Popular Articles

The Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgement

Mayank Mohanka 12 May 2022 at 08:55

CBDT has issued Instruction No. 01/2022, dated 11.5.2022, containing Guidelines for Implementation of SC Judgement in the case of 'Union of India vs Ashish Agarwal (2022 SCC Online SC 543), dated 4.5.2022.

An Overview of Guidance note on Accounting for derivative Contracts

Ankit Sharma 08 March 2017 at 12:56

Accounting treatment for derivative contracts was earlier covered by AS 30, 31 & 32 which was withdrawn in March 2011 owing to revision in IAS 39, Financial Ins..

Understanding Model GST Law - Place of supply of services

Madhukar N Hiregange 16 August 2016 at 11:08

Place of Supp;ly necessary to apply relevant destination State SGST & to find out whether liable under rverse charge & whther provded outside India or an exp

Ind AS 115 (based on IFRS 15) Revenue from Contracts with Customers - Simplified

CA Kushal Soni 25 May 2018 at 11:22

Ind AS 115, Revenue from Contracts with Customers (based on IFRS 15), notified on 28 March 2018 by MCA. The new standard is effective for accounting periods be..

Procedure for Opening of Branch Office by Foreign Entity

Komal Tiwari Pandey 04 June 2016 at 11:02

ESTABLISHMENT OF BRANCH/LIAISON OFFICES IN INDIA{Ref. Notification No.FEMA.22/2000-RB dated 03rd May, 2000 as amended from time to time}Prohibition against establishment of branch or office in India by certain persons of certain countriesNo person be

What does getting the prefix CA feels like?

CA Sapna Ghelani 26 April 2021 at 09:44

People who advised me to leave this course now look at me with respect. With these two letters 'CA', I achieved my purpose of joining this course, which is RESPECT.

RBI Compliances for LCR to NBFC along with the changes w.e.f 31st March 2022

Arun Singh Bisht 15 February 2022 at 13:19

RBI Compliances for LCR to NBFC

Maintaining Integrity of the Chartered Accountant Profession: Analysis on HC judgement w.r.t Misconduct

CA Aman Rajput 21 November 2023 at 09:05

The recent case of the Institute of Chartered Accountants of India v. Manakchand Laxman Baheti serves as a stark reminder of the importance of ethical conduct within the Chartered Accountant (CA) profession.

EVA

Rahul Tibrewal 14 February 2008 at 13:42

EVA (Economic Value Added) EVA (Economic Value Added) was developed by a New York Consulting firm, Stern Steward & Co in 1982 to promote value-maximizing behaviour in corporate managers (O'Hanlon. J & Peasnell. K, 1998). It is a single, value

4 IDIOTS ! .....OUR BEGINNING.. "PART II"

Lone warrior..!! 06 July 2010 at 11:12

Ist part..... Our first day of Incarceration !!! 29.5.2007 Got up suddenly as if there was an earthquake Realising its still 5 am Finished the morning chores Standing at the balcony drinking milk Enjoying chennai’s morning view Paperfell