Popular Articles

Important points for Bank Audit while auditing MSME borrowers

CA Kushal Soni 06 April 2019 at 12:41

90 days delinquency norm is a condition for classification of majority of loans into NPA, loans to

Interpretation of Statutes with the Companies Act, 2013

CS Shivam Singhal 16 October 2020 at 16:19

As a professional, we should have sound skills of interpretation of statutes. In this article, we will discuss the interpretation of statutes with the provisions of the Companies Act, 2013.

How to handle exam pressure?

CA Anurag Sharma 23 October 2017 at 10:57

As the last few days are left for the D day, most of my friends must be in the final leg of preparation, giving final touches to their work and some of you migh..

GST implications - Reimbursed Electricity Charges

CA Roopa Nayak 01 January 2024 at 09:03

BackgroundIn recent times, there has been spate of notices issued by GST dept demanding GST with interest penalty on the reimbursement of electricity charges, c..

Decoding GST (Part 1) - Road to GST

samarth jain 13 January 2016 at 13:44

THE ROAD SO FARTo set the stage for the ambitious reform legislation, the Union Cabinet under the leadership of Shri Narendra Modi ji on 17th December, 2014 approved the proposal for introduction of a Bill in the Parliament

Submitting to stupid rules

Sharangdhar 27 January 2010 at 12:56

As I walked down towards home one day, I heard someone calling my name. I turned back to see who was there. It was an old friend of mine walking briskly towards me. He had a heavy bag on his back. "Relax. What are you doing out here at this time

Story of independent directors

Amitav Ganguly 08 July 2015 at 10:31

Background Ideally speaking Independent Directors play crucial roles in the governance of their companies. They bring in valuable, independent and objective judgements, views and opinions to the Board of Directors, {in short, the Board}, raise import

Failed in CA and not in life

CA Anurag Sharma 04 August 2016 at 10:53

Again the results came, again many of my respected friends got dejected, some decided to quit, some sounded clueless.First of all, you have failed in CA exam an..

Why & for whom Income Tax return Filing before 31st July is mandatory?

CA Umesh Sharma 29 July 2014 at 12:12

Karniti Part: 47Why & for whom Income Tax return Filing before 31st July is mandatory? Arjuna (Fictional Character): Krishna, 31st July 2014 is near and many taxpayers are hurrying up for filing income tax returns. What are the poin