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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 375 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 501 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 606 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 705 Views 0 comment Print

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

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

December 15, 2025 426 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ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act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 1053 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 1131 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 3114 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 762 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 966 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 495 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 795 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 3057 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 1731 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 8967 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 2514 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 1647 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 96822 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 3187 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 1055 Views 0 comment Print


Importance of Actuarial Valuations in Employee Benefits and Related Opportunities for Professionals

August 17, 2023 9132 Views 0 comment Print

Explore the significance of actuarial valuations in employee benefits, compliance issues, and opportunities for professionals. Learn about AS 15 and Ind AS 19 requirements.

Valuation Consultant: Unlock the True Worth

July 11, 2023 2475 Views 0 comment Print

Unlock the true worth with a Valuation Consultant. Explore future opportunities for valuation professionals, from technology and data analytics to sustainable and ESG valuations, intellectual property, FinTech, international valuation, and more. Stay informed, embrace technology, and continuously develop expertise to thrive in the dynamic landscape of valuation consulting. For insights and guidance, consult IGTM Tax Advisory.

Different methods of valuation for startups

July 11, 2023 3627 Views 0 comment Print

Dive into the complexities of startup valuation with insights on its importance, challenges, and 10 comprehensive methods like Berkus, Book Value, Comparable Transactions, and more. Learn to estimate intrinsic value, assess risk factors, and weigh potential returns for strategic investment decisions. For expert guidance.

An In-Depth Guide to Computing the Valuation of a Startup

May 23, 2023 855 Views 0 comment Print

This article provides a detailed guide on computing the valuation of a startup, outlining various methodologies and factors to consider during the valuation process.

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

May 19, 2023 795 Views 0 comment Print

CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty already paid in terms of rule 4 of the Valuation Rules.

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

April 26, 2023 2514 Views 0 comment Print

RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Valuation Standards. However, by not mentioning the details of the assets including present condition, which forms the basis of his estimation, the RV is in violation of sub rule 3(j) of Rule 8 of the Valuation Rules.

Commonly Used International Valuation Standards

April 20, 2023 2988 Views 0 comment Print

Understand commonly used International Valuation Standards (IVS) – IVS 101, IVS 102, IVS 103, and IVS 104. Explore their scopes, principles, investigation processes, reporting requirements, and bases of value.

Valuation of Start-ups

April 18, 2023 1680 Views 0 comment Print

Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique. Usually start up business need more and more finance at their initial stage for meeting the cost required for developing the product, cost to be incurred for marketing research, for building a technology, for conducting customer survey and many other factors which plays a vital role in building the foundation of any business.

Registered Valuer under Section 247 of Companies Act, 2013

April 12, 2023 39096 Views 0 comment Print

Navigate the intricacies of Section 247 of the Companies Act, 2013 governing registered valuers. Learn about their appointment, duties, and the importance of compliance for transparent and credible asset valuation.

Role of Cost Accountant in inventory valuation under Income Tax

April 7, 2023 3303 Views 0 comment Print

Discover the significance of inventory valuation in income tax and the crucial role cost accountants play in this process. Learn about inventory valuation methods and the responsibilities of cost accountants, including choosing valuation methods, determining costs, maintaining accurate records, ensuring compliance with tax regulations, and coordinating with other departments. Stay informed to ensure accurate and compliant inventory valuation for your business.

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