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Articles by Shailesh Prajapati

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

  Shailesh Prajapati    22 January 2024 at 17:18

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.

Posted in Corporate Law |   686 Views


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

  Shailesh Prajapati    18 January 2024 at 14:01

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

Posted in Corporate Law |   538 Views


Accountant or Business Accountant: An Industry Perspective

  Shailesh Prajapati    23 August 2023 at 15:48

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.

Posted in Professional Resource |   3905 Views


Valuation of Start-up Companies

  Shailesh Prajapati    11 January 2023 at 14:34

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.

Posted in Corporate Law |   2567 Views


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

  Shailesh Prajapati    25 June 2022 at 13:21

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.

Posted in Income Tax  1 comments |   9368 Views


Practical difficulties of implementing 206C(1H) and 194Q

  Shailesh Prajapati    01 May 2021 at 09:52

This article brings out the practical difficulties as well as a probable solution to the difficulties faced by Small and Medium Enterprise while implementing section 206C(1H) and 194Q.

Posted in Income Tax |   4277 Views


Corporate Valuation: Todays Business need

  Shailesh Prajapati    16 April 2021 at 09:01

Looking at today's Digital economy and businesses multiplying their growth by way of in-organic growth, it is necessary to step into the Valuation of a Business or Division or Unit of a Firm.

Posted in Professional Resource |   1572 Views