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Articles by CA Prabhakar Dubey

TDS applicability on provision for expenses

CA Prabhakar Dubey 10 June 2011 at 13:16

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

CA Prabhakar Dubey 13 December 2010 at 12:23

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