CAclubindia Articles
All about Alternative Investment Fund (AIF)
Alternative Investment Fund means any fund established or incorporated in India which is a privately pooled investment vehicle that collects funds from sophisticated investors.
IND AS 105: Non Current Assets held for sale and discontinued operations
The objective of IND AS 105 is accounting treatment and disclosure of non current assets held for sale / discontinued operations and to inform the users of financial statements.
Evolution Of Responsible Business and the Concept Of Sustainability
Sustainability practices in the long run, would lead to improved financial performance of the firm, increased competitive advantage, profit maximisation and long-term success of the firm.
All about Ind AS 41
Ind AS 41 is applicable to biological assets relating to agricultural activity, agricultural produce up to the point of harvest and government grants relating to agricultural activity.
India Withdraws The Infamous Retrospective Amendment In Finance Act, 2012
Vodafone and Cairn, and other taxpayers would be greatly benefitted from this change as they no longer have to battle with the Indian Government and would also get refund of taxes paid (without interest).
Decisions taken in SEBI Board Meeting held on 6th August 2021
In its meeting dated 6th August 2021, the Securities and Exchange Board of India took six major decisions. Same has been discussed in this article.
Confused while claiming ITC & the fuss for Rule 36(4) - Lets find out why?
To minimize the drawbacks of 2A, a new statement was launched i.e GSTR 2B. It is a static, month-wise auto-populated statement reflecting details of all the purchase-related details.
Why isnt RBI doing anything about inflation?
The CPI stands at 6.26% in June 2021 compared to May 21 of 6.30%. This is over and above the RBI tolerance limit of 2-6%. However, for June 21 the data is provisional.
What is recourse available to deal with Notices on Mismatch of GSTR-2A and GSTR-3B
It has been proposed to insert the new clause ‘(aa)’, after clause (a), in Section 16(2) of the CGST Act, that provides an additional requirement to claim ITC based on GSTR-2A and newly introduced GSTR-2B.
Penalty / Fine - LLP (Amendment) Act, 2021
The LLP (Amendment) Act, 2021 got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021. Let us discuss the changes in Fine / Penalty under the LLP Act, 2008.
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