Articles by CA Prabhakar Dubey

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TDS applicability on provision for expenses

Posted by CA Prabhakar Dubey 10 June 2011 63795 Views

Hi All, Recently I have read the article on CACLUBINDIA that TDS will be applicable on provision for expenses. First we must understand that what is the provision for expenses we booked in the books of accounts. As per AS 29, provision is the estima



Consolidation requirements under AS-21

Posted by CA Prabhakar Dubey 13 December 2010 36975 Views

Issues: There are two companies. Both companies holding 50:50 in one another company. After some period of time, one company purchased additional 1 equity shares due to which the holding of this company is increased more than 50%. Is in this case co




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