Vodafone Case Summary: Bombay HC rules on the applicability of TP provisions to issue of shares to associated enterprises; holds share premium does not give rise to incomeSection 92(1) of the Income Tax Act (Act) states th
As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU
QUOTES ON INCOME TAX : CA SURENDRA RAKHECHA . . READING OF A "SECTION" GIVES DIFFERENCE RESULTS ! . . 1. At First Reading; you will HARDLY understand it. 2. At Second Reading; "SOMETHING" you will understand. 3. At Third Readin
The much awaited notification on Corporate Social Responsibility (u/s 135) of the Companies Act, 2013 (the Act) along with Companies (Corporate Social Responsibility Policy) Rules 2014 (the CSR Rules) has been notified by
Allowance of expenditure incurred in relation to exempted income during the assessment or otherwise would be prejudicial to the revenue thats why Section 14A was introduced by the Finance Act 200
Those availing of treaty benefits would now have to file returns of their incomes in India, even if those arent liable to be taxed here. The government has changed the Income Tax Rules, making it mandatory for certain classes of assessees, in
Companies Auditor Report Order (CARO) Rules, 2020
Before I get into the intricacies of LLP, let me give u a briefing of the context that led to the evolution of LLP
MY TRIPS AND TRICKS FOR FINANCIAL MANAGMENT Hi Friends, First of all I want to thank all of you, for your appreciation and encouragement towards my Self study articles. In this series of articles till now we made the self study schedule for the A
IFRS Convergence Key Challenges Introduction: In last decade the Global market has become local. Entities are reaching new markets world over to sell their products & services, tap capital markets & banks for funds. Investors have s
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