Popular Articles

No direct Nexus required of Input vs.Output Services-Export

Bimal Jain 30 January 2013 at 15:47

We are sharing with you an important judgement of Honble CESTAT-Mumbai in the case of M/s Kijiji (India) (P.) Ltd. Versus Commissioner of Central Excise, Mu

An Introduction to Income Tax

Ritik Chopra 28 May 2021 at 09:30

Income tax was introduced in India in 1860 and is generally described as a tax on income, gains or profits earned by a person such as individuals and other entities.

DIR-3 KYC: Mandatory compliance for DIN holders

CS Lalit Rajput 30 July 2019 at 11:33

An Analysis Of MCA Circulars, Notification, Laws And Regulation, E-Forms Etc.

Turnaround strategy adopted by companies

Aarti Maurya 06 June 2022 at 08:33

When external environment, country's economy and market conditions are in declining position businesses employ various strategies to minimize its impact.

Compulsory Maintenance of Accounts - Section 44AA

Jatin Pal 28 June 2025 at 10:25

A question is, can a person engaged in a profession as prescribed under section 44AA(1) adopt the presumptive taxation scheme of Section 44AD?

CSR is a concept wherein, certain companies are required to spend 2% of their Net Profit towards creating a social impact. This includes promoting health care, education, ensuring environmental sustainability etc.

Audit Committee

Ravikumar.G 11 October 2008 at 11:00

The provision of Sec 292A of the Companies Act, 1956 regarding the constitution and functioning of an audit committee:1. Every public co having paid up capital of not less than 5 crores of rupees shall constitute a committee of the Board known as &qu

One Person Company: Soul of proprietorship in corporate body

Mayank vashishta 11 April 2015 at 12:17

ONE PERSON COMPANY: A PRACTICE TO MERGE SOUL OF PROPRIETORSHIP IN THE BODY OF A COMPANY.BY MAYANK VASHISHTA The man who will use his skill and constructive imagination to see how much he can give for a dollar, instead of how little he can giv

Hold your nerves on Match/Exam day- ICAI Cup Part-2

CS LLB Pulkit Gupta 02 March 2011 at 12:01

ICAI CUP 2011- HOLD UR NERVES ON MATCH/EXAM DAY WHY I APPLY FUSION i.e. MIX MY TIPS WITH OTHER TOPICS!!Friends I am back with the 2nd part of series ICAI CUP 2011. People have asked me that why I merge the exam tips with other disciplines/su

For those who want to invest in the right stocks

Equitymaster 14 September 2010 at 12:38

Dividends. We don’t think there is any other concept that has lost as much relevance over the decades as dividends. Indeed, from being the lynchpin of investors at the turn of the century, most investors only make a passing reference to divide