Popular Articles

Appointment of auditor in case of casual vacancy

CS Divesh Goyal 03 December 2015 at 12:36

REASONS FOR CASUAL VACANCY:There are two reasons of Casual Vacancy of Auditor: Casual Vacancy due to reason other than Resignation of Auditor. Casual Vacancy because of Resignation of Auditor Sectio

Ind AS 103 on business combination

P.R. Sethuraman 01 February 2016 at 10:29

�Comb� as everybody knows is used to untangle, arrange smooth out, straighten and neaten the hair by drawing the comb through it. Therefore, the �comb�, in the context of �Business combi

Managing Director - An Overview

CMA. CS. Sanjay Gupta 12 July 2012 at 11:46

Managing Director An Overview Definition of Managing Director According to the definition given in Section 2(26) of the Companies Act, 1956:- "Managing Director" means a director who, by virtue of an agreement wit

Does ICSI provide placement facility? Is LLB must with CS?

Rohit Jain 24 March 2014 at 11:37

Hello friends, especially those friends who are pursuing company secretary course. Most of you have undergone exams and many of you would have passed. Heartiest congratulations (although belated) to all those who have passed. Those who failed to crac

Penalty Provision Under Section 271 (1)(c) of Income Tax Act 1961

MOHAN ARYA 24 January 2017 at 10:57

Penalty Provision Under Section 271 (1) (c) of Income Tax Act 1961

Contract Act, 1872 - Some important Case Studies (CPT/IPC)

CA Amit Talada 07 May 2016 at 12:32

CASE STUDIES Balfour vs Balfour Where parties to contract do not intend to create binding agreement, the agreement cannot be enforced. The case of balfour vs balfour is a well known illustration of a domestic agreement. In this c

Steps to Computation of TOTAL INCOME

CA Guru M 07 November 2007 at 10:35

Income-tax is levied on an assessee's total income. Such total income has to becomputed as per the provisions contained in the Income-tax Act, 1961. Let us go step bystep to understand the procedure of computation of total income for the purpose of l

A Study on 269SS & 269 T

CA. Chikkerur C R 20 October 2010 at 12:29

CA. CHIKKERUR C R,

TYPES OF FINANCIAL ANALYSIS

Member (Account Deleted) 14 November 2009 at 12:13

TYPES OF FINANCIAL ANALYSISFinancial statements are analysed by different parties for different purposed. The analysis is done from different angles. Accordingly, we can classify financial statement analysis into different categories as follows:1.

Meaning of Set off and carry forward of losses

KAVITHA M S 08 July 2016 at 10:46

As per Income Tax Act 1961, a Person as defined in Section 2(31) can set off and Carry forward the losses incurred. It has been updated till Budget 2018.