Articles by CA Gyati Gupta

Why Do Some Profitable Companies Never Pay Dividends?

Posted by CA Gyati Gupta 20 February 2026 346 Views

Discover the financial and strategic reasons why many profitable companies avoid dividends. Understand capital allocation, growth reinvestment, share buybacks, tax factors, and lifecycle dynamics shaping dividend policy.

How MRF became the most expensive stock in India

Posted by CA Gyati Gupta 14 February 2026 421 Views

Discover why MRF Ltd became India's most expensive stock by share price. From no stock splits and low free float to strong fundamentals and long-term growth, here's what drove MRF past the Rs 1 lakh mark and why high price doesn’t always mean high valuation.

Breaking Barriers: How Cross-Border Payments Are Empowering Indian Exporters

Posted by CA Gyati Gupta 23 January 2025 199 Views

It’s the story of an evolving India—one where small businesses, freelancers, and exporters are making their mark in the global marketplace. But behi

IBBI Mandates Exclusive Use of eBKray Auction Platform for Asset Sales in Liquidation from April 2025

Posted by CA Gyati Gupta 15 January 2025 192 Views

The Insolvency and Bankruptcy Board of India (IBBI) has made a significant move towards improving the insolvency and bankruptcy process by mandating the exclus...

Corporate Tax Planning: Lessons from Tata Group and Infosys

Posted by CA Gyati Gupta 07 January 2025 426 Views

This article delves into the lessons that can be learned from these corporate giants, supported by technical insights and relevant case laws.

Key Tax Law Changes Effective This Year - 2025 Onwards

Posted by CA Gyati Gupta 04 January 2025 2074 Views

This article provides an overview of the critical tax law changes effective this year, their implications, and the steps taxpayers should take to adapt.

Understanding Record Dates, Ex-Dates and Their Impact on Shareholders

Posted by CA Gyati Gupta 02 January 2025 831 Views

In the dynamic world of finance, corporate actions such as mergers, demergers, dividends, and stock splits often introduce key dates that investors must pay attention to-among these, the record date and the ex-date hold significant importance.

Clean Nuclear Energy: Driving Sustainability and Opportunities for Chartered Accountants

Posted by CA Gyati Gupta 30 December 2024 223 Views

For Chartered Accountants, the rise of clean nuclear energy presents new opportunities to leverage their expertise in finance, compliance and sustainability.

Indian Insurance Sector Transformation: A Comprehensive Overview

Posted by CA Gyati Gupta 28 December 2024 4788 Views

The Indian insurance sector is undergoing a significant transformation, driven by the Insurance Regulatory and Development Authority of India (IRDAI) under the leadership of Chairman Debasish Panda.