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Popular Articles


Issues & solutions: Valuation, Classification, Exemption under GST

  Madhukar N Hiregange    21 June 2018 at 11:10

Valuation: Deposit vs advances:Issue: Levy of GST on the deposits and advances liable? When amount is collected as deposit, then it is not taxable to GST



Case Study: The Companies Act, 2013

  FCS Deepak Pratap Singh    30 September 2022 at 11:11

The article lists down brief analysis on Companies Act, 2013



How to Memorize Faster?

  Neethi V. Kannanth    28 July 2021 at 09:36

If there is something that plays a key role in learning, is memorizing. The faster we memorize the quicker we learn. Let us now understand the ways through which we can improve our memorizing speed.



Term Insurance vs. Whole Life Insurance

  Rahul    09 May 2016 at 10:52

The major difference to notice while you compare term insurance with whole life insurance is that a term life insurance plan serves only as a protection plan, while a whole life insurance policy provides dual benefits of insurance plus investment.A t



Whether depreciation on acquired goodwill allowable under provisions of Income Tax Act 1961

  FCS Deepak Pratap Singh    12 November 2021 at 09:44

As per Section 32(1)(ii), depreciation is allowable in respect of know-how, patent, copyrights, trademarks, licenses, franchises or any other business or commercial rights of similar nature.



Shortfall of GST Compensation Issue - Update from the 42nd GST Council Meeting

  Aishna Kukreja    06 October 2020 at 13:31

An analysis of the GST Compensation issue and an update regarding the same, by the 42nd GST Council Meeting.



GST department issues show-cause notices to several insurers in India

  Abhishek Raja    28 June 2023 at 09:04

Here is an article on the basis of the news items that show-cause notices have been issued to various insurance companies in India and what action they have taken.



Much ado about nothing in section 188 (Related Party)

  ANMOL JHA    24 February 2015 at 16:16

The section 188 of the Companies Act, 2013 imposes restrictions/conditions relating to related parties transactions and for the purpose of imposing restrictions and conditions the said section 188 authorizes Central Government to make rule. The Cent



Indian Accounting Standards: Employee benefits perspective

  NKamal    06 March 2017 at 11:23

This article provides a brief introduction to Ind AS, what impact this will have on Defined Benefit schemes and how to prepare for the transition.



Search and Survey

  CA Praveen Chopra    15 March 2008 at 22:46

[ Submitted by CA Mr. Praveen ChopraFriends Group Of Companies, Gandhidham ] · Search and SurveyPower to carry out search under section 132 and survey under section 133A are important tools in the armoury of the Income-tax department for de




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