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>SEBI Regulation 34 shifts sweat equity valuation solely to independent registered valuers, with limited merchant banker transition window</h1> Regulation 34 of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 mandates that valuation of know-how, intellectual property rights, or value addition for sweat equity or similar purposes shall be conducted by an independent registered valuer. A transitional proviso permits a merchant banker to complete any valuation assignments already undertaken before the 2025 Amendment Regulations came into force, within nine months from their commencement. Earlier provisions allowing merchant bankers to consult experts and requiring a certificate from an independent chartered accountant confirming compliance with accounting standards have been omitted, consolidating the valuation responsibility in the independent registered valuer.
TaxTMI 
TaxTMI 
