INSIGHTS

Introduction : The Union Budget 2026 has revisited one of the most debated issues in Indian corporate tax law: what is the appropriate tax treatment for a company's choice to distribute excess cash to shareholders via dividends, buybacks, or reinvestment for capital expansion ? For the second time in less than two years, the government has altered the nature of buyback proceeds, transitioning them away from the dividend structure and reverting to the capital gains system effe

Introduction Regulation 2 (w) of the ICDR Regulations, 2018 defines Initial Public Offer [“IPO”] as an offer of specified securities by an unlisted issuer to the public for subscription and includes an offer for sale of specified securities to the public by any existing holders of such specified securities in an unlisted issuer. In easy words, an Initial Public Offering is the process by which a private company sells its shares to the public for the first time to raise equity

Introduction The market's quick propagation of misleading information and rumours has had a substantial negative impacted the environment...

With the middle-class Indians realising the benefits of stock markets and investments, and more emphasis by govt. and other...

Statement Of Problem The present research focuses on critically analyzing the case of Asstt. IT v. Saurashtra Kutch Stock Exchange Ltd of...