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Popular Articles


Incorporation of Section 8 Companies: No Requirement for INC 12 Filling

Posted by CA. Anshal Khare 16 August 2019 5223 Views

Companies(Incorporation) Sixth Amendment Rules, 2019 dated 7th June, 2019, With a view to simplify the process for incorporating Section 8 Companies, requiremen...



Designated Partner of an LLP: An Overview

Posted by Ishita Ramani 01 May 2023 5222 Views

The LLP Agreement mandates that any gap in the designation of partners must be filled within 30 days of its formation. In the absence of a designated partner or in the case of a single partner, every member of the LLP is considered a partner.



Hedge Accounting

Posted by Jerold Ferreira 08 November 2021 5221 Views

A hedge is an investment that is made with the intention of reducing the risk of adverse price movements in an asset. Normally, a hedge consists of taking an offsetting or opposite positions in a related security.



The Fiction of Loan Waiver to Capitalists : Arun Jaitley

Posted by Guest 29 November 2017 5220 Views

Article by the Union Finance Minister on 'The Fiction of Loan Waiver to Capitalists'



Ambiguities appears in CGST Act & IGST Act

Posted by Manish K.Gandhi 20 November 2017 5220 Views

This is my humble attempt to recognize the ambiguities appears at prima facie while reading CGST Act & IGST Act and experienced some difficulties in underst



Conquer the January 2021 CA Exam

Posted by CA CMA CS Ram Pavan Kumar Melam 21 December 2020 5218 Views

Do you think you are ordinary? Yes, you are right; you are ordinary. Do you think you are phenomenal? Yes, you are right here, too; you are phenomenal. You become what you think about. 



How to correct mistakes of GST challan through Form GST PMT 09?

Posted by CA Umesh Sharma 05 May 2020 5217 Views

Conversation between Krishna and Arjuna of GST. Krishna as always is trying to clear the clouds for Ajuna and show the path ahead. In this conversation, Krishna is telling Arjuna about how one can correct his mistakes of GST challan through Form GST PMT 09.



Revision for Accounting Standards - CA Intermediate (Part 4)

Posted by Poojitha Raam Vinay pro badge 29 April 2022 5217 Views

Revision for AS - CA Intermediate (Part 4)



Proceedings under IBC for time barred debt

Posted by Viral Doshi 16 July 2018 5216 Views

Question of law:Can proceedings be initiated under IBC with regard to a debt, the recovery of which has become time-barred?Existing provisions under IBC 2016:It...



How to handle litigation under GST

Posted by CS Advocate Abhishek Goyal 07 July 2022 5216 Views

Post 5 years of GST implementation, it is seen that GST still remains an evolving law, leave alone a settled law so to speak. While some of the issues are ironed out, there are still plenty of issues that need consideration in terms of ground-level reality check.




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