Articles by CMA SIVAKUMAR A,ACMA.
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Section 73 and 74 of CGST Act 2017: Demand of Tax
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
Tax Planning while setting up of a business with reference to nature of business
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.
GST Audit: A Brief Analysis
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
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
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
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
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
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
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
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"
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