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Sale and leaseback transaction as per Ind AS 116 with example
Background, in a Sale and leaseback transactions (SALT), an entity transfers an asset to another entity and leases that asset back from the buyer. This kind of ...
Section 161 of the Companies Act, 2013- Additional Director
Generally, the director is appointed in the General Meeting of the Company. But sometimes the situation may require to appoint a director on an urgent basis and and in that case, the Board cannot wait to convey the general meeting and appoint the director, as it requires lots of formality and hence, the decision may get delayed.
Process of Right Issue of Shares
A rights issue is an invitation to existing shareholders to purchase additional new shares in the company. In this article, we discuss all about the Rights Issue of Shares including its meaning, process, and procedure.
Rule 36(4) - Impact & Validity
In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.
Recent Changes in GST Rules - Impact and Actions needed
In this article, an attempt is made to discuss the recent changes in the GST Rules, and their impact on the taxpayers along with actions that taxpayers would need to take, to comply with the said changes.
FDI In NBFC Sector in India
A Non-Banking Financial Company or commonly called NBFC is a company that is registered under the Companies Act and is engaged in wide-ranging financial services.
RCM: Time Of Supply With Practical Points
Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply.
Requirement Actuarial Valuation for Accounting of Gratuity Benefits in IndAS 19 & AS 15 ?
Why of Actuarial Valuation is required for Accounting of Gratuity Benefits in compliance of IndAS19 & AS 15 (Revised 2005) by Indian Public, Private and Multinational Companies ?
A Case for Cancellation of CA Exams, July 2020
The CA exams of July 2020 are turning to be extremely dramatic and nerve wrecking. Initially the ICAI had given only 3 days to decide whether to opt out or not but then at midnight of third day, it extended such time by 7 days and then again by 3 days on 26th June.
Furnishing of information regarding remittance to non-resident
A person making payment to a Non-Resident /Foreign entity is required to furnish an undertaking in Form 15CA in digital mode. In some cases, department requires a Certificate From CA, in Form 15CB to be uploaded with the Form 15CA.
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