Article Archives - Page 10 of 10 - N Pahilwani & Associates

21 Aug 25

IBBI Valuation – Scope, Timelines & Legal Provisions under IBC

IBBI Valuation – Scope, Timelines & Legal Provisions under IBC Valuation under the Insolvency and Bankruptcy Code, 2016 (IBC) is a critical step to ensure fairness, transparency, and confidence among stakeholders during insolvency, resolution, or liquidation processes. IBBI valuation under the Insolvency and Bankruptcy Code plays a key role in…

20 Aug 25

Business Transfer Agreement: The Ultimate Guide for Smooth Business Transitions

Business Transfer Agreement: The Ultimate Guide for Smooth Business Transitions In today’s ever-changing business landscape, it has become common for companies to change hands through a business transfer. Business transfer means transferring ownership, control, or assets from one party to another. It may happen through sales, mergers or acquisitions, or…

15 Aug 25

Valuation for Impairment of Assets: A Complete Guide under Ind-AS 36

Valuation for Impairment of Assets: A Complete Guide under Ind-AS 36 The valuation of assets and liabilities of a company are important to give a true picture of its financial standing and performance. Further, uniform standards in the valuation of assets and liabilities facilitate comparison between peers in the same…

13 Aug 25

How to Find Valuation of a Company Using Proven Approaches: A Step-by-Step Guide

How to Find Valuation of a Company Using Proven Approaches – A Step-by-Step Guide Finding the valuation of a company means determining its economic worth using financial performance, market comparisons, and asset strength. The process involves defining the purpose, gathering data, selecting the right valuation method, and validating the final…

11 Aug 25

Business Valuation: Understanding Methods and Avoiding Common Mistakes

Business Valuation: Understanding Methods and Avoiding Common Mistakes Business valuation lies at the heart of informed decision‑making—whether you’re raising capital, planning a sale, or guiding strategic growth. At N Pahilwani & Associates, we deliver clarity, credibility, and confidence—helping you understand how to assess business valuation, apply the right valuation methods,…

07 Aug 25

Transfer of Unquoted Equity Shares: Stamp Duty Implications

Stamp Duty on Transfer of Shares: Implications for Unquoted Equity Shares Stamp duty on transfer of shares is an important compliance requirement that applies when unquoted equity shares are transferred through Form SH-4. While valuation and income-tax implications often receive significant attention, inadequate stamp duty compliance can invalidate the transfer,…

04 Aug 25

Transfer of Unquoted Equity Shares: Companies Act Perspective, Process & Requirements

Transfer of Unquoted Equity Shares: Companies Act Perspective, Process & Requirements The transfer of unquoted equity shares – those not listed on a recognized stock exchange, is a common occurrence in private companies, whether due to exits, fundraising, or internal restructuring. However, such transfers are governed not just by mutual…

01 Aug 25

Transfer of Unquoted Equity Shares: FEMA Perspective, Process & Requirements

Transfer of Unquoted Equity Shares: FEMA Perspective, Process & Requirements With India becoming a preferred investment destination, startups and private companies frequently deal with the transfer of unquoted equity shares between residents and non-residents. These transactions are not just corporate matters but are governed by the Foreign Exchange Management Act…

29 Jul 25

Tax on Transfer of Unquoted Equity Shares

Tax on Transfer of Unquoted Equity Shares The transfer of unquoted equity shares – those not listed on any recognized stock exchange – often occurs during internal restructuring, stake sales, succession planning, or startup exits. Understanding the tax treatment of unquoted equity shares is particularly important where the transaction involves…

24 Jul 25

Valuation of Transfer of Unquoted Equity Shares under Income Tax

Valuation of Transfer of Unquoted Equity Shares under Income Tax Act In an era where corporate structuring and succession planning often involve the transfer or issue of equity shares, the valuation of unquoted equity shares under the Income Tax Act becomes a key compliance consideration. Unquoted shares – those not…

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