CIRP outcomes, attract serious bidders, and prevent litigation in insolvency proceedings.

Valuation for Fundraising: How to Avoid Overvaluation & Down-rounds

December 13, 2025 1236 Views 0 comment Print

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 […]

How to Value a Startup in India: New Rules, New Risks, New Methods

December 13, 2025 849 Views 0 comment Print

Explains how regulatory changes have made professional valuation mandatory and the risks of ignoring compliance.

10 Biggest Valuation Mistakes Companies Make & How to Avoid Them?

December 12, 2025 957 Views 0 comment Print

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.

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