Learn about the process, exemption, and compliance for converting loans or debentures into equity under Section 62(3) of the Companies Act, 2013.
Explore SEBI’s evolving approach to UPSI, addressing gaps in compliance, insider trading challenges, and the need for tailored frameworks to define price-sensitive events.
Learn about the taxation of undisclosed foreign income & assets under the Black Money Act, 2015, including penalties and legal provisions.
Madras HC emphasizes reintegration of juvenile offenders, urging expansion of reformative programs to prevent criminality and uphold the Juvenile Justice System.
Learn how IND AS 2 defines inventory, valuation methods like FIFO, NRV, and cost allocation rules. Simplify inventory management with these key insights.
Unexpected financial emergencies can arise suddenly, requiring prompt solutions. In such situations, leveraging assets like gold can provide a quick and efficient way to secure funds.
Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employees.
GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS under e-commerce rules.
Allahabad High Court grants bail in a dowry death case, emphasizing the importance of cogent evidence and adherence to the principle of “bail is the rule, jail is an exception.”
Article revolves around critical need to comprehensively understand, analyze, and evaluate role and efficacy of anti-dilution clauses within complex and evolving landscape of mergers and acquisitions (M&A).