Popular Articles

Independent Auditor & Trustworthy Audit

Satvir Singh 25 June 2014 at 12:37

Independence is the bedrock of audit profession. Only an independent auditor can expected to be skeptical, objective & unbiased. To strengthen the independence of auditors, new Companies Act, 2013 contains provisions related to Auditor Rotation. Only

Preferential allotment vs private placement vs right issue - An analysis

Prashant Panda 16 December 2019 at 10:10

India companies in order to invest funds in its business operations, explore many options like Issue of Shares, Debentures, Zero Coupon Bonds, Public Deposits, Loans from Banks and Financial Institutions and other traditional sources.

Fate of GST bill in Rajya Sabha

Bimal Jain 23 July 2015 at 10:33

Fate of GST Bill in Rajya Sabha: Clouds of dissonance on the ongoing Monsoon sessionThe much talked about Goods and Services tax (�GST�) Regime has been creating a buzz amongst all, eagerly waiting for the monsoon session of the Parliamen

Passenger Transportation Services & GST Implications

CA Himanshu Garg 26 December 2019 at 12:09

Implications of GST on Passenger Transportation Services

Penalty for failure to get accounts Audited Section 271B

CA.R.S.KALRA 07 November 2021 at 10:07

If any person fails to get his accounts audited in respect of any previous year or years relevant to an assessment year or furnish a report of such audit as required under section 44AB, the Assessing Officer may direct that such person shall pay, by way of penalty

Maintenance of Books of Accounts and their Worship on the eve of Diwali

CA Umesh Sharma 21 October 2016 at 12:51

Arjuna(Fictional Character): Krishna, the festival of Diwali has arrived. Housewives (Gruhlaxmi) are busy in cleaning and decorating homes. Businessmen are al..

Fine vs Penalty - Companies (Amendment) Ordinance, 2018

CS Jigar Shah 23 November 2018 at 15:19

The Companies (Amendment) Ordinance, 2018 promulgated on November 02, 2018 thereby amending some of the sections of the Companies Act, 2013. One of the major hi..

How to price your products in a marketplace and customer tips

Anand Varma, FCA; FCS. 04 September 2013 at 12:46

How to price your products in a marketplace and customer tips 1 Introduction How you set your prices can have a host of implications for your business. Not every price you set needs to maximize your margins. Many small businesses use price to comp

NCLT & NCLAT under companies act, 2013

CS Divesh Goyal 06 June 2016 at 10:51

It has been more than 14 years that we first heard about National Company Law Tribunal [NCLT] & National Company Law Appellate Tribunal [NCLAT]. But now by MCA Notification dated 1st June, 2016 in exercise of the powers conferred by section 408 o

Critical Analysis of Issues in Taxation Laws (Amendment) Bill, 2019

Sujit Talukder 17 December 2019 at 11:35

The Taxation Laws (Amendment) Bill, 2019 which has been passed by the Parliament will replace the Taxation Laws (Amendment) Ordinance, 2019 (the "Ordinance") promulgated by the President on 20th September 2019 to reduce corporate tax rates and enhanced surcharge on certain incomes by amending the Income Tax Act 1961 and Finance (No. 2) Act, 2019. Here is an analysis of the same.