{"id":999,"date":"2020-09-22T02:54:11","date_gmt":"2020-09-22T02:54:11","guid":{"rendered":"http:\/\/wpdemo.archiwp.com\/maxbizz\/?page_id=999"},"modified":"2023-04-24T14:38:23","modified_gmt":"2023-04-24T14:38:23","slug":"valuation-services","status":"publish","type":"page","link":"https:\/\/kdhir.in\/index.php\/valuation-services\/","title":{"rendered":"Valuation Services"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"999\" class=\"elementor elementor-999\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16e8a303 elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16e8a303\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4b91cec3 ot-flex-column-vertical\" data-id=\"4b91cec3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63874633 elementor-widget elementor-widget-heading\" data-id=\"63874633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VALUATION SERVICES:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f7d956 elementor-widget elementor-widget-accordion\" data-id=\"1f7d956\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3301\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation in case of Mergers and Acquisition:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3301\"><p>Mergers and Acquisitions in the corporate sector of India are increasing significantly day by day. Irrespective of the purpose for which a merger or acquisition takes place, their main aim is to help entities expand their size and value in the market. After a merger or acquisition takes place, the value of the entities involved equals the sum of their independent values. However, it often happens that mergers and acquisitions tend to have a negative impact on the entities involved due to incorrect estimation of entity value. Though there are precise approaches and methodologies to estimate the value of an entity but when they are put to practical use it becomes a complex process. During mergers and acquisitions, the intended purpose of the valuation is identified so that the calculated value matches with the required purpose. Few instances where the valuation is done based on the purpose are:<\/p><ul><li>Corporate Restructuring;<\/li><li>Calculating the consideration for the sale of business or acquisition;<\/li><li>\u00a0Calculating Share Exchange Ratio<\/li><li>Liquidation of the company;<\/li><li>Calculating the consideration for sale or purchase of equity stake;<\/li><li>During family separation, there is a need to calculate the value of assets and businesses owned by such a family;<\/li><li>The portfolio value of investments is calculated by the virtue of Private Equity Funds or Venture Funds;<\/li><li>Purchase or sale of intangible assets such as rights, patents, trademarks, copyrights, brands, etc;.<\/li><li>For the purpose of getting listed on the Stock Exchange, calculating the fair value of the shares is required;<\/li><li>Calculating the fair value of shares for providing Employee Stock Ownership Plan following the Employee Stock Ownership Plan guidelines.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3302\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation of Start-ups:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3302\"><p>Startup valuation is simply the process of quantifying the worth of a Company, aka its valuation. It is the value of a startup business taking into account the market forces of the industry and sector in which that business belongs. A startup valuation may account for factors like your teams expertise, product, assets, business model, total addressable market, competitor performance, market opportunity, goodwill, and more. If you have actual revenues, you\u2019re able to use concrete economic numbers as a starting point.<\/p><p>It\u2019s important to estimate the value of a startup because of the uncertainty and risks that may affect its growth. Using the startup valuation, possible investors can calculate the potential return on their investment and decide whether to fund the business. So, If you are trying to raise capital for your startup company, or you\u2019re thinking of putting money into one it\u2019s important to determine the company\u2019s worth.<\/p><p><strong>Pre-Money Valuation:<\/strong> A pre-money valuation is the value of a company before it receives outside investment. Potential investors often conduct research and come up with calculations of what they think the company is worth. The company may reject that figure and wait for a higher pre-money valuation from a different party<\/p><p><strong>Post-Money Valuation:<\/strong> A post-money valuation is the value of a company after it receives investment. Whether a valuation figure refers to pre- or post-money makes a difference in the number of shares an investor will own in a company.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3303\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation under Insolvency & Bankruptcy Code, 2016 (IBC 2016):<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3303\"><p>Business <strong>valuation under IBC, 2016<\/strong>\u00a0estimates the fair and liquidation value by-.<\/p><ul><li>Two registered valuers are appointed by the resolution professional. The registered valuer estimates the fair and liquidation value in accordance with the internationally accepted valuation standards. They estimate the fixed and liquidation values after physical verification of the inventory and the fixed assets of the corporate debtor.<\/li><li>If the resolution professional finds the two estimates of the value significantly different, then he may appoint another registered valuer who will submit an estimate of the value computed similarly.<\/li><li>Finally, the average of two estimates will be considered as the fair value and liquidation value.<\/li><\/ul><p>The International Valuation Standards 2017 defines the fair value \u201cas the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\u201d<\/p><p>The International Valuation Standards define liquidation value as the &quot;amount that would be realized when an asset or group of assets are sold on a piecemeal basis. Liquidation Value should consider the costs of getting the assets into saleable condition as well as those of the disposal activity. Liquidation Value can be determined under different premises of value:<\/p><p>An orderly transaction with a typical marketing period.<br \/>A forced transaction with a shortened marketing period.<br \/>A valuer must disclose which premise of value is assumed.\u201d<\/p><p>\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3304\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation under Companies Act, 2013:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3304\"><p>Section 247 states that in case of valuation is required to be made in respect of shares, stocks, debentures, properties, goodwill, securities, or any other asset under any of the provisions of this Act, then it shall be done by a registered valuer. Such Registered valuer under the Companies Act shall be a member of a recognized organization and shall be appointed by the audit committee or Board of Directors, as the case may be.<\/p><p><strong>Situations Requiring Valuation Under the Companies Act 2013<\/strong><\/p><p><strong>Following are the situations that require a Registered valuer under the Companies Act, 2013:<\/strong><br \/><strong>1)\u00a0\u00a0Further Issue of Shares \u2013 Section 62(1)(c)<\/strong><br \/>If a company proposes to issue further share capital, then the price of such further issue shall be determined by the registered valuer. Further, where the shares are issued by a company on a preferential basis for cash or for consideration other than cash, then such shares shall be offered only if the price of such shares is determined by a registered valuer.<br \/><strong>2)\u00a0 Valuation of Assets \u2013 Section 177(4)(vi)<\/strong><br \/>In case the valuation of assets is required under this act, then it shall be done by a registered valuer only.<br \/><strong>3)\u00a0 Valuation of Assets that are Acquired for Consideration Other than Cash \u2013 Section 192(2)<\/strong><br \/>If a director of a company or its subsidiary or associate company acquires any asset from the company for consideration other than cash, then the value of such assets shall be determined by a registered valuer.<br \/><strong>4)\u00a0\u00a0Valuation of Shares and Property in Compromise and Arrangement<\/strong><br \/>In case of a compromise or arrangement entered between the company and the shareholders or the creditors, the valuation report of the shares, securities, assets, or properties, tangible or intangible, movable or immovable shall be made by a registered valuer. The valuation report shall be shared with the creditors and shareholders.\u00a0<br \/><strong>5)\u00a0 Merger and Amalgamatio<\/strong>n<br \/>In case the company is entering into a merger or amalgamation transaction, then the valuation report of the shares, securities, assets, or properties, tangible or intangible, movable or immovable shall be obtained from a registered valuer. The Registered valuer under the Companies Act, 2013 shall also provide the swap ratio report. Further, in case a dissenting member of the transferor company wants to exit the company by transfer of his shares, then he may require the liquidator of the company to purchase his interest at a price determined by the Registered valuer under the companies act.<br \/><strong>6)\u00a0\u00a0Liquidation of Company<\/strong><br \/>In case a company is in the process of winding up, then a valuation report from the registered valuer shall be submitted to the such liquidator to determine the value of the assets and liabilities. In case of voluntary winding up of the company, the declaration of insolvency provided by the directors shall be accompanied by a valuation report issued by a Registered valuer under the companies act, 2013.<br \/>In nutshell, the valuations under the Companies Act, 2013 shall be done by a Registered Valuer\u00a0irrespective of the situation requiring a valuation.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-3305\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation Foreign Exchange Management Act, 1999 (FEMA):<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-3305\"><p>As per RBI guidelines the fair value of equity shares, compulsory convertible capital instruments or any other capital instruments of an Indian Company, in case of allotment or transfer to or from Non-Resident must be carried out in accordance with any internationally accepted valuation methodologies. The valuation shall be duly certified by a Chartered Accountant or SEBI Registered Category I Merchant Banker, where the shares or the capital instrument are not listed on any recognized stock exchange in India.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-3306\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation Income Tax Act, 1961:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-3306\"><p>The valuation rules are specified under Rule 11U, Rule 11UA, Rule 11UAA and Rule 11UB for various provisions under the IT Act which cover valuation options in case of various assets including equity shares and other securities. There are\u00a0two options\u00a0for valuation of Fair Market Value (\u201cFMV\u201d) under rule 11UA: a) NAV method: As per Rule 11UA, there is no specific requirement that which person will do the valuation. Therefore,\u00a0any registered valuer\u00a0can do the valuation for issue of shares on fair Market Value. b) Discounted Free Cash Flow Method (DCF):\u00a0It indicates the fair market value of a business based on the value of projected cash flows that the business is expected to generate in future. Rule 11UA(2)(b) deals with valuation as per DCF.<\/p><p><strong>Valuation of shares and securities u\/s 56(2)(viib) (Applicable to company issuing shares and securities)<\/strong><\/p><p>As per Section 56(2)(viib), where a private company receives, in any previous year, from any person being a resident, any consideration for issue of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value (FMV) of the shares shall be chargeable to income tax under income from other sources.<\/p><p>FMV as on the valuation date (VD) for\u00a0<strong>issuance of shares<\/strong>\u00a0shall be the value \u2014 as may be determined in accordance with Rule 11UA(2) of Income Tax Rules, 1962; or or as may be substantiated by the company to the satisfaction of the Assessing Officer, whichever is higher.<\/p><p><strong>Valuation of shares and securities u\/s 56(2)(x)(Applicable to recipient of shares and securities)<\/strong><\/p><p>As per section 56(2)(x)(c) where a person receives any property other than immovable property without consideration or for a consideration less than fair market value of such property by an amount exceeding Rs. 50,000, the difference between fair market value of property and consideration paid, shall be taxable in hands of recipient as income from other source.<\/p><p>It may be note that in case of transfer of unquoted shares by a person at value lesser than fair market value as defined in above rule 11UA (1)(c)(b) and 11UA (1)(c)(c), the fair market value as defined in these rules shall be considered as sale consideration for such transaction. Refer Section 50CA of Income tax act read with Rule 11UAA.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-3307\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valuation under Reserve Bank of India Act, 1934:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-3307\"><p>Valuations under the Reserve Bank of India Act, 1934 triggers in two scenarios:<\/p><ul><li>Issue or transfer of equity shares or compulsory convertible instruments of an Indian company is taking place between a resident company and a non-resident company, Foreign Direct Investment valuations get attracted.\u00a0<br \/><br \/><\/li><li>When an Indian company acquires or transfers, equity shares in an overseas company Overseas Direct Investment valuations get triggered.<\/li><\/ul><p>For share transactions, ODI and FDI valuations are required to be performed.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-3308\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Fairness Opinion:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-3308\"><p>A fairness opinion is required in M&A Transactions to give an independent objective and financial analysis, as to the fairness of Share exchange ratio \/ Share entitlement ratio in case of a merger\/ amalgamation or purchase consideration payable in case of an acquisition. Fairness opinion is either mandated under regulatory provisions or is undertaken as a good corporate governance practice.<\/p>\n<p>In case of Listed Companies, the Fairness Opinion is required on the valuation of assets\/equity shares of the listed as well as the unlisted company by the valuers from an independent merchant banker under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.<\/p>\n<p>We can provide independent fairness opinion to the Board of Directors \/ Management of the companies in connection with their proposed transaction.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-15f5df24 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"15f5df24\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7599bb44 ot-flex-column-vertical\" data-id=\"7599bb44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab863bd elementor-widget elementor-widget-iprogress\" data-id=\"ab863bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"iprogress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t\t<div class=\"circle-progress\" data-color=\"#65AC4C\" data-height=\"4\" data-size=\"160\">\r\n\t\t\t<div class=\"inner-bar\" data-percent=\"75\">\r\n\t\t\t\t<span>\r\n\t\t\t\t\t<span class=\"percent\">75<\/span>\t\t\t\t<\/span>\r\n\t\t\t<\/div>\r\n\t\t\t<h6>marketing analysis<\/h6>\t\t<\/div>\r\n\t\t\r\n\t    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-79f2c7f ot-flex-column-vertical\" data-id=\"79f2c7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d4d73e elementor-widget elementor-widget-iprogress\" data-id=\"6d4d73e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"iprogress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t\t<div class=\"circle-progress\" data-color=\"#65AC4C\" data-height=\"4\" data-size=\"160\">\r\n\t\t\t<div class=\"inner-bar\" data-percent=\"65\">\r\n\t\t\t\t<span>\r\n\t\t\t\t\t<span class=\"percent\">65<\/span>\t\t\t\t<\/span>\r\n\t\t\t<\/div>\r\n\t\t\t<h6>business innovation\n<\/h6>\t\t<\/div>\r\n\t\t\r\n\t    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-69ad1867 ot-flex-column-vertical\" data-id=\"69ad1867\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71225e6f elementor-widget elementor-widget-iprogress\" data-id=\"71225e6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"iprogress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t\t<div class=\"circle-progress\" data-color=\"#65AC4C\" data-height=\"4\" data-size=\"160\">\r\n\t\t\t<div class=\"inner-bar\" data-percent=\"90\">\r\n\t\t\t\t<span>\r\n\t\t\t\t\t<span class=\"percent\">90<\/span>\t\t\t\t<\/span>\r\n\t\t\t<\/div>\r\n\t\t\t<h6>finance strategy<\/h6>\t\t<\/div>\r\n\t\t\r\n\t    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-378d3c6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"378d3c6b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-365dfcbc ot-flex-column-vertical\" data-id=\"365dfcbc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-199fae0f section-baner elementor-widget elementor-widget-text-editor\" data-id=\"199fae0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>We are Always Ready to Assist Our Clients<\/h3><p>developing financial processes and procedures<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4aaf240e ot-flex-column-vertical\" data-id=\"4aaf240e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42d9e0dc elementor-widget elementor-widget-heading\" data-id=\"42d9e0dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Services<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1be76f40 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1be76f40\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4151387e ot-flex-column-vertical\" data-id=\"4151387e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc2f8a0 widget-title elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cc2f8a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7d7e62f4 ot-flex-column-vertical\" data-id=\"7d7e62f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2dd33e1d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2dd33e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4d3b30 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e4d3b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/audit-assurance\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit & Assurance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/direct-taxes\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Direct Taxes<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/indirect-taxes\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indirect Taxes<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/insolvency-bankruptcy-advisory\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Insolvency & Bankruptcy Advisory<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/ifrs-indas\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">IFRS \/ IndAS<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/?page_id=2728&preview=true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">RERA Advisory<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/?page_id=2729&preview=true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Forensic Accounting and Fraud Detection Services<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/?page_id=2730&preview=true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting and Business Support<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/kdhir.in\/index.php\/our-services__trashed\/valuation-services\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 29.107 29.107\" style=\"enable-background:new 0 0 29.107 29.107;\" xml:space=\"preserve\"><g>\t<g id=\"c147_full_moon\">\t\t<g>\t\t\t<path d=\"M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555    C29.106,6.562,22.55,0,14.554,0z\"><\/path>\t\t<\/g>\t<\/g>\t<g id=\"Capa_1_14_\">\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Valuation Services<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-410734aa elementor-widget elementor-widget-heading\" data-id=\"410734aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Contacts<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-300b0f89 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"300b0f89\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3ae8f394 ot-flex-column-vertical\" data-id=\"3ae8f394\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f721576 widget-title elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f721576\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1aa2926c ot-flex-column-vertical\" data-id=\"1aa2926c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b544bca elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b544bca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5af1bbc0 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5af1bbc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tVisit Us Daily\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFF-102, First Floor, Golden Gallery\nRailway Road, Near PP Jewellers\nRohtak \u2013 124001\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7644e838 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7644e838\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"tel:+1-800-456-478-23\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Have Any Questions?\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 384 384\" style=\"enable-background:new 0 0 384 384;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M353.188,252.052c-23.51,0-46.594-3.677-68.469-10.906c-10.719-3.656-23.896-0.302-30.438,6.417l-43.177,32.594   c-50.073-26.729-80.917-57.563-107.281-107.26l31.635-42.052c8.219-8.208,11.167-20.198,7.635-31.448   c-7.26-21.99-10.948-45.063-10.948-68.583C132.146,13.823,118.323,0,101.333,0H30.813C13.823,0,0,13.823,0,30.813   C0,225.563,158.438,384,353.188,384c16.99,0,30.813-13.823,30.813-30.813v-70.323C384,265.875,370.177,252.052,353.188,252.052z\"><\/path>\t<\/g><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"tel:+1-800-456-478-23\" >\n\t\t\t\t\t\t\tHave Any Questions?\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t+91 965 466 77 66\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-727a15a5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"727a15a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"mailto:maxbizz@mail.com\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Mail Us\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-telegram-plane\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:maxbizz@mail.com\" >\n\t\t\t\t\t\t\tMail Us\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tkdhirca@gmail.com \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1712b90e elementor-widget elementor-widget-image\" data-id=\"1712b90e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"470\" height=\"470\" src=\"https:\/\/kdhir.in\/wp-content\/uploads\/2020\/11\/certificate.svg\" class=\"attachment-full size-full wp-image-1867\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VALUATION SERVICES: Valuation in case of Mergers and Acquisition: Mergers and Acquisitions in the corporate sector of India are increasing significantly day by day. Irrespective of the purpose for which a merger or acquisition takes place, their main aim is to help entities expand their size and value in the market. After a merger or [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-999","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/pages\/999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/comments?post=999"}],"version-history":[{"count":20,"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/pages\/999\/revisions"}],"predecessor-version":[{"id":3082,"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/pages\/999\/revisions\/3082"}],"wp:attachment":[{"href":"https:\/\/kdhir.in\/index.php\/wp-json\/wp\/v2\/media?parent=999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}