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Prudence or Prohibition? Deconstructing SEBI's Pre-IPO Ban
SEBI’s ban resolves the illiquidity issue; nevertheless, it also produces new market deformity which includes regulatory arbitrage towards AIFs, uneven playing field, and scarcity of domestic capital India’s startup ecosystem.
Sansita Swain, Smarak Samal
Dec 31, 20257 min read
DCF v/s NAV- Examining Valuation Concerns under the Income Tax Act
The article explores the controversy regarding the appropriate method of valuation for valuing equity under Section 56(2)(viib) of IT Act.
Anuraag Bukkapatnam
Mar 7, 20226 min read
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