Business

Written by the Sapient Services editorial team. Reviewed by Devendra Kumar Malhotra, Registered Valuer, Sapient Services Pvt. Ltd., New Delhi. Last updated: October 2026. Regulatory baseline: SEBI ICDR Regulations, 2018, and income-tax provisions, reviewed October 2026. IPO investment in India had its biggest year in 2025, when 103 mainboard IPOs…

Written by Devendra Kumar Malhotra, Registered Valuer under the Companies (Registered Valuers and Valuation) Rules, 2017 | Sapient Services Pvt. Ltd., New Delhi | Last updated: October 2026 A Detailed Project Report (DPR) is the document a bank reads to decide whether your project can repay its loan. If a…

Written by Devendra Kumar Malhotra, Registered Valuer under the Companies Act 2013 | Reviewed by Sapient Services’ Valuation Team, New Delhi | Last Updated: September 2026 You’ve found a deal worth pursuing. The financials look clean, the seller sounds confident, and your instinct says yes. That’s exactly the moment due…

By Devendra Kumar Malhotra, Registered Valuer under the Companies Act, 2013 and Wealth Tax Act, Sapient Services Pvt. Ltd., New Delhi Last updated: 1 October 2026 The mandatory CA-certified audit is gone. The risk it covered is not. For a GST audit in 2026, officers start from your return data,…

In 2015, OYO signed a term sheet to acquire Zostel’s hostel business. The document called itself non-binding, except for five named clauses: confidentiality, approvals, expenses, exclusivity, and governing law. Eleven years later, that case is still in court. An arbitral tribunal once held the whole thing had become binding anyway.…

A deal worth more than ₹2,000 crore can now require CCI approval even if the target’s balance sheet looks unremarkable. That’s the deal-value threshold (DVT) at work, in force since 10 September 2024, and it has expanded the jurisdictional reach of India’s merger-control regime, particularly for high-value transactions involving targets…