Popular Articles

Unravelling The Concepts Of Significant Beneficial Owner (SBO)

Vinala Keswani 16 July 2019 at 11:47

The concept of Significant Beneficial owner ("SBO") has created a turmoil in Corporate sector ever since it has been introduced under section 90 of

Changes introduced by Delhi value added tax (third amendment) act, 2015

CA Prateek Garg 12 December 2015 at 12:50

Delhi Government introduced the Delhi Value Added Tax (Third Amendment) Bill 2015 in the Delhi Legislative Assembly on 4th December 2015 and passed it on the same day. 1. SHORT TITLE, EXTENT AND COMMENCEMENT.(i) This Act may be called the Delhi Value

Simplification of miscellaneous transitional provisions under GST

CA Vinod Kumar Chaurasia 28 August 2017 at 11:09

This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding.

Memorandum of Understanding

ACS Shahbaz Khan 09 December 2020 at 10:06

A Memorandum of Understanding (MOU) is simply a written agreement to identify the working relationships and guidelines between collaborating entities. An MOU spells out the common understandings.

The Secret of Keeping Patience

Prof. Bajaj 27 June 2019 at 11:21

Ravi: Hey Niraj, I was reading about an interesting research today. It is called the marshmallow Test. Niraj: Sounds Interesting. Please tell me more about it. ..

FAQ on Application for Refund of Excess amount from the Electronic Cash Ledger

B Vinay Reddy 27 January 2018 at 13:05

Application for Refund of Excessamount from the Electronic CashLedgerQ1. How can I claim refund of excess amount available incash ledger?1. Balance in the cash ..

"Going Concern Concept" during Pandemic times and Auditors Responsibility

Seetharaman K C 08 July 2020 at 10:20

Going Concern is a concept where the continuity of a business organisation is assessed. Up until now, we were least bothered by this concept as this was taken f..

Deeming Fiction for Real Estate: Is it beyond Reality?

CA. Bikash Bogi 01 July 2013 at 12:29

Roti, Kapda aur Makan, are 3 basic needs of a common man, out of which buying a Makan is one of the common dreams of every Indian. Time and again various representations have been

ESIC Portal Login Guide

Mitali 28 November 2023 at 11:35

ESIC is a self-financing scheme where both employers and employees contribute to the fund. The scheme is designed to provide financial protection to employees in case of sickness, maternity, disablement, or death due to employment injury.