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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ICMAI Draft Guidance Note on Inventory Valuation under Income Tax Act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


Valuation Required Under Various Acts by Registered Valuer

April 3, 2023 33465 Views 0 comment Print

Discover the intricacies of valuation under various acts by registered valuers. Explore the rules and regulations under the Companies Act, 2013, and delve into the valuation process under the Insolvency and Bankruptcy Code, 2016. Gain insights into specific sections and regulations, ensuring compliance with the latest requirements.

Valuation under Different acts

March 30, 2023 4878 Views 0 comment Print

Explore the intricate process of share valuation in India under Acts like Companies Act, Income Tax Act, and more. Understand methods, valuers, and governing provisions for fair and transparent share valuation. Learn about the diverse purposes, including taxation and compliance for non-resident investments.

Analysis of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

February 7, 2023 4146 Views 0 comment Print

Rationale behind issuance of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 is to provide a mechanism to check undervaluation of class of imported goods.

Business Valuation in India: Regulations, Requirements & Case Studies

January 7, 2023 6612 Views 1 comment Print

Explore business valuation in India, understanding regulations, requirements, and case studies. Learn about valuation methods, impact of Indian case laws, and key insights for stakeholders.

Valuation of Companies

November 21, 2022 3594 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 4002 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 5778 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 807 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 25164 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 1728 Views 0 comment Print

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

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