Easy Office
LCI Learning

Articles by CA Aman Rajput

avatarView Full Profile

Compulsory Registration in GST irrespective of Threshold Limit

  CA Aman Rajput    30 November 2023 at 08:51

The Goods and Services Tax (GST) Act, 2017, mandates that certain categories of taxpayers must obtain GST registration irrespective of their turnover or threshold limit of 40 lac or 20 lac for goods and services respectively.



Some interesting points about Income Tax Reassessment and Amendments

  CA Aman Rajput    29 November 2023 at 09:09

In the dynamic realm of income taxation, the process of reassessment has witnessed significant legal amendments aimed at striking a balance between taxpayer rights and revenue interests. Recent changes, particularly those introduced by the Finance Acts of 2021 and 2022



Hidden facts about Payment of Gratuity Act, 1972

  CA Aman Rajput    28 November 2023 at 08:53

In this article, the author gives a deep analysis into the world of work rules for availing the Payment of Gratuity Act, 1972.



How to Start an Audit of a Listed Entity?

  CA Aman Rajput    27 November 2023 at 08:48

In this article, we will discuss the step-by-step process of initiating an audit of a listed entity.



OpenAI's Tumultuous Journey: Sam Altman's Departure and Microsoft's Strategic Move

  CA Aman Rajput    25 November 2023 at 09:11

In the dynamic and ever-evolving realm of artificial intelligence, the OpenAI-Sam Altman conflict has emerged as a captivating narrative, highlighting the intricate interplay between innovation, leadership, and corporate interests. This saga, unfolding amidst the relentless pursuit of technological breakthroughs, has propelled Microsoft to the forefront of the AI revolution.



Standards on Auditing for LLPs by ICAI

  CA Aman Rajput    24 November 2023 at 09:01

ICAI has proposed Standards on Auditing for Limited Liability Partnerships (LLPs), let's discuss this with explanation of each SA applicable to LLPs



Tata Technologies IPO Analysis: Analysis and Overview

  CA Aman Rajput    23 November 2023 at 08:59

Tata Technologies Limited, a subsidiary of the renowned Tata Group, is poised to make its mark on the public market with its initial public offering (IPO).



High-net-worth individuals turn to LLPs for tax optimisation

  CA Aman Rajput    22 November 2023 at 09:05

In this article, I will discuss a Tax planning strategy for High net worth Individuals (HNI) to save their taxes



Active Role of an Income-tax Officer: Balancing Adjudication with Investigation

  CA Aman Rajput    21 November 2023 at 14:27

The Income-tax Officer is not only an adjudicator but also an investigator. He cannot remain passive in the face of a return which is apparently in order but calls for further inquiry.



Maintaining Integrity of the Chartered Accountant Profession: Analysis on HC judgement w.r.t Misconduct

  CA Aman Rajput    21 November 2023 at 09:05

The recent case of the Institute of Chartered Accountants of India v. Manakchand Laxman Baheti serves as a stark reminder of the importance of ethical conduct within the Chartered Accountant (CA) profession.