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Popular Articles


Mandatory application of IFRS

Posted by CA Sumit Sarda 10 April 2019 5091 Views

With the applicability of Ind AS to all listed companies and unlisted with net worth more than 250 Crores w.e.f. 1.4.2018, there has been a lot of confusion wit...



Wooden supply to Government Auction Department is supply as agent

Posted by ca.sanjeev kumar 02 June 2020 5089 Views

Wooden supply to Government Auction Department is supply as agent



Does your life need a comeback?

Posted by CA Anurag Sharma 09 May 2020 5088 Views

I left my CA after doing CA inter and started working but an encounter with the stranger changes my whole perspective and I cleared my Finals in an year.



Sale of shares by a person resident in India to a non resident through E-biz portal

Posted by Shivam Bhatia 30 September 2016 5088 Views

Reserve Bank of India (RBI) has liberalized the provisions relating to foreign investment which comes into India. Foreign investment comes into India in various...



Tips on how to prepare for CA exam during the last month

Posted by CA Rakesh Ishi 28 March 2023 5087 Views

Preparing for the CA exam can be a daunting task, but with proper planning and execution, one can excel in the exam. The last month before the exam is crucial, ...



A quick grasp of the clarification circulars issued by CBIC on 31st Dec & 1st Jan 2019

Posted by PARAMESHWAR.J 16 January 2019 5084 Views

On 31st December 2018, CBIC has issued multiple circulars to clarify various issues. Besides, CBIC also issued various notifications and orders to give effect t...



Key amendments made in EPS Scheme so far

Posted by CS Lalit Rajput 08 April 2022 5084 Views

The Central Government had launched Employees' Pension Scheme, 1995 in exercise of the powers conferred by Section 6A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952).



Note on retrospective operation of Benami act

Posted by Krishna Singhal 24 December 2019 5083 Views

In this article know why the issue of retrospective operation of the Amended Act needs to be reviewed by the Hon'ble Supreme Court of India to render a final verdict to settle it once for all.



International Taxation: Decoding DTAA & Foreign Tax Credit

Posted by Karan Khanchandani 10 August 2020 5082 Views

When the same income is taxed more than once, it creates double taxation. This may be due to when a person is taxed in more than one country for the same income which he had earned, leads to double taxation



Rule 36(4) - Impact & Validity

Posted by CA Akshay Hiregange 24 December 2020 5081 Views

In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.




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