https://www.taxtmi.com/article/detailed?id=6613 Valuation of shares and businesses is required for tax, share transfers, reorganisations and secured lending, and is necessary where shares are unquoted, private, or where Articles, agreements, statute or courts mandate expert valuation. Quoted shares take prevailing market price; non quoted or private company shares are valued by reference to profit earning capacity using dividend or yield methods, adjusted for abnormal expenses, transfer restrictions or temporary setbacks, or by breakup value if winding up is contemplated. Methods commonly combined include earnings (manageable profit), net worth/breakup and market approaches, considering capital cover, yield, earning capacity and marketability. en-us Sat, 02 Jan 2016 10:16:57 +0530 Sat, 02 Jan 2016 10:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6613 Valuation of shares and businesses is required for tax, share transfers, reorganisations and secured lending, and is necessary where shares are unquoted, private, or where Articles, agreements, statute or courts mandate expert valuation. Quoted shares take prevailing market price; non quoted or private company shares are valued by reference to profit earning capacity using dividend or yield methods, adjusted for abnormal expenses, transfer restrictions or temporary setbacks, or by breakup value if winding up is contemplated. Methods commonly combined include earnings (manageable profit), net worth/breakup and market approaches, considering capital cover, yield, earning capacity and marketability. Articles Corporate Laws / IBC / SEBI Sat, 02 Jan 2016 10:16:57 +0530 https://www.taxtmi.com/article/detailed?id=6613