Assume a situation where company wants to appoint a new director or wants to increase its share capital. Now the question arises how company can give effect to the proposed business because company being an artificial entity cannot act on its own. Bo
The Analysis of the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2015 and Companies (Audit and Auditors) Amendment Rules 2015 which to be published in the Gazette of India as on 14th December, 2015.In the Companies (Meeting of
With roughly 4 months left for May 2016 exams, it is high time the students taking up the exams start their preparations. Direct taxes is arguably the most voluminous of all papers. And In Direct Taxes, Profits and Gains from Business and Professions
IntroductionWinston Churchill has rightly said, �To improve is to change, to be perfect is to change often�Change is inevitable and is very important because change leads to development and development leads to success. As far as changes
Over the last two decades or so, mutual funds have become increasingly popular as a means of investment. We can also understand mutual fund as an investment vehicle, made up of a pool of funds from various investors. To know more about this investmen
All the requirements and conditions to be fulfilled in case of related party transactions have been altered to be in line with the provisions of Companies Act, 2013. This is the provisions of SEBI (LODR), which are applicable with immediate eff
Financial Instruments are valued either at amortised cost or at fair value. Fair value valuation could be either by fair value through Profit and Loss or Fair value Through Other Comprehensive Income; the latter could be transferred on de-recognition
When SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (that is referred as LODR) was introduced professionals exclaimed OMG (oh my GOD) but the speaker in a seminar referred it as OML (oh my LORD). As professionals we may ne
1. PREAMBLE: The concept of Strategic Debt Restructuring ("SDR") has been introduced by the Reserve Bank of India (the "RBI") in the SDR Scheme (the "Scheme")
For the past couple of years the Indian economy has been witnessing a high rise in the rate of startups. The growth rate of this startup business is also very high, with hundreds of them startin
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