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Articles by CA Rashmi Ainapur

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Sec 50C - A Double Edged Sword

  CA Rashmi Ainapur    04 October 2013 at 11:56

SEC 50C A DOUBLE EDGED SWORD Sec 50 C of Income Tax Act was introduced by Finance Act 2002, with effect from 01-04-2003 i,e Assessment Year 2004-05. The main intention for introducing Sec 50 C was to curb the movement of unaccounted elemen

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Posted in Income Tax  35 comments |   20379 Views


Sustainability Reporting - A New Dimension of a CA

  CA Rashmi Ainapur    30 January 2013 at 15:49

Introduction: Global warming, climate change, social degradation and economic crisis are posing serious threats for the organizations to survive. Day by day o

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Posted in Others  11 comments |   19065 Views


The Era of Accounting Standards

  CA Rashmi Ainapur    05 December 2012 at 12:22

Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles

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Posted in Accounts  4 comments |   23442 Views


Intangible Assets - An yardstick to measure company's value

  CA Rashmi Ainapur    20 July 2012 at 11:14

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w

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Posted in Others  4 comments |   11928 Views