Article Archives - Page 3 of 10 - N Pahilwani & Associates

SEBI Valuation and Pricing Norms for Listed Companies

20 May 26

Ultimate Guide to Valuation & Pricing Norms under SEBI Regulations for Listed Companies

Ultimate Guide to Valuation & Pricing Norms under SEBI Regulations for Listed Companies In India’s evolving capital markets ecosystem, valuation and pricing regulations play a critical role in maintaining investor confidence, ensuring transparency, and protecting minority shareholders. The Securities and Exchange Board of India (“SEBI”) has developed an extensive framework…

Business Transfer in India Legal, Tax and Compliance Checklist

01 May 26

Legal, Regulatory and Tax Checklist for Business Transfer Transactions in India

Legal, Regulatory and Tax Checklist for Business Transfer Transactions in India Why a Business Transfer Checklist Matters In India’s M&A landscape, how a transaction is structured is often as critical as what is being acquired. Business transfer transactions—particularly slump sales—have gained traction as a preferred route for acquiring operating divisions…

Slump Sale under Income-tax Act Meaning and Tax Treatment

30 Apr 26

Slump Sale under Income-tax Act: Meaning, Conditions and Tax Treatment

Slump Sale under Income-tax Act: Meaning, Conditions and Tax Treatment In the landscape of mergers, acquisitions, and corporate restructuring, the choice of transaction structure is often as critical as the transaction itself. Among the various modes available, slump sale has emerged as a preferred route for transferring a business undertaking…

Business Transfer vs Share Transfer in M&A Key Differences

29 Apr 26

Business Transfer vs Share Transfer: Which Structure Works Better in M&A?

Business Transfer vs Share Transfer: Which Structure Works Better in M&A? In any merger or acquisition, the question is not just what is being acquired, but how it is being acquired. The structure of the transaction plays a decisive role in determining the overall success of the deal. In India,…

Business Transfer via Slump Sale in India Complete Guide

28 Apr 26

Business Transfer in India: Why, How and When to Use a Slump Sale Structure

Business Transfer in India: Why, How and When to Use a Slump Sale Structure In any merger or acquisition, the question is not just what is being acquired, but how it is being acquired. The choice of transaction structure—whether through share purchase, asset acquisition, or business transfer—has far-reaching implications on…

27 Apr 26

Cash Conversion Cycle: The Hidden Driver of Valuation

Cash Conversion Cycle: The Hidden Driver of Valuation Introduction – The Valuation Gap Nobody Notices In valuation practice, it is common to see two companies with similar revenue, margins, and growth profiles being valued very differently. At first glance, this may appear irrational. However, the answer often lies not in…

Balaji Wafers Valuation Analysis DCF and Comparable Multiples

16 Apr 26

Valuation Analysis of Balaji Wafers: DCF, Comparable Multiples & Investment Insights

Valuation Analysis of Balaji Wafers: DCF, Comparable Multiples & Investment Insights Company Overview Balaji Wafers Private Limited is a leading Indian snack food manufacturer headquartered in Rajkot, Gujarat. Established in 1974 by the Virani family, the Company has evolved into a prominent player in the packaged snacks segment, with strong…

Valuation of Unquoted Shares under Income-tax Act 2025 Rule 57 Guide

15 Apr 26

Valuation of Unquoted Shares under Income-tax Act, 2025: Analysis of Sections 26(2)(j), 72, 92 and Rule 57

Valuation of Unquoted Shares under Income-tax Act, 2025: Analysis of Sections 26(2)(j), 72, 92 and Rule 57 Statutory Framework for Valuation under Income-tax Act, 2025 The Income-tax Act, 2025 introduces a more structured and principle-based framework for valuation, particularly in relation to unquoted shares. Unlike listed securities where market price…

Valuation under Income-tax Act 2025 Sections 513 & 514 Guide

14 Apr 26

Valuation under the Income-tax Act, 2025: Sections 513 & 514, Rules 246–249 and Forms 169 & 170 Explained

Valuation under the Income-tax Act, 2025: Sections 513 & 514, Rules 246–249 and Forms 169 & 170 Explained The Income-tax Act, 2025, read with the Income-tax Rules, 2026, introduces a structured and codified framework for valuation under Indian tax law. Unlike the earlier regime where valuation provisions were scattered across…

10 Apr 26

Valuation and Declaration of Solvency in Corporate Restructuring: Regulatory Framework, Methods and Practical Insights

Valuation and Declaration of Solvency in Corporate Restructuring: Regulatory Framework, Methods and Practical Insights Introduction – Importance of Solvency in Restructuring Corporate restructuring—whether through mergers, demergers, capital reduction, or voluntary winding up—requires a foundational assurance: the company must be solvent. Solvency is not merely an accounting concept; it is a…

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