About the Book

Business valuation is critical for a variety of transactions, including fundraising, mergers and acquisitions, sale of business, strategic decision-making, voluntary value assessments, and regulatory and financial reporting in accordance with applicable laws. In a rapidly evolving economy like India, valuation has emerged as a niche profession with an increasing need to standardize diverse valuation practices. This has created a demand for capacity building among valuation professionals, as well as the development of proper tools and resources for them.

This third edition from ‘Corporate Professionals’ is fully updated and serves as a well-conceptualized guide, acting as a practical tool for both valuers and companies. Beyond covering valuation principles, processes, approaches, methodologies, and challenges, it delves into the key metrics that form the foundation of valuation in India across various contexts. It also provides an analysis of important judicial pronouncements on valuation by Indian courts and tax tribunals.