Article Archives - Page 2 of 10 - N Pahilwani & Associates

24 Jun 26

MSME Incentives under Viksit Gujarat Industrial Policy 2026: A Complete Guide for Manufacturers and Entrepreneurs

MSME Incentives under Viksit Gujarat Industrial Policy 2026: A Complete Guide for Manufacturers and Entrepreneurs Gujarat has long been recognised as one of India’s most industrially progressive states. Through the Viksit Gujarat Industrial Policy 2026, the Government of Gujarat seeks to accelerate industrial growth, promote innovation, strengthen manufacturing competitiveness and…

19 Jun 26

Variable Capital Companies (VCCs) in GIFT IFSC: How India’s Proposed Fund Vehicle Could Transform the Investment Landscape

Variable Capital Companies (VCCs) in GIFT IFSC: How India’s Proposed Fund Vehicle Could Transform the Investment Landscape India’s International Financial Services Centre (IFSC) at GIFT City has rapidly evolved into a preferred destination for global fund managers, alternative investment funds, venture capital investors, and family offices seeking access to a…

Viksit Gujarat Industrial Policy 2026 Manufacturing Growth Vision

17 Jun 26

Viksit Gujarat Industrial Policy 2026: Gujarat’s Roadmap to Become India’s Manufacturing and Innovation Powerhouse

Viksit Gujarat Industrial Policy 2026: Gujarat’s Roadmap to Become India’s Manufacturing and Innovation Powerhouse Gujarat has long been recognised as one of India’s most industrialised states, contributing significantly to the country’s manufacturing output, exports, infrastructure development, and investment inflows. Building upon this strong foundation, the Government of Gujarat has unveiled…

Open Offer Pricing under SEBI SAST Regulation 8

05 Jun 26

Open Offer Pricing under SEBI Takeover Code (SAST Regulations): Understanding Regulation 8 and Fair Exit Pricing

Open Offer Pricing under SEBI Takeover Code (SAST Regulations): Understanding Regulation 8 and Fair Exit Pricing In the securities market, acquisitions and takeovers often result in a change in ownership or control of a listed company. While such transactions may create strategic opportunities for acquirers, they can significantly impact public…

04 Jun 26

Fair Valuation in Open Offers for Infrequently Traded Shares

Fair Valuation in Open Offers for Infrequently Traded Shares Introduction to Open Offer Pricing under the SEBI Takeover Code An open offer is one of the most significant shareholder protection mechanisms under the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 (SAST Regulations). Whenever an acquirer crosses specified shareholding…

03 Jun 26

Basis of Issue Price in IPOs: SEBI Disclosure Requirements Explained

Basis of Issue Price in IPOs: SEBI Disclosure Requirements Explained When a company launches an Initial Public Offering (IPO), one of the most closely scrutinized aspects by investors, analysts, and regulators is the issue price of the shares being offered. Investors often ask a simple but important question: Why is…

Voluntary e-Way Bill Closure Facility under GST

28 May 26

Voluntary e-Way Bill Closure Facility: A New Step Towards Better GST Logistics Compliance

Voluntary e-Way Bill Closure Facility: A New Step Towards Better GST Logistics Compliance The Goods and Services Tax Network (GSTN) has recently introduced a significant enhancement in the e-Way Bill ecosystem through the launch of the Voluntary e-Way Bill Closure Facility, enabling voluntary e-Way Bill closure after successful delivery of…

27 May 26

Form 61A (SFT) Reporting for Share Issue Transactions above ₹10 Lakhs under Rule 114E

Form 61A (SFT) Reporting for Share Issue Transactions above ₹10 Lakhs under Rule 114E In recent years, the Income-tax Department has significantly strengthened its data analytics and transaction monitoring framework through the Annual Information Statement (AIS), Statement of Financial Transactions (SFT), and various reporting mechanisms. While many businesses associate SFT…

Tax Challenges in Slump Sale Net Worth and Goodwill

27 May 26

Tax Challenges in Slump Sale: Net Worth, Goodwill and Non-Compete

Tax Challenges in Slump Sale: Net Worth, Goodwill and Non-Compete In India’s M&A landscape, a slump sale is often viewed as one of the most practical and tax-efficient methods for transferring a business undertaking. Compared to itemized asset transfers, a slump sale enables transfer of an entire undertaking as a…

26 May 26

Valuation of Infrequently Traded Shares under Regulation 165 of SEBI ICDR Regulations

Valuation of Infrequently Traded Shares under Regulation 165 of SEBI ICDR Regulations In the Indian capital market ecosystem, preferential allotments are among the most frequently used mechanisms for raising capital by listed companies. While the pricing framework for frequently traded shares is largely formula-driven under the SEBI ICDR Regulations, 2018,…

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