Popular Articles

Related party transactions, whether related?

PRABHAKAR KS 30 January 2018 at 10:53

Synopsis To run a business and make adequate tax planning, an assessee and entities may require entering into a number of transactions with outsiders as well as..

How to Register Trademark Online

Deepanshi Bansal 06 September 2018 at 11:04

A trademark is unique symbol or word which is used to represent your business products or services and also differentiates your product from others. By trade ma..

All About IFRS

CCI Team 16 June 2021 at 09:36

The International Financial Reporting Standards were established to bring consistency and reliability to businesses and their financial statements by creating a common accounting language.

DDT as I-T must be added to 'book profit' while computing MAT

CA Nikita 21 June 2007 at 07:41

The increase in the dividend distribution tax (DDT) rate in the Finance Act 2007 was viewed sceptically by the industry. The levy of minimum alternate tax (MAT) on the IT sector, which is enjoying tax deduction under section 10A/10B of the Income Tax

Detailed strategy for Strategic Financial Management

Rohan Deshmukh 21 March 2020 at 12:56

One of the most interesting subject of CA Final is Strategic and Financial Management.As we all know, SFM is the most scoring paper of CA Final and most of the ..

Companies Fresh Start Scheme 2020

CS Anupriya Saxena 31 March 2020 at 10:46

Companies Fresh Start Scheme, 2020(CFSS) has been launched by MCA in the view of COVID-19 Outbreak. The scheme for companies will come into effect from April 1, 2020.

Capital gains cannot be considered while calculating book profit for Section 115JB

FCS Deepak Pratap Singh 18 March 2022 at 08:03

THE BOMBAY HIGH COURT HELD THAT- Capital Gain credited to Capital Reserve Account instead of Profit & Loss Account cannot be considered while computing Book Profit for the provision of Section 115JB (MAT).

Important Judgements & Tribunal Orders Reported in Oct 2007

Rupesh Srivastava 27 November 2007 at 23:30

Gist Of Important Judgements & Tribunal Orders Reported in Oct 2007Subject Index: Supreme Court1. Interest awarded to the assessee by the High Court for illegal seizure of stock-in-trade of the assessee was converted to costs of Rs. 75,000/- towa

NBFC - A Ready Reckoner

Tanuj Chandra Saxenaa 06 December 2021 at 16:03

Non-banking financial companies (NBFCs) are a vital part of the Indian financial service system. NBFC’s have multiplied in large numbers and serving the public at large to support the financial inclusion program with affordable credit at home.

Heads I win, tails you lose, says FM

MONISH BHALLA 28 February 2010 at 14:39

Budget 2010 is likely to get a variety of reaction from different sectors. For the "aam admi", it is not a khaas budget and for the khaas admi, it is nothing more than an aam budget. Experts view it in a different prospective. Budget 2010