Popular Articles

Law making & Interpretating

Posted by SHINY 31 December 2016 10902 Views

The CONSTITUTION OF INDIA is the Fundamental Law of India. It is the longest written constitution of any nation in the world, containing 395 articles and 12 sc...

Section 80JJAA - Deduction in Respect of New Employees Recruited

Posted by Gurleen Kaur 11 June 2022 10900 Views

Section 80JJAA of the Income Tax Act, 1961 is a tax incentive for employment generation and provides for deduction from INCOME FROM BUSINESS of an assessee for the employment of new employees by the assessee.

Budget 2021 | A birds eye view of important provisions

Posted by CA Rohit kapoor 08 February 2021 10898 Views

This article throws light on the highlights of the important provisions announced under the Union Budget 2021, presented in the parliament on 1st February 2021....

What is Integrity?

Posted by CMA Mrudula M 13 January 2021 10898 Views

In this article, we understand the detailed meaning of Integrity and how we come across some specific scenarios where we have to consciously make our choices when our level of integrity could be questioned.

Practical Aspects of Oppression and Mismanagement

Posted by SANDIP SARKAR 06 December 2017 10897 Views

What is oppression? The term oppression relates to the affairs of the company have been or being conducted in a manner which is prejudicial to the interest of ...

Factors which move forex rates

Posted by bheemashankar 13 September 2008 10896 Views

Factors which move forex rates Foreign exchange rates are extremely volatile and it is incumbent on those involved with foreign exchange - either as a purchaser, seller, speculator or institution - to know what causes rates to move. Actually, there

FAQs on SPICe+ web form

Posted by RUTU SHAH 28 February 2020 10895 Views

SPICE+ is divided into two Parts: SPICe+ Part A represents the section wherein all details with respect to name reservation for a new company has to be entered

General impact of GST

Posted by CA Neha Gupta 26 November 2015 10888 Views

GENERAL IMPACT OF UPCOMING GSTWith �The Winter Session of Parliament� supposed to start from Thursday, 26 November, 2015, the Centre is reaching to the opposition parties to ensure passage of the Constitutional Amendment Bill on GST with

All about GST Suvidha Provider (GSP)

Posted by Suhasini

05 October 2021 10887 Views

It is expected that the GSPs shall provide the tax payers with all services mentioned above in addition to maintaining their individual business ledgers (sales ledger and purchase ledger) and other value added services around the same.

IFRS: Amoritsed cost and tax implications

Posted by CA S.SAIRAM 16 October 2010 10883 Views

Amortized cost basis valuation in IAS-39 with respect to specified financial instruments can be compared to a journey in a passenger train which is either behind or ahead of the schedule and makes lot of discretionary time adjustments (i.e. halts and