Insights

Transfer of shares refers to the shifting of ownership rights in a company’s capital from one person to another. This can occur through sale, gift, inheritance, or corporate restructuring.

Impairment is a state when the carrying value of an asset is higher than its recoverable value Alternatively, we can express that the asset is considered to be impaired when the entity cannot recover the carrying value of the asset either by utilizing it in the ongoing operations of the business or by disposing of it in the end.

The increasing use of private trusts in succession planning and promoter structuring has prompted significant regulatory scrutiny, particularly in the context of listed entities.

Transfer of shares means the voluntary handing over of the rights and possibly, the duties of a company member (as represented in a share of the company).

The regulatory framework governing listed entities in India mandates a high standard of transparency and accountability.

India’s gold loan market is glittering brighter than ever. As per Reserve Bank of India (RBI) data released on February 28, the gold loan portfolio saw a jaw-dropping growth of 76.9% in January 2025—a massive leap compared to 17.4% in the same period last year.

The Securities and Exchange Board of India (SEBI) has issued Circular SEBI/HO/ISD/ISD-POD-2/P/CIR/2025/55, dated April 21, 2025, significantly expanding the scope of automated Trading Window Closure under the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“SEBI PIT Regulations 2015”) on Immediate Relatives.

Stories like these aren’t rare—many individuals have discovered and reclaimed ancestral shares or assets after decades.