Feb 52 minInfographicsDecoding Employee Stock Ownership Plans (ESOPs)Part 1: Unlocking the Power of Employee Stock Ownership Plans (ESOPs) 🔍 What is ESOP? ESOPs, or Employee Stock Ownership Plans, are a...
Feb 54 minTaxAAR allows ITC in ‘sale and buyback’ transactions deeming settlement of mutual debts via book adjustment as a valid considerationIntroduction The Hon’ble Authority of Advance Ruling (AAR), West Bengal, has ruled on the eligibility of Input Tax Credit (‘ITC’) in the...
Jan 305 minTaxITAT rules in favour of Tata Sons holding them eligible to claim capital loss on account of capital reductionIntroduction The Hon’ble Income Tax Appellate Tribunal (ITAT) Mumbai, held that reduction of share capital shall be deemed to be capital...
Jan 293 minSecretarialOffer for Sale of Shares to Employees through Stock Exchange MechanismIntroduction The Securities and Exchange Board of India (SEBI) has issued a circular that introduces a new framework for the Offer for...
Jan 97 minAccountingIntangible Assets – Capitalisation of Technology Assets in IndiaIn today's knowledge-driven economy, the true value of a company often lies not in its physical assets, but in its intellectual property,...