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 how transaction value, related-party scrutiny, and special valuation rules affect duty calculation and compliance for imports.
Review the historical gold (per 10 gms, 995 standard) and silver (per 1 kg, 999 touch) rates from April 1, 1981, through the current assessment year (2025-26). Data provides valuation dates and rates for capital gains tax purposes, showing the progression of prices across decades. Gold rates have moved from Rs. 1,670 in 1981 to Rs. 88,807 by 2025, and silver from Rs. 2,715 to Rs. 1,00,892.
A comprehensive guide to business valuation, covering the Income, Market, and Asset approaches. Learn why valuation is essential for M&A, funding, and regulatory compliance.
Freight and insurance charges are includable in Central Excise assessable value for FOR destination sales where the buyer’s premises is the place of removal.
CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty
Explore how perpetuity underpins stock valuation and enterprise value through cash flow models and discounting techniques.
Explore the valuation requirements across different laws in India, including the Companies Act, IBC, SEBI, RBI, and Income Tax Act, and best practices for valuers.
Delve into the intricacies of valuation in corporate decisions, exploring regulatory demands, multiple valuation reports, and forthcoming legislation.
Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before the finalization deadline on 18th March 2024.
Explore intricate relationship between income tax and customs valuation. Learn how these realms intersect, challenges they pose, and strategies for harmonization.
