The Primary Marked Advisory Committee (‘PMAC’) of the Securities and Exchange Board of India (‘SEBI’) had identified and deliberated on certain challenges and issues arising out of (i) agreements indirectly...
DEFINITIONS • PLI SCHEMES – “With the objective to boost domestic manufacturing, investments and export in the telecom and networking products Department of Telecommunications (DoT) notified the “Production Linked...
The new Overseas Investment ('OI') regime notified by the Government of India and Reserve Bank of India dramatically changes the overseas investment landscape from India. We discussed the below pointers...
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...
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...
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...
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...
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 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...
■■■[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†...
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...
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...
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...
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...
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...