Purchase Price Allocation (PPA) in Business Combinations: Importance of Identifying Intangible Assets in a Post-Goodwill Depreciation Environment Introduction Business acquisitions and mergers often involve payment of consideration significantly higher than the book value of the...
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Valuation for Mergers, Amalgamations and Demergers in India: Regulatory Framework, Methodologies and the Role of the Valuation Professional Introduction Mergers, amalgamations and demergers are among the most significant corporate restructuring transactions undertaken by businesses. Whether...
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Valuation under Section 92(2)(m) of the Income-tax Act, 2025 (Earlier Section 56(2)(x)): Valuation Challenges, Methodologies and Role of the Valuation Professional Introduction The Income-tax Act, 2025 has substantially reorganized and renumbered the provisions of the...
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Introduction Valuation plays a critical role in the administration of equity compensation arrangements in the United States. Private companies issuing stock options, restricted stock, restricted stock units (RSUs), stock appreciation rights (SARs), or other forms...
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HSN Code Changes in GSTR-1 Table-12 from May.2025 The Goods and Services Tax Network (GSTN) has announced Phase-III changes to the GSTR-1 and GSTR-1A filing formats, which will be effective from the tax period of...
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HSN Code Changes in GSTR-1 Table-12 from April 2025 The Goods and Services Tax Network (GSTN) has announced the implementation of Phase-III changes to Table-12 of GSTR-1 and GSTR-1A, effective from the tax period of...
Continue Reading
Purchase Price Allocation (PPA) in Business Combinations: Importance of Identifying Intangible Assets in a Post-Goodwill Depreciation Environment Introduction Business acquisitions and mergers often involve payment of consideration significantly higher than the book value of the...
Continue Reading
Valuation for Mergers, Amalgamations and Demergers in India: Regulatory Framework, Methodologies and the Role of the Valuation Professional Introduction Mergers, amalgamations and demergers are among the most significant corporate restructuring transactions undertaken by businesses. Whether...
Continue Reading
Valuation under Section 92(2)(m) of the Income-tax Act, 2025 (Earlier Section 56(2)(x)): Valuation Challenges, Methodologies and Role of the Valuation Professional Introduction The Income-tax Act, 2025 has substantially reorganized and renumbered the provisions of the...
Continue Reading
Introduction Valuation plays a critical role in the administration of equity compensation arrangements in the United States. Private companies issuing stock options, restricted stock, restricted stock units (RSUs), stock appreciation rights (SARs), or other forms...
Continue Reading
It is difficult to track the increasing number of amendments in the GST law and their implementation within statutory mandate timeframe. The yearly compliances are more prone to the risk of non-compliance as these are...
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Theodore Roosevelt, U.S. President once said, “Every person who invests in well-selected real estate in a growing section of a prosperous community adopts the surest and safest method of becoming independent, for real estate is...
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Situation: Our client was into manufacturing with more than 20 product variants and with experienced promoters the business was in the phase of growth. However, their inventory situation was a far different story. The inventory...
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Situation: Our client was contemplating to optimise the firms banking costs and sought services under Assure product programme. They were engaged into imports and exports business and had a sizeable expense under financial cost in...
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Situation: The client had been witnessing steady growth in business and were expanding in terms of geography and production capacities. They had almost increased their Bank exposure by three folds in last two years. They...
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Foreclosure charges or pre-payment charges are levied as a penalty for closing the credit facility prior to the contracted maturity. The said penalty is being commonly referred to as Prepayment penalty or foreclosure charges in...
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Situation: The client was banking with its Bank for last 8 years. The relationship had been smooth but since last year they were not getting required service and financial support from their Bank .The company...
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HSN Code Changes in GSTR-1 Table-12 from May.2025 The Goods and Services Tax Network (GSTN) has announced Phase-III changes to the GSTR-1 and GSTR-1A filing formats, which will be effective from the tax period of...
Continue Reading
HSN Code Changes in GSTR-1 Table-12 from April 2025 The Goods and Services Tax Network (GSTN) has announced the implementation of Phase-III changes to Table-12 of GSTR-1 and GSTR-1A, effective from the tax period of...
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Mandatory ISD Registration Effective 01.04.2025 Recent amendments now make it mandatory for organizations with multiple GST registrations under the same PAN to register as an Input Service Distributor (ISD). This registration ensures the proper distribution...
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In view of the disturbance caused by Novel Corona Virus (Covid 19), the Government announced certain reliefs vide Press Release dt. 24-03-2020 and accordingly issued Notification No. 30/2020 – Central Tax to 36/2020 – Central...
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Purchase Price Allocation (PPA) in Business Combinations: Importance of Identifying Intangible Assets in a Post-Goodwill Depreciation Environment Introduction Business acquisitions and mergers often involve payment of consideration significantly higher than the book value of the...
Continue Reading
Valuation for Mergers, Amalgamations and Demergers in India: Regulatory Framework, Methodologies and the Role of the Valuation Professional Introduction Mergers, amalgamations and demergers are among the most significant corporate restructuring transactions undertaken by businesses. Whether...
Continue Reading
Valuation under Section 92(2)(m) of the Income-tax Act, 2025 (Earlier Section 56(2)(x)): Valuation Challenges, Methodologies and Role of the Valuation Professional Introduction The Income-tax Act, 2025 has substantially reorganized and renumbered the provisions of the...
Continue Reading
Introduction Valuation plays a critical role in the administration of equity compensation arrangements in the United States. Private companies issuing stock options, restricted stock, restricted stock units (RSUs), stock appreciation rights (SARs), or other forms...
Continue Reading
Purchase Price Allocation (PPA) in Business Combinations: Importance of Identifying Intangible Assets in a Post-Goodwill Depreciation Environment Introduction Business acquisitions and mergers often involve payment of consideration significantly higher than the book value of the...
Continue Reading
Valuation under Section 92(2)(m) of the Income-tax Act, 2025 (Earlier Section 56(2)(x)): Valuation Challenges, Methodologies and Role of the Valuation Professional Introduction The Income-tax Act, 2025 has substantially reorganized and renumbered the provisions of the...
Continue Reading
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