Articles by Shailesh Prajapati

Global Capability Centres: Shaping New Growth Story of India

03 December 2025 240 Views

Discover how Global Capability Centers (GCCs) in India have evolved from cost-saving units to strategic hubs driving innovation, R&D, digital transformation, and economic growth. Learn about their key functions, impact on employment, emerging destinations, and the opportunities and challenges they create for Indian MSMEs.

Sections 79 & 72A in Corporate Restructuring: A Comparative Study with Income Tax Bill 2025

Posted by Shailesh Prajapati

19 May 2025 1594 Views

Corporate Restructuring and study of Section 79 and Section 72A of the Income Tax Act and corresponding Section in the Income Tax Bill 2025.

Artificial Intelligence and Analytics

Posted by Shailesh Prajapati

12 March 2025 363 Views

This article delves into the nuanced dynamics of AI-driven decision-making versus human-driven decision-making, exploring the balance required to harness the strengths of both.

CFOs and Key Risk Mitigation Strategies

Posted by Shailesh Prajapati

11 March 2025 207 Views

Chief Financial Officers (CFOs) face a dynamic and challenging landscape. The top risks they should prioritize include economic uncertainty, cyber threats, and talent management

Corporate Structure and Identification of Red Flags

Posted by Shailesh Prajapati

22 May 2024 686 Views

Understanding various flags and fixing the flags

Business Responsibility & Sustainability Reporting (BRSR) - Should Companies implement it even though it is not mandatory!

Posted by Shailesh Prajapati

22 January 2024 904 Views

The format is further updated by SEBI in July 2023. Sustainable Reporting Standard Board of ICAI developed the scoring mechanism of BRSR by assigning scores to BRSR.

Environmental, Social and Governance (ESG) - Need for an organization to attract various stakeholders

Posted by Shailesh Prajapati

18 January 2024 652 Views

ESG approach provides a comprehensive and integrated approach on sustainability which emphasize not only Environmental impact but also Social and Governance in an organization.

Accountant or Business Accountant: An Industry Perspective

Posted by Shailesh Prajapati

23 August 2023 4099 Views

Although in a Large Industry, the various functions are handled by various departments still the Role and the expectation from CFO is always the guiding person to the CTO or COO or the different functions unless the person wants to stick to numbers.

Valuation of Start-up Companies

Posted by Shailesh Prajapati

11 January 2023 2687 Views

This Article is written with a view to understanding the Valuation of Start ups where it differs from that of an ongoing company i.e. Going concerned where we have past track record as well as future trend /orders etc.

Section 194R: Tax Deducted at Source on benefits or Perquisites

Posted by Shailesh Prajapati

25 June 2022 9577 Views

The new section mandates a person, who is responsible for providing any benefit or perquisite to a resident, to deduct tax at source @10% of the value or aggregate of value of such benefit or perquisite, before providing such benefit or perquisite.