Treatise on Related Party Transactions

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ISBN: 978-93-4808-071-4

AUTHOR: CA. KAMAL GARG

Edition: 1st edn., 2025

Year: 2025

Pages: 296

About Treatise on Related Party Transactions
 

Chapter 1       Related Parties under Companies Act                                   

Chapter 2       Related Parties under SEBI LODR                                      

Chapter 3       Ind AS 24 (IAS 24): Related Parties                                     

Chapter 4       Declaration in Respect of Beneficial Interest in any Share   

Chapter 5       Promoter and Promoter Group                                              

Chapter 6       Related Party Transactions – under Companies Act and SEBI LODR        

Chapter 7       Omnibus Approval                                                                 

Chapter 8       Material Related Party Transactions                                      

Chapter 9       Disclosure of RPTs to the Stock Exchanges                         

Chapter 10     Borrowing Powers of Directors of a Company                     

Chapter 11     Loans and Investment by the Companies                              

Chapter 12     Restriction on Non-Cash Transactions involving Directors   

Chapter 13     Material Subsidiary                                                                

Chapter 14     Specimen Policy for Determining 'Material' Subsidiary        

Chapter 15     Specimen Policy on Materiality of Related Party Transaction
  • SKU: #978-93-4808-071-4
  • Country: India
CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He is also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai ICAI ICSI, Direct Taxes Regional Training Institute (North-west Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including ‘IFRS and Ind AS Concepts and Applications’. ‘Accounting Standards and IFRS’, Series of Books on Companies Act, 2013, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, Handbook on Company’s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL’, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, ‘Interim Financial Reporting, ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘ Systematic Approach to Auditing’ for CA (PCC) studies published by Bharat Law House Private Limited. He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. He possesses a rich industry experience in the areas of Corporate laws (Like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
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