Popular Articles

All about CSR and its key features

sunil 22 September 2014 at 11:37

INTRODUCTION Philanthropy is certainly not unheard of in India. However, the Companies Act 2013 is the first-known example of a corporate governance law in the country that enacts specific provisions to mandate and secure corporate spend on a set of

The never ending story of GST transitional credit

Pradeep Jain 18 July 2020 at 14:59

The dispute regarding transitional credit in the GST regime has not resolved even after 3 years of the implementation of GST and God knows when this story would end

Holi of Budget or Budget of Holi. Enjoy it.

CA Umesh Sharma 02 March 2015 at 15:58

Karneet Part 78Holi of Budget or Budget of Holi. Enjoy it.Arjuna (Fictional Character): Krishna, Honorable Finance Minister Mr. Arun Jetley has declared the Budget before Holi on 28th February. Everyones favorite festival Holi is approaching.

Snapshot of changes in operative provisions by the Companies (Amendment) Act, 2015

Sitansh Magia 18 May 2015 at 10:35

The Companies (Amendment) Bill, 2015 - Proposed changes The Companies (Amendment) Bill, 2015 is on the anvil of becoming a reality now. This will reduce many procedural requirements. All proposals seem to be favourabl

Internal Audit of Sub Con Dept of Engg Cos

Vikas Kalyanshetty, ACA 24 August 2009 at 13:59

Sub Contractor: A subcontractor is hired by a general contractor (or prime contractor) to perform a specific task as part of the overall project. The most common concept of a subcontractor is in building works and civil engineering. The incentive to

Internal Audit new approach-Artificial Intelligence

CA Avinash Sunchu 03 November 2016 at 10:52

Internal Audit new approach-need of the hour before we get obsolete

Capital gain on transfer of shares

CA TRIPTI PANDEY 02 April 2018 at 11:48

Greetings of the day. Capital gains taxation has always been a contentious issue drawing the attention of Finance Minister in every Budget, with this year not

Demand under GST

Ruchit Agarwal 27 August 2018 at 11:05

Determination of tax not paid/short paid/erroneously refunded/ITC wrongly availed/utilized for any reason other than fraud or any willful misstatement or suppre..

Taxpayers Win - Favourable Case for Rebate u/s 87A on Short-Term Capital Gains

CA Umesh Sharma 26 November 2024 at 08:39

It's a noteworthy Beena Manishbhai Fofaria V/s CIT(Appeals) case that clarifies the application of Section 87A, especially after the amendments brought by the Finance Act, 2023. This ruling is beneficial for many taxpayers.

How Asset Light Business Models Enable Scalability?

Praveen Goyal 11 December 2015 at 10:53

The Asset-Light model refers to a business strategy that pursues capital efficiency by focusing the equity investment on those assets where a company�s expertise attains the best return for investors. The core of the asset-light approa