Articles by CMA SIVAKUMAR A,ACMA.

Tax Planning while setting up of a business with reference to nature of business

CMA SIVAKUMAR A,ACMA. 25 March 2023 at 15:32

Tax Planning while setting up of a business with reference to the Nature of business related with AY 2021-2022, AY 2022-2023 and AY 2023-2024. An analysis of Eight important Deductions as per the Income Tax Act.

Section 73 and 74 of CGST Act 2017: Demand of Tax

CMA SIVAKUMAR A,ACMA. 01 March 2023 at 09:02

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

GST Audit: A Brief Analysis

CMA SIVAKUMAR A,ACMA. 19 December 2022 at 09:00

GST Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal

Case Study - Investment Avenues

CMA SIVAKUMAR A,ACMA. 07 August 2021 at 09:07

Investment avenues refer to the different alternatives, through which, different people can channelize their money in a profitable manner.

Tax Planning while setting up of a business for A.Y 2021-2022 and A.Y 2022-2023

CMA SIVAKUMAR A,ACMA. 17 May 2021 at 10:06

Tax Planning while setting up of a business with reference to the Nature of Business for A.Y 2021-2022 and A.Y 2022-2023 - An analysis of Eight important Deductions as per the Income Tax Act.

Redemption of Debentures as per Companies Act 2013 and its latest Amendments

CMA SIVAKUMAR A,ACMA. 14 December 2020 at 09:52

Through this article, I intend to summarize relevant provisions relating to the Redemption of Debentures as per the Companies Act 2013 and its latest Amendments.

Bonus Shares and Right Issue as per Companies Act 2013 and its latest Amendments

CMA SIVAKUMAR A,ACMA. 07 December 2020 at 09:57

Through this article, I intend to summarize relevant provisions relating to Bonus Shares and Right Issue as per the Companies Act 2013 and its latest Amendments.

Buyback of Shares as per Companies Act 2013 and its latest Amendments

CMA SIVAKUMAR A,ACMA. 23 November 2020 at 09:59

Summarizing relevant provisions relating to Buy-Back of Shares as per Companies Act 2013 and its latest Amendments including relevant accounting journal entries.

Redemption of Preference Shares as per Companies Act 2013 and its latest Amendments

CMA SIVAKUMAR A,ACMA. 16 November 2020 at 10:25

Through this article, I intend to summarize relevant provisions relating to the Redemption of Preference Shares as per Companies Act 2013 and its latest Amendments.

IND AS 38, IAS 38, and SIC 32 - Intangible Assets

CMA SIVAKUMAR A,ACMA. 02 November 2020 at 10:02

Each AS offers a wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. In this article, we discuss IND AS 38, IAS 38, "Intangible Assets"