CAclubindia Articles

Transactions to be mentioned in MSME-1

CS Divesh Goyal 13 November 2021 at 09:33

In this editorial author shall discuss about the transactions with example required to be mentioned in MSME-1

Impact of delay payment to MSME vendor

CS Divesh Goyal 12 November 2021 at 17:33

As per the MSME Act, 2006, if any company has delayed in payments to an MSME vendor, then they have to pay a huge amount of interest and report a default in their financial statements.

Consequences Of Non-Filing / Delay Filing Of MSME-1

CS Divesh Goyal 12 November 2021 at 17:33

If a company files MSME-1 after the due date or fails to file the MSME-1 form, then legally, the company is liable to pay penalty u/s 450 of the Companies Act, 2013.

ITC on Works Contract Service and Construction of Immovable Property

CA PRASANTH.K 12 November 2021 at 09:57

Under GST law before taking credit of input tax the important test is the business nexus test where we have to check that input is used or intended to be used in the course or furtherance of business.

SEBI 06th Amendment - Comparative Analysis

SANDHYA MALHOTRA 12 November 2021 at 09:44

SEBI has notified the SEBI (Listing Obligations And Disclosure Requirements) (Sixth Amendment) Regulations, 2021. These regulations shall come into force w.e.f. 01st April 2022.

Whether depreciation on acquired goodwill allowable under provisions of Income Tax Act 1961

FCS Deepak Pratap Singh 12 November 2021 at 09:44

As per Section 32(1)(ii), depreciation is allowable in respect of know-how, patent, copyrights, trademarks, licenses, franchises or any other business or commercial rights of similar nature.

The new age of IPOs

CA Anurag Sharma 12 November 2021 at 09:44

IPO means Initial Public Offering where a company lists its shares for the general public in the stock market. A company raises funds through it.

De-flagging of Disqualifiation of DIN

CS Divesh Goyal 11 November 2021 at 23:38

Once a director is disqualified u/s 164(2), they shall be eligible to be re-appointed as a director of that company or appointed in another company for a period of five years from the date of disqualification.

7 Famous Women Across the Globe in the Field of Finance

Sazal Sharma 11 November 2021 at 17:00

In an industry dominated by men, women have gained immense popularity over the past couple of years. Let us know seven such powerful women across the globe who have made a mark in the Finance Industry.

How to Earn Additional Income as a CA Article

Suhani Ahuja 11 November 2021 at 15:26

Create your own client base. Start off with friends, relatives, and extended family, and once good compatibility is established with them they can help to further your career by referring you to others as well.