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Ultimate Guide on Transfer of Shares

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.

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Ultimate Guide to Impairment Testing as per Ind AS 36

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.

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Private Trusts as Promoters in Listed Companies: Regulatory Challenges and the Path to Compliance

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

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20 December 2024

Understanding The Expanded Definition of Connected Persons Under SEBI (Prohibition of Insider Trading) Regulations, 2015 and its Impact

Securities Law Company Law Taxation

SEBI has recently, by way of notification dated 4th December 2024, amended the SEBI (Prohibition of Insider Trading) Regulations, 2015

16 November 2024

Landmark Judgment of Delhi High Court on Applicability of Stamp Duty on Mergers and Amalgamation

Company Law FEMA Taxation

A Writ Petition was filed by Ambuja Cements Limited, the Petitioner, challenging the imposition of stamp duty on a merger order under Article 23 of Schedule IA of the Indian Stamp Act, 1899.

12 December 2023

CPCB directs enforcement of Plastic Waste Management Rules, 2016

FEMA Labour Law Taxation

Central Pollution Control Board ("CPCB") has issued directions to State Pollution Control Boards ("SPCBs")/ Pollution Control Committee ("PCCs") regarding implementation of ban on Single Use Plastic ("SUP") and mandates for Centralized EPR Portal for Plastic Packaging.

16 November 2023

Expanding the Role of Senior Management and Beyond

Company Law FEMA Taxation

Employees who are at the highest level of authority in an organization and are responsible for the material decisions taken in the ordinary course of business are described as senior management.

25 October 2023

Evolving Framework for REITs: SEBI’s Regulatory Shift

FEMA Taxation

Securities and Exchange Board of India (“SEBI”), in the year 2014 notified the regulations governing the Real Estate Investment Trusts (“REITs”). As per the said regulations,

13 December 2022

Outsourcing Norms for NBFCs

FEMA Labour Law Taxation

NFBCs which work under asset light model or with limited bandwidth often tend to outsource both their core and non-core functions.

11 October 2022

Want to expand business, CAN SETUP IN OVERSEAS MARKET?

Company Law Labour Law Taxation

An Indian entity is eligible to set-up business via investment in the equity capital of foreign entity by way of Overseas Direct Investment (ODI) as well as permitted to make portfolio investment vide Overseas Portfolio Investment (OPI).

05 October 2022

Being A Resident Individual, CAN I INVEST OUTSIDE INDIA?

FEMA Taxation

Yes, a Resident Individual is eligible to make investment in the equity capital of listed as well as unlisted foreign entities by way of Overseas Direct Investment (ODI) as well as Overseas Portfolio Investment (OPI).