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In a recent judgment of Jharkhand HC, the captioned principle has been discussed at length.
Section 2(42C) of the Income-tax Act, 1961 (IT Act) defines the term slump sale" as the transfer of one or more undertakings, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such a transfer
Let's screen some data and see that if at all the rally that the market has experienced was due to P/E expansion if not Earnings expansion or both.
Indian businesses will be given the "flexibility to access both markets domestic market for raising capital in INR and the international market at IFSC for raising capital in foreign currency from the global investors".
Under the current system, there were dozens of directives and alerts regulating the realm of space, which were considered outdated given the evolving environment
The last few months were a roller coaster for markets, in fact few months?
In the case of a non-searched person, whose books of account or documents were found during the search (referred to as "other person"), an assessment is made under Section 153C of the Act.
Gold operates under the fundamental price dynamics of supply and demand, similar to other capital markets. However, the couple of underlying factors influencing these dynamics are often more distinctive and can be both rational and irrational.
With the flourishing economic conditions in India and the government’s proactive measures to ensure that there is ease of doing business, various foreign institutional investors, foreign multinationals companies have been making investments in the country.
The Securities and Exchange Board of India (SEBI) plays a crucial role in regulating the securities market and safeguarding investor interests. Among its many responsibilities, SEBI oversees the issuance of offer documents by companies looking to raise funds through public offers.
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