High Court held that compensation received for termination of trademark rights in AY 1997-98 was a capital receipt. Since Section 28(va) was inserted prospectively from 01.04.2003, it could not apply ...

Clear distinctions between natural, treated, and synthetic gemstones protect both the integrity of the jewelry industry and the confidence of clients” — Ken Bowers METAIRIE, LA, UNITED STATES, ...

IPO pricing in India is driven by company financials, peer valuations, market demand and book building. Understanding how issue prices and cut-off rates are set helps investors judge if an IPO is ...

Learn how the appraisal method assesses asset depreciation over a reporting period, its use in business valuation, and why it ...

Financials tell the story so far. Intangible assets reveal how far a tech business can go. An article signed by Andrea ...

With gold prices rising, consumers are increasingly exchanging old jewellery for hallmarked pieces to ensure purity and better resale value. Mandatory hallmarking in India, regulated by BIS, certifies ...

They're all around us: sensors and satellites, radars and drones. These tools form vast remote sensing networks that collect ...

If you’re looking for investors or want to sell your business, you must determine its value. Follow these six steps to calculate it.

The Tribunal held that the Assessing Officer cannot apply FMV for capital gains and book value for business income on the ...

Learn the differences between the perpetuity growth model and the exit approach for calculating terminal value in DCF ...

A major focus of the draft rules is to make income-tax return (ITR) filing simpler under the new law. The government has ...