Financial reporting and auditing considerations on account of Covid-19

Most countries, businesses and companies are expected to be impacted by the Covid-19 pandemic and the increased economic uncertainty may have major financial reporting consequences . Entities would need to consider the  financial impact on itself and the areas of the financial statements that will be...

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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 to enable business owners and entrepreneurs’ to understand M&A sale transaction process in India and...

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SEE ALL Insights

Micro, Small and Medium Enterprises – Context and Benefits

MSMEs (Micro, Small and Medium Enterprises) are the backbone of India's economy. Over 6 crore MSMEs operate in various parts of India in the manufacturing, services and trading segment. MSMEs contribute about 30% to India's GDP and almost half of the exports from India. The...

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Impact of COVID-19 on Corporate & Allied laws

Amidst the various challenges that Covid-19 poses, the challenge to corporate governance, compliance and legal impacts is one of the steepest. Prompt relaxations by regulatory authorities has mitigated the difficulties to some extent. Ankit Dawda, Partner pens his thoughts in BCAS Journal, on Impact on...

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Due Diligence & Documentation in the Indian context

Meaning:   For a layman, the term ‘Due Diligence’ means the reasonable verifications and precautions taken to identify or prevent foreseeable risks. It is the process of evaluating a business situation diligently from various aspects before arriving at a decision.   In the context of...

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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 the lenders. The structure of the bankruptcy and insolvency process in India before the enactment...

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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 of the company, subject to fulfilment of certain vesting conditions. 1. Introduction SARs are frequently...

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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 the auditors, i.e. the format of the audit report was a standardized format across companies....

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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 transfer pricing regime. Since 2002, there has been a steep escalation in transfer pricing disputes...

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Valuation Standards

Valuation Standards – An attempt to standardize subjectivity   [As first published in The Bombay Chartered Accountant Journal]   ‘Valuation is the process of determining the economic worth of a subject under certain assumptions and limiting conditions for a particular purpose on a particular date.’...

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Recent tax amendments impacting corporate restructuring and investments

Taxation, especially direct taxation is a key driver in most of the modern day corporate restructuring and investment transactions. The outcome and efficiencies of a transaction can be completed diverse in different tax positions. In the ever-evolving world of direct tax provisions affecting corporate restructurings...

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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 decade, policymakers in India have been acutely conscious of the importance of corporate governance –...

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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 that must be established at the beginning of any engagement, it is equally important to...

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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 on July 1st, 2017 after the decision reached at 9th meeting of all-powerful GST Council....

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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 to enable business owners and entrepreneurs’ to understand M&A sale transaction process in India and...

Read More

Analysis of Transaction Documents for Private Equity Transactions

Private equity investment is an important phase in the growth of any company and it enables a company to unleash its business offering on a larger scale and to a wider customer base. However, while there are tremendous benefits of a private equity fund infusion,...

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Our Services

  • Assurance
  • Transactions
  • Consulting
  • Tax
  • Regulatory
  • Speciality

Assurance

Todays globalized market-place and access to public markets warrant a strong and independent assurance regime. Bathiya has been actively involved in many independent audit and internal audit en gagements. With specialized teams and partners for each of Independent Audits and Internal Audits, the focus on each of these sub-verticals is maintained and monitored constantly.

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Transactions

A key focus area of specialization for Bathiya has been to provide solutions across the life-cycle of a transaction. The Firm has been fairly involved in conceptualizing, structuring, negotiating and executing complex Mergers & Acquisitions and Joint Ventures for Indian and international businesses.
With an advisory experience of more than 300 transactions since inception, including advising to India’s largest M&A transaction in recent times, Bathiya is one of the few Indian Accounting Firms to boast such an experience and bandwidth is its Transaction Advisory Practice profile.

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Consulting

The Advisory Practice at Bathiya is a major strength to the Firm and its clients.
The Firm has over the last three decades built-upon strong capabilities in the Advisory Practice and works hand-in-hand with large and mid-market corporates in their endeavour to raise resources or otherwise strengthen their strategic initiatives.

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Tax

With increasing business complexities and frequent regulatory changes, navigating through the complex maze of taxation and other regulatory compliances becomes a challenge for entities.
At Bathiya the endeavour is to effectively comply with the statutory compliance framework and also find value for the enterprise from effectively meeting the various tax obligations.
The Tax & Regulatory service line covers the services as graphically represented aside.

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Regulatory

Regulatory and compliances are enablers rather than compulsions. The benefits of compliance-oriented enterprises directly translates into tangible value creation for all stakeholders in the longer run.

The integrated aptitude of team members at Bathiya, is a critical edge. Armed with specialized qualifications and a separate in-house focussed teams to bank on, Bathiya has been engaged for varied purposes in relation to regulatory matters.

A stronghold service are has been in the area of Corporate Law advisory wherein Bathiya has been engaged for multiple matters including impact assessment and compliance with Companies Act, 2013, shareholder disputes, liquidation assistance, internal restructuring, corporate actions, corporate governance, Securities Exchange Board of India (SEBI) compliances, listing obligation compliances, FEMA, etc.

The team at Bathiya is also engaged in advising in obtaining registrations and approvals from various regulators for various matters, including SEBI, Foreign Investment Promotion Board, Competition Commission of India, Registrar of Companies, etc.

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Speciality

Today’s edge is tomorrow’s normal. An agile and evolving enterprise adopts technology at the heart of all it does. Being digitally competent enables the scale and efficiencies which are otherwise incapable.

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