1. Definition of Related Party in the Companies Bill 2012: related party, with reference to a company, means (i) a director or his relative (ii) a key managerial personnel or his relative (iii) a firm, in which a
The Union Budget 2020 inserted TDS section 194-O to widen the scope of TDS. TDS u/s 194-O is to be paid by an e-commerce operator on payment made to e-commerce participant @1% at the time of credit or payment whichever is earlier.
After my first article(http://www.caclubindia.com/articles/why-cas-should-now-target-iims-8976.asp) attracted so many likes, comments and queries, I thought I'll post this second article to address some commonly posed queries. Much as I would lo
CURRENT RATIO: DRESSING UP THE BALANCE SHEET Current Ratio is the function of Current Assets and Current Liabilities. Hence the simple understanding is either increase the Current assets or reduce the Current Liabilities. Neither ways are easier sin
Dear Readers, I am sorry to come out with filling unpalatable information. A random scrutiny of XBRL filing of financial statements by few companies to MCA for FY 2010-11 reveals significant variations in disclosures in published results an
The very crucial point that we all need to understand is that we NEVER fail in life, it is only that we LEARN from experiences.Failing is exam is just the equiv..
INTRODUCTION Since the advent of internet, the world has shrunk, distances have lost their importance and information has no more remained the differentiating factor in this global arena. Globalization-the BUZZWORD has
Under the current service tax provisions construction of residential complex service was one of the services which was subject matter of litigation all over India.Various Departmental circulars giving contradictory clarifications as w
Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha
Directors Identification Number (concept) The concept of a Director Identification Number (DIN) has been introduced for the first time with the insertion of Sections 266A to 266G of Companies (Amendment) Act, 2006. As such, all the existing a
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