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Articles by CA Rashmi Ainapur

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Gravity of BRSR in Indian MSMEs

  CA Rashmi Ainapur    22 November 2023 at 14:29

In this backdrop, let's try to understand the significance of BRSR in Indian MSMEs.

Posted in Corporate Law |   1294 Views


Sec 50C - A Double Edged Sword

  CA Rashmi Ainapur    04 October 2013 at 11:56

SEC 50C A DOUBLE EDGED SWORD Sec 50 C of Income Tax Act was introduced by Finance Act 2002, with effect from 01-04-2003 i,e Assessment Year 2004-05. The main intention for introducing Sec 50 C was to curb the movement of unaccounted elemen

Posted in Income Tax  35 comments |   20713 Views


Sustainability Reporting - A New Dimension of a CA

  CA Rashmi Ainapur    30 January 2013 at 15:49

Introduction: Global warming, climate change, social degradation and economic crisis are posing serious threats for the organizations to survive. Day by day o

Posted in Others  11 comments |   20102 Views


The Era of Accounting Standards

  CA Rashmi Ainapur    05 December 2012 at 12:22

Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles

Posted in Accounts  4 comments |   23920 Views


Intangible Assets - An yardstick to measure company's value

  CA Rashmi Ainapur    20 July 2012 at 11:14

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w

Posted in Others  4 comments |   12344 Views