Popular Articles

ITC eligibility of CSR expenditure under GST and Finance Bill, 2023

Member (Account Deleted) 20 March 2023 at 08:54

Upto March 2014, the companies were undertaking CSR activities as per their internal polices. However, from 1 April 2014, the section 135 of Companies Act, 2013 made mandatory for certain categories of companies to undertake CSR. Also, the activities which should be undertaken as part of CSR are listed in Schedule VII to the Companies Act, 2013.

LLP Second Amendment Rules effective from 2nd Oct 18

CS Divesh Goyal 09 October 2018 at 11:00

In this Editorial the author shall deliberate the Provisions of LLP Act, 2008 as on 02nd October, 2018 in respect of Incorporation of Limited Liability Partner..

Benefit of Lower GST rate for services of Works Contract

CA Ishu Mittal 26 April 2019 at 18:40

In case of composite supply of �works contract�* as defined in section 2(119) of CGST Act, 2017, other than(i) Construction of affordable residen

How to choose the right mutual fund option?

Ramalingam K 31 December 2015 at 16:36

Everyone has some or the other kind of financial goals, no matter how big or small these might be, which they want to accomplish. Mutual Funds, here may seem an easily achievable investment option to go for;however one may still be perturbed about ch

Technical analysis

Venkat Rao Marella 23 November 2012 at 11:20

Technical analysis There are two methodologies for analyzing the stocks trading in the secondary market. One of that is fundamental analysis which involves study of the financial strengths of the company whose stock is picked up. The other one is th

Job Hopping

Mitika 06 June 2011 at 13:19

"It is almost a year now... I am looking for a change.", "I will be shifting soon. " These are few of the most common statements by those who are into jobs. They are dissatisfied with their present job, because they no

Important Points While Computing Income Under Profits And Gains Of Business Or Profession

Ritik Chopra 05 August 2021 at 09:16

Profits and Gains of Business or Profession is considered as an important head of income while computing taxable income. Let us discuss the guiding points that should be kept in mind while computing income under PGBP.

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 : A Miscarriage Before The Baby Is Born

MONISH BHALLA 02 September 2019 at 13:24

The Intention of the government is crystal clear: There is a need to unload the legacy litigation baggage and allow business to m..

Challenges in Auditing Cloud Computing

Hari Iyer CA, MBA, CISA, FCPA 23 April 2018 at 11:03

Cloud Computing As a relatively recent trend, the industry is still settling on the definitions of cloud computing. Gartner defines it as �a style of comp

Holding of the AGM through Video Conferencing

CS Divesh Goyal 30 July 2021 at 11:27

To facilitate, the companies and businesses in India, MCA has allowed them to hold their Annual General Meeting by Video Conferencing or other audiovisual means amidst the COVID-19 crisis.