Popular Articles

Inflation - The hidden enemy

Posted by CA Nitesh Buddhadev 10 May 2018 4781 Views

Just the other day at lunch we all colleagues were discussing about our school / college days.. and one of my seniors said they had only doordarshan on tv while...

Indian Insurance Sector Transformation: A Comprehensive Overview

Posted by CA Gyati Gupta 28 December 2024 4780 Views

The Indian insurance sector is undergoing a significant transformation, driven by the Insurance Regulatory and Development Authority of India (IRDAI) under the leadership of Chairman Debasish Panda.

SC: A "Going concern sale" on an "as is where basis" means sale of both assets & liabilities

Posted by FCS Deepak Pratap Singh 13 April 2022 4778 Views

A 'going concern sale' on an 'as is where basis' does not dissolve the corporate debtor, rather, it forms a part of the liquidation estate wherein the entire business, including assets and liabilities, including all contracts, licences, concessions, agreements, benefits, privileges, rights, or interests, is transferred to the purchaser.

Perspective on budget 16 and currency market

Posted by Rahul Magan 02 March 2016 4774 Views

The FY17 Union budget reflects a tough juggling act: managing the need to stay prudent fiscally while accommodating funds for an expanding wage bill, banking sector recapitalization, rural sector, and growth critical infrastructure spending.

Extension of S. T. to I. T. Sector -A Wonderland of Taxation

Posted by CA Pradip Shah 06 July 2008 4773 Views

[This article appeared in “Service Tax Today” Vol. 14 Part-6 dt. 6-6-2008] Extension of Service Tax to Information Technology Sector – A Wonderland of Taxation-III (Part 3 of a series of 3 Articles) by CA. Pradip R Shahe-mail: pradi

SEBI's new borrowing framework for large corporate

Posted by Nishant Mishra 20 May 2019 4772 Views

ecurities and Exchange Board of India vide circular dated November 26, 2018, introduced the new borrowi

A Comparative Study of Ind AS 8 and AS 5

Posted by CA Rakesh Ishi 02 January 2024 4772 Views

A Comparative Analysis of Ind AS 8 - Accounting Policies, Changes in Accounting Estimates and Errors and AS 5 - Net Profit or Loss for the Period, Prior Period ...

7 Simple steps to improve your CIBIL Score

Posted by Rashmi 22 February 2023 4771 Views

Your CIBIL score is a measure of your creditworthiness and it plays a crucial role in determining your ability to get credit in the future.

Active Company Tagging Identities and Verification (ACTIVE)

Posted by Priya Garg 23 February 2019 4770 Views

Notification dated 21st Feburary 2019 Applicability Every company incorporated on or before the 3Ist December,2017 shall file the particulars of the company and...

Tax On Income Distributed By Way Of Buy-Back Of Shares By Unlisted Companies- Anti Abuse Provision

Posted by FCS Deepak Pratap Singh 27 August 2020 4770 Views

Buy-back of share is one of those activities through which companies distributing the surplus to their shareholders, without payment of taxes. Initial stage provisions of Section 115QA are applicable to unlisted companies, but after July 5, 2019, it became applicable to listed companies also.