Popular Articles


Checklist for Unadjusted advances at the end of financial year (Clause 5C of GSTR-9C)

Posted by CA Ruchika Tulsyan 22 December 2019 27896 Views

Unadjusted advances means advances against which GST has been paid but supply has not been made and same has not been recognized as revenue in the audited finan...



Notice from IT dept - Way of Reply

Posted by Harshit Kabra (INVESTOR) 09 December 2016 27895 Views

For those who have received demand notice from Income-tax department in connection with Income-tax return for the A.Y. 2017-18 [F.Y. 2016-17].



TAX BASE of an ASSET- I GAAP Vs. IFRS

Posted by Raja naga 23 August 2010 27891 Views

TAX BASE of an ASSET- Indian GAAP Vs. IFRS (Assuming the economic benefits that will flow to an entity when it recovers the carrying amount of the asset is taxable) Tax base of an asset as per IAS12 is “The amount that will be deductible



Reduction of share capital - Procedure before NCLT under companies act, 2013

Posted by CS Peer mehboob 19 December 2016 27881 Views

On 07th December, 2016, Ministry of Corporate Affairs (MCA) has vide its Commencement Notification notified various sections of Companies Act, 2013 which



Bank Transaction Limits to Watch from April 2026

Posted by Poojitha Raam Vinay pro badge 10 March 2026 27879 Views

From April 2026, taxpayers should be aware of important banking thresholds that may trigger reporting or scrutiny.



Compliances for Foreign Companies in India

Posted by KPSG 05 April 2018 27847 Views

How to open / operate branch office/ project office/ liaison office of foreign company in india



Quick tips and inspiration for CA students

Posted by CA Seema Lalchandani 16 September 2015 27839 Views

Hi everyone!! Exams are approaching and you all must be very busy in preparation of exam. You all have approx 45 days to go for the exam and the exam fever is on its high!! So here are few words of inspiratio



Landmark ruling on Section 271(1)(c) by Karnataka High court

Posted by Rupesh Srivastava 10 July 2013 27834 Views

(2013) TaxCorp(LJ) 1412 (HC-KARNATKATA) S. 271(1)(c) - Merely because the assessee accepted addition or deletion and did not challenge the assessment order by way of appeal, it cannot be concluded that such addition or deletion amounts to concealmen



Small Shareholder's Director

Posted by CA Manish 21 November 2012 27826 Views

Concept of Small Shareholders Director:- Section 252: Minimum numbers of directors.(1) every public company (other than a public company which has become such by virtue of section 43A) shall have at least three directors: Provid



IGST : The Integrated goods and services tax

Posted by CA Sudhir Halakhandi 31 December 2016 27818 Views

A New system of Integrated Goods and Service Tax is developed to monitor the Interstate Sale and Supply of Goods and Service Tax and this is an illustrative Explanation of the IGST.




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