Sec 2(88) of Companies Act, 2013 Defines Sweat Equity Shares “Sweat Equity shares means such equity shares as are issued by a company to itsdirectors or Employees at a discount or for consideration, other than cash, forproviding their know-how or making available rights in the nature of intellectualproperty rights or value additions.” Employees, Directors, KMP,…

The study makes an attempt to understand the importance of cybersecurity and how social engineering attacks affect the security of data and information system. Social engineering attacks are most prevalent cyber attacks in the present digital world. It affects the confidence of nation, investors, conglomerates and the common man above all. In today’s era of…

The existence of a fair, vibrant and efficient securities market is one of the essential ingredients for economic growth of a country. To instill confidence, trust and integrity in the securities market, the market regulator needs to ensure that there is a fair market conduct, which can be ensured by prohibiting, preventing, detecting and punishing…

Agro-industry & Food processing in India is poised for growth. Policy measures taken to streamline & broaden this market will catalyze the agro-industry to new heights. The sector presents huge opportunities for overseas investors exploring the Indian market. India can easily become the manufacturing hub to supply global markets.  Indian states are pitching independently to global…

With the doing away of the Retrospective taxation provisions by way of amendment to the Income Tax Act, the Government has brought in a sense of relief to the business community. Background in brief:In February 2007 , the Dutch Company Vodafone International Holding (HIV) acquired 100% stakes in the Cayman Island based CGP Investments (Holdings)…

Corporate Governance (CG) is the system of rules, practices and processes by which an entity is directed and controlled. It is an important facet of enterprise governance in the process of achieving its goals and objectives.CG identifies who has power and accountability, and who makes decisions. The four Pillars of corporate governance are people, process, performance and…