Insights
Insights
Perspectives on what we read, analyse, and debate. Insights from our team on diverse and evolving subject matters.
- Ind AS15 May 2026
TReDS / M1 Exchange transactions — substance over form under Ind AS
When a TReDS discounting is recourse-free, is the original trade payable extinguished — or merely refinanced? A note on substance, derecognition and the right Ind AS classification.
Read article6 min - Taxation13 May 2026
Equity-settled ESOPs after Thyrocare: tax position meets Ind AS 102
The Thyrocare Technologies judgment reopens the conversation on ESOP expenditure deductibility — and how the answer interacts with Ind AS 102 share-based payment accounting.
Read article7 min - Firm1 Apr 2026
Ten years at Rajhans Bonista — and 60 since the foundation stone
A note on the legacy that began in 1967 in a small Surat setup, and the office on Ghod Dod Road where we have now spent a decade.
Read article4 min