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Insolvency and Bankruptcy Code – An Overview

  One of the key factors that holds back the credit market is the mechanism of resolving insolvency or failure of a borrower to make good the promise made to...

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Mergers and Acquisitions – Companies Act Framework and Broad Process

Businesses in modern-day economies are comprehensively different from their counterparts in earlier times. Modern-day economies are characterized by an extremely dynamic, rapidly evolving and vibrant environment under which business models...

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Stock Appreciation Rights and its Nuances

Stock Appreciation Rights is a scheme under which the participants, being directors, officers or employees of the company, are entitled to receive cash on account of appreciation in stock prices...

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SA 701: Arrival of a communicative Audit Report

The auditing profession is perhaps one of the most ‘standardized’ profession from the lot of all contemporary professions. So much so that even the outcome of the work performed by...

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Safe Harbour Concept

The year 1991 was a watershed moment for India. With the opening up of economy came in challenges in the international tax arena. This resulted in beginning of the Indian...

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IT/ILT: SLP dismissed against High Court ruling that while determining ALP of international transactions, benchmarking has to be done only on AE transactions and not for entire turnover

■■■[2018] 99 taxmann.com 135 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax-I v. Hindustan Unilever Ltd.* A.K. SIKRI AND ASHOK BHUSHAN, JJ. SPECIAL LEAVE TO APPEAL (C) NO. 22381 OF 2017†...

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Insolvency and Bankruptcy Code and impact on existing BIFR schemes

In this article, an attempt has been made by the author to study the broad provisions of the Code (as defined hereinunder) and also examine the status of the cases...

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Decisions of SEBI on recommendations of Kotak Committee Report

Corporate Governance Framework   The Corporate Governance refers to the minimum governance standards which every corporate need to follow to protect the interests of all stakeholders.   Over the past...

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Issues in valuation of Service sector companies

Business valuation is a set of processes and procedures used to determine the economic value of an entity or set of assets. Though there are standards and premises of value...

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Migration of existing taxpayers to GST regime

Goods and Services tax (GST), which is considered as a historic reform, is now around the corner. The target date to roll out the new indirect tax regime is scheduled...

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An Entrepreneur’s guide to the M&A sale transaction process in India

The Indian economy is at a cusp of exponential inorganic business activity. The nuances of M&A transactions are relatively atypical and require understanding of such a process. This guide aims...

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