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Over the years, Related Party Transactions (RPT) have become a key focus area for the board of directors, not only from a tax perspective but also to improve corporate governance. The frequency at which media reports have been published recently on instances of noncompliances or defaults with respect to RPT approval and disclosures has certainly rung an alarm to many listed entities in India. The regulator, the Securities and Exchange Board of India (SEBI), has also been very strict in imposing financial penalties and issuing stern warnings to the defaulters.
Intangible asset valuation is a complex process. Though these assets do not have any physical substance, they are at the heart of any business’s success. Some examples of intangible assets are Trademark, Brand Name, Software, Technology, Customer Relationships, and Goodwill.
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Technical Changes in GST Portal