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On 4th August 2025, the Securities and Exchange Board of India (hereinafter referred to as "SEBI") released a Consultation Paper proposing a significant overhaul of the Related Party Transactions...

The Securities Exchange Board of India ("SEBI") through a circular dated 16.05.2025 ("EBP Circular"), has introduced amendments to the Master Circular for issuance and listing of Non-Convertible Securities...

Considering the applicability of the Indian Accounting Standards (Ind AS) to various classes of companies, a much needed amendment has now been introduced in Section 115JB of the Income Tax Act, 1961.

The GIFT International Financial Services Centre ("GIFT IFSC"), established in Gandhinagar, Gujarat, is India's first international financial services centre with the intent of catering to global MNCs...

Investigations in the corporate landscape are referred to by a multitude of typologies, such as workplace, fraud, forensic or ethics investigations, to name a few and these typologies are representative of the myriad methods, techniques and processes deployed to achieve a singular objective.

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

SEBI issued circular no. SEBI/HO/IMD/DF6/CIR/P/2020/24 dated February 5, 2020 that introduces standard templates for alternative investment funds' private placement memorandums, annual audits of compliance ...

Employee Stock Option Plans (ESOPs) are a popular way to reward and incentivize employees in India, especially among startups. Valuing ESOPs from an accounting perspective is a critical task, as it involves determining the fair value of options granted to employees and accounting for them in the company's financials.

It is no secret that business operations across industries have a significant impact on various environmental, social and governance aspects.

Corporate governance has reached centre-stage in the global agenda. The principles and codes evolved in several countries have furthered the cause of efficiency, transparency and equity particularly in the interest of the shareholders.

"Undeniably tremendous" is how the Investment in Indian real estate is termed in a Price Waterhouse Coopers study. Government of India has recently allowed Non Resident Indians (NRIs) to invest upto 100% (FDI) in Housing and Real Estate Sector for development of serviced plots, construction of built-up residential premises and commercial premises including business centres and offices; development of townships, city and regional level urban infrastructure facilities including both roads and brid

Patent is a monopoly or exclusive right granted by State in favour of an inventor in respect of an invention. It is granted to the person who is entitled for it and who fulfills the prescribed conditions imposed by state for such grant. It may also be described as an official document which gives the patentee right of ownership of an invention.

The case of Sadhu Overseas, Faridabad Vs State of Haryana decided by Haryana Tax Tribunal on 21.10.03 has held DEPB as equal to money and thus not goods taxable under HGST Act, 1973. DEPB was earlier decided as taxable goods liable to tax by Delhi High Court.

Corporate frauds pose significant risks to the stability of businesses and economies, with India being no exception. In recent years, we have witnessed high-profile scandals such as the Satyam Computer Services scam.

In private M&A transactions, net working capital (NWC) operates as a negotiated pricing and risk allocation tool rather than a mere accounting label.