DELHI HIGH COURT: VALUATION OF UNQUOTED EQUITY SHARES USING THE DCF METHOD PERMISSIBLE UNDER INCOME TAX RULES Introduction The Delhi High Court in its order dated 30th May 2025 in Principal Commissioner of Income Tax-1 v. M/s A.H. Multisoft Pvt. Ltd. [ITA No. 9/2025], has upheld the Discounted Cash Flow (DCF) method as a valid […]
KEY TAKEAWAYS FROM SEBI BOARD MEETING HELD ON JUNE 18, 2025: RELIEF FOR STARTUP FOUNDERS ON ESOP RETENTION DURING IPOS A. Introduction: Clarifying ESOPs for Startup Founders in India’s IPO Landscape Employee Stock Option Plans (ESOPs) are a cornerstone for talent attraction and incentivisation in Indian startups, especially for early founders who often receive equity
MCA’s 2025 NOTIFICATIONS: KEY AMENDMENTS TO COMPANIES RULES AND E-FILING FORMS Introduction In furtherance of the earlier announcement regarding migration of 38 E-forms from V2 portal to V3 Portal of the Ministry of Corporate Affairs (“MCA”), the MCA has published 5 (Five) Notifications dated 30th May 2025 (“Companies Amendment Rules“). These Notifications introduce amendments to
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Mandatory Dematerialisation of Securities Ministry of Corporate Affairs introduces amendments to Companies (Prospectus and Allotment of Securities) Rules, 2014 Introduction The Ministry of Corporate Affairs (“MCA”) on 27 October 2023 notified amendments to rules under the Companies Act, 2013. This includes the Companies (Prospectus and Allotment of Securities) Second Amendment Rules 2023. (“PAS Rules 2023”). Objective
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Amendments introduced in the Digital Personal Data Protection Bill, 2023 and its impact on the present regulations Author: Rashna Jehani, Tanvi Shah & Manan Bhoota Introduction The Digital Personal Data Protection Bill, 2023 (‘DPDP Bill 2023’) is a global standard—contemporary, future-ready, yet, simple and easy to understand. Until now the Data Protection Laws in India
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Author: Rashna Jehani With a view to streamlining the process of closure of companies, the Ministry of Corporate Affairs (‘MCA’) has by its notification dated April 13, 2023, introduced changes to The Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016 (‘Rules’) by notifying the Companies (Removal of Name of Companies
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