Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Issuers with recent name changes must meet revenue criteria or use book-building for public offers, ensuring buyer allotment.</h1> An issuer is eligible to make a further public offer if it has not changed its name in the year preceding the filing of the offer document. If the name has changed, the issuer must derive at least 50% of its revenue from activities related to the new name. If this condition is not met, the issuer can proceed with a public offer only through the book-building process, ensuring at least 75% of the net offer is allotted to qualified institutional buyers, with a full refund if this minimum is not achieved.
TaxTMI 
TaxTMI 
