Local file is commonly known as TP (transfer pricing) study report. TP study report is the primary documentation required as per OECD action plan 13 to be maintained for 8 assessment years from the end of relevant assessment year.
Corporate Governance ensures that the business of a firm is conducted in an ethical manner in compliance with the laws, rules and regulations and the industry best practices.
Non-compliance pointed out in the Annual Reports of various companies related to (AS) Accounting standards used in the preparation and presentation of financial statements.
Transfer of business in GST is considered as supply and is liable to GST. However, if the business is transferred as going concern with all its liabilities and assets then the same is exempt.
BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.
As you are aware that a claim for Negligent Entrustment arises when one party is held liable for negligently giving someone else a "Dangerous Instrumentality" with which that person causes injury to a third party.
The rent agreement is a legal document and is also known as a leave and license agreement between the landlord and tenant for a fixed period of time. It includes pre-discussed rules and regulations under which the tenant has temporary possession of the property.
UDIN is one of the landmark reforms of ICAI in the world to conceptualize the concept of UDIN. UDIN is mandatory from 1st Feb 2019 for all certificates certified by CAs.
Margin Scheme was introduction by way of Notification No.10/2017 dt. 28/06/2017
''Registered Persons' might not have carried forward/claimed 'left out credit/'correct left out credit before 27.12.2017.
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