Sponsored
    Follow Us:

valuation rules

Latest Articles


Valuation and the Role of Perpetuity

Finance : Explore how perpetuity underpins stock valuation and enterprise value through cash flow models and discounting techniques....

October 3, 2024 612 Views 0 comment Print

Gold & Silver rates as on 01.04.1981 & From 31.03.2009 to 31.03.2023

Income Tax : Review gold and silver rates for the current year, the past 10 years, and historical rates from 1981 and 2001, important for finan...

September 5, 2024 506617 Views 9 comments Print

Comprehensive Guide to Valuation requirement under various forums

Finance : Explore the valuation requirements across different laws in India, including the Companies Act, IBC, SEBI, RBI, and Income Tax Act...

August 13, 2024 492 Views 0 comment Print

Understanding Valuation: Regulatory Requirements & Challenges

Corporate Law : Delve into the intricacies of valuation in corporate decisions, exploring regulatory demands, multiple valuation reports, and fort...

May 12, 2024 5871 Views 0 comment Print

Harmonizing Income Tax and Customs Valuation: Key Insights

Income Tax : Explore intricate relationship between income tax and customs valuation. Learn how these realms intersect, challenges they pose, a...

October 22, 2023 1452 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ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act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 669 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 939 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 2547 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 627 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 792 Views 0 comment Print


Latest Judiciary


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 564 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 2811 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 1587 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 8346 Views 0 comment Print

Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons

Custom Duty : CESTAT are of the clear view that merely based on DGOV circular also, value cannot be enhanced which is without authority of law. ...

May 29, 2020 4524 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 1953 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 1395 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 94974 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 2791 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 800 Views 0 comment Print


Valuation of Companies

November 21, 2022 3282 Views 0 comment Print

A valuation is an estimate of how much a business, property, antique, or asset is worth. If you have a business and seek funding from investors, they will need to know how much your enterprise is worth.

Purpose of Valuation and Premises of Valuation

November 3, 2022 3360 Views 0 comment Print

A valuation is undertaken for one or more of several reasons/objective i.e. for valuation of any business, for acquiring any business, merger and acquisition, for liquidation, start-up valuation, distress firm valuation, intangible valuation etc and many more.

Customs Valuation: Additional Obligations in respect of Identified Goods

October 12, 2022 4848 Views 2 comments Print

Explore the intricacies of customs valuation and the proposed Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022. Understand the additional obligations for importers, procedures for identified goods, and the implications for import value declarations. Stay informed in the evolving landscape of customs regulations.

Valuations for Startups

October 6, 2022 639 Views 0 comment Print

What is Valuation? In finance, valuation is the process of determining the present value of an asset. Valuations can be done on assets or on liabilities. In a business context, it is the price that a third party would pay for a given asset. Valuation is a very subjective thing. Value of same product can […]

Different Concepts Used in Valuation of Securities

September 25, 2022 24627 Views 0 comment Print

Discover the different concepts used in the valuation of securities. Learn about book value, earnings prospects, and market value in asset valuation.

Common mistakes related to Business valuations

August 29, 2022 1551 Views 0 comment Print

Avoid these common mistakes related to business valuations and ensure the accuracy and reliability of your valuation process.

Determination of Discount rates for Actuarial Valuation of Employee Benefits

June 13, 2022 7926 Views 2 comments Print

This article describes in detail the methodology for determination of discount rates used in actuarial valuation of Employee Benefits.

Valuation Profession in India

May 28, 2022 4206 Views 1 comment Print

Explore the growing valuation profession in India and its significance in determining the economic worth of assets and liabilities.

Concept of ‘Actuary’ & ‘Actuarial Risk’

February 26, 2022 2868 Views 0 comment Print

As you are aware that an “Actuary “plays an important part in the insurance sector and he/she is well decorated and trusted professional. Actuaries analyse the financial costs of risk and uncertainty. They use mathematics, statistics, and financial theory to assess the risk of potential events, and they help businesses and clients develop policies that minimize […]

Valuation – As A Profession

September 14, 2021 4053 Views 4 comments Print

Valuation is based on the relation between demand and supply as a basic principle. It had been explained in simpler terms by the great Indian Guru and thinker, CHANAKYA long ago, that Value is a measure of yield.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728