International Financial Reporting StandardsInternational Financial Reporting Standards (IFRS) the new avatar of International Accounting Standards (IAS) are issued by International Accounting Standards Board (IASB). This role was earlier discharged b
Explanation To Section 73 Of The Income Tax Act .\Section 73 of the Income Tax Act, 1961 deals with carry forward and set off losses from speculation business. Explanation to Section 73 is a deeming provision wherein if specified conditions are satis
Fringe Benefit Tax - At A Glance INTRODUCTION The Finance Act, 2005 has imposed a new tax - The Fringe Benefit Tax (FBT). The provisions relating to this new tax are contained in new Chapter XII-H (sections 115W to 115WL) of the Income Tax Act, 1961
Dr. J.J.Irani's Report On Company Law J.J.Irani committee has taken a very pragmatic approach towards the ground realities, emerging economic scenario and the increasingly important role of Indian corporate in global arena. The report contains 13 cha
Under section 145 of the Income-tax Act, 1961, certain accounting standards have been made mandatory while computing the taxable income. However, this has been challenged by certain Companies on the ground that the mandatory provision is unconstituti
C.A. Yogesh Chaudhary MANTRAS TO SUCCESS Dear Friends: There is hardly anyone in this world who would not like to succeed. People in business want expansion, people in job want promotion. Some want to succeed for fame& some for happiness but a ve
FREQUENTLY ASKED QUESTIONS ON ACCEPTANCE OF LOAN OR DEPOSIT OF MONEY Author: CA Sampat Jain Co-Author: CA Nikita Kala Q1. What is the defi
Obtaining an understanding of the entity's business and the industry in which it operates. Inquiries concerning the entity's accounting principles, policies and practices. Inquiries concerning the entity's procedures for recording,
Strategy for Cracking PE-2Considering a professional approach, all the papers, and all the topics of each of the papers covered in the curriculum are equally important for any chartered accountant. However, from an exam perspective, we should plan ou
Analysis of Retirement benefit (Gratuity)March 14, 2008Meaning :-Gratuity is a statutory benefit paid to the employees under the Payment of Gratuity Act, 1972 who have rendered continuous service for at least five years. The employee is eligible for
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