Popular Articles

IPO through Pre-Filling of Draft Offer Document

CS Anshika Gupta 30 April 2024 at 14:06

SEBI introduced this amendment with the aim of safeguarding sensitive business information in the Draft Red Herring Prospectus (DRHP), particularly at the time where there is an uncertainty that whether the IPO will be executed or not.

The Rs 500 Exemption Illusion: When a Concert Ticket turns into a Taxable Symphony

Raj Jaggi 01 December 2025 at 06:47

Explore how a Rs 570 concert ticket lost GST exemption, why joint invoicing is invalid under GST law and how Section 15 fixes the true transaction value.

Top Traits of Successful Professionals: The Secret to Long-Term Career Growth

Kirti Jaggi 03 June 2025 at 10:33

The Making of Exceptional Professionals: An In-Depth Look at the Traits That Define Long-Term Professional Success

Case Study: Change in Accounting Estimates And Errors Reporting

FCS Deepak Pratap Singh 29 August 2024 at 08:39

In the given case, the retrospective restatement has no effect on the information in the balance sheet at the beginning of the preceding period (i.e., 1st April 2021). Therefore, PQR Ltd. is not required to present a third balance sheet.

Foreign Exchange Management Act (FEMA) Compounding: Common Queries Answered

Mitali 05 October 2024 at 17:10

For the purposes of compounding, the provisions under FEMA, the Foreign Exchange (Compounding Proceedings) Rules, 2024 and Directions - Compounding of Contraventions under FEMA, 1999, ‘may be referred to.

Why OPC Annual Return Filing is Important Even with Zero Turnover?

Ishita Ramani 07 May 2025 at 08:36

This article will help you know more about why the OPC Annual Return Filing is to be done even with Zero Turnover.

Modi Ji's Leadership Lessons for a New India - Part I

Raj Jaggi 05 September 2025 at 16:53

IntroductionBorn on 17th September 1950, Narendra Modi Ji, our Honourable Prime Minister, has risen from humble beginnings to become one of the most admired lea..

Why Chartered Accountants Must Embrace Modern Technology to Stay Competitive and Efficient

CA Jaydeep Babubhai Vadher 29 January 2025 at 08:49

Chartered Accountants (CAs) should evolve with modern edge technology for several key reasons, as technology significantly impacts the accounting profession and..