D. V. Ramana

D. V. Ramana

DV Ramana is a Professor of Accounting at the Xavier Institute of Management, Bhubaneswar.

SC Verdict on Tiger Global: A Case of Substance Over Form

The Supreme Court’s Tiger Global ruling signals a decisive shift in India’s tax jurisprudence, privileging economic substance over offshore form in cross-border exits.

D. V. Ramana

February 10, 2026 at 7:05 AM IST

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Offer for sale in IPO: From Caveat Emptor to Caveat Venditor

As offer-for-sale dominates Indian IPOs, public markets risk becoming exit ramps. Stronger seller accountability is vital to protect trust, pricing, and capital formation.

D. V. Ramana

January 2, 2026 at 9:13 AM IST

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Buffett’s Last Letter and Eight Principles

At 95, Warren Buffett bids farewell with eight timeless principles of financial and ethical leadership every manager should learn from.

D. V. Ramana

December 7, 2025 at 2:19 PM IST

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When a Bharat Ratna Sells Gold

Opinion

Tendulkar’s endorsement of Titan’s gold exchange plan blurs the line between public trust and private profit, raising ethical questions about national icons in commerce.

D. V. Ramana

October 29, 2025 at 6:52 AM IST

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The Bureau

Duvvuri Subbarao on India’s Growth, Inflation Targeting and Centre–State Faultlines
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