Magazine Archive
-
Tribunal Prefers NCLT-Determined Valuation over Mechanical Rule 11UA Computation
Rajasehar Buvaneswari v. ITO (ITA No. 3332/Chny/2025) I. Introduction The valuation of unquoted equity shares has emerged as one of…
-
Justice Surya Kant: A Jurisprudence at the Crossroads of Formalism and Realism
“The life of the law has not been logic: it has been experience.” When the American jurist Oliver Wendell Holmes…