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Blog, News, Income Tax

April 18, 2024

Sec. 153C Proceedings Can Be Initiated Only if Seized Material is Likely to Have Bearing on Determination of Income

Case Details: Saksham Commodities Ltd. … Continue reading “Sec. 153C Proceedings Can Be Initiated Only if Seized Material is Likely to Have Bearing on Determination of Income”

Blog, News, Insolvency and Bankruptcy Code

April 18, 2024

Guarantors Who Failed to Pay Invoked Guarantees Were Rightly Barred From Filing Their Claim as FC in CIRP of CD | SC

Case Details: Skil Infrastructure Ltd. … Continue reading “Guarantors Who Failed to Pay Invoked Guarantees Were Rightly Barred From Filing Their Claim as FC in CIRP of CD | SC”

News, Blog, Account & Audit

April 18, 2024

[Opinion] Navigating IFRS 18 | The New Frontier in Financial Statement Reporting and Presentation

Dr. Garima Bansal – [2024] … Continue reading “[Opinion] Navigating IFRS 18 | The New Frontier in Financial Statement Reporting and Presentation”

Blog, News, International Tax

April 18, 2024

[Opinion] Residential Status and Tie-Breaker Clauses in International Tax Treaties

CA Viswanath D & Eshaan … Continue reading “[Opinion] Residential Status and Tie-Breaker Clauses in International Tax Treaties”

Blog, News, Company Law

April 18, 2024

[Opinion] ROC Penalizes Co. & Board Members for Delayed Appointment of KMP and Spares CS & CFO for Not Being Part of Board

Prof R Balakrishnan – [2024] … Continue reading “[Opinion] ROC Penalizes Co. & Board Members for Delayed Appointment of KMP and Spares CS & CFO for Not Being Part of Board”

Blog, Advisory, GST & Customs

April 25, 2024

[Analysis] GST Implications of Subscription-Based Models for Drivers in the Cab Aggregator Industry

GST Implications for ECOs Under … Continue reading “[Analysis] GST Implications of Subscription-Based Models for Drivers in the Cab Aggregator Industry”

Blog, Account & Audit

April 18, 2024

Introduction to Accounting – Definition | Types | History

Accounting is the process of … Continue reading “Introduction to Accounting – Definition | Types | History”

Blog, Account & Audit

April 18, 2024

Introduction to Auditing – Types | Features | Objectives

Auditing is the systematic examination … Continue reading “Introduction to Auditing – Types | Features | Objectives”

Blog, FEMA & Banking

April 18, 2024

What is Financial Inclusion? – Banking Scenario | Business Correspondent | Business Facilitator Model

Financial Inclusion refers to the … Continue reading “What is Financial Inclusion? – Banking Scenario | Business Correspondent | Business Facilitator Model”

Blog, Income Tax

April 18, 2024

[Analysis] Valuation and Discounted Cash Flow (DCF) Method

The Discounted Cash Flow (DCF) … Continue reading “[Analysis] Valuation and Discounted Cash Flow (DCF) Method”