Articles by CA Kanika Mittal
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Tax Implications where liabilities are paid off By way of book adjustment
Posted by CA Kanika Mittal
13 November 2019
19567 Views
As per provisions of Section 40A(3) Where the assessee incurs any expenditure in respect of which a payment or aggregate of payments made to a person in a day,...
External Confirmations 3R's - Relevant, Reliable, Risk Mitigable
Posted by CA Kanika Mittal
26 March 2018
4358 Views
When used with other audit procedures, external confirmations can be an effective audit tool in detecting fraud in accounts. In addition, to obtain sufficient a...
Significance of Bank Reconciliation Statement
Posted by CA Kanika Mittal
12 March 2018
17166 Views
There are numerous reasons to analyze BRS prepared by an entity. One major reason why should an auditor has to be vigilant while performing BRS audit is discuss...
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