Articles by Sai Nithyashri
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Summary On Implications Of Section 43B(h) - Payments Made To MSME
Sai Nithyashri 22 June 2024 at 08:30These amendments will take effect from April 1, 2024, and will, accordingly, apply in relation to the assessment years 2024-2025 and subsequent assessment years.
Valuation of Intangible Assets as per IFRS
Sai Nithyashri 21 June 2024 at 08:34Valuation of intangible assets under IFRS (International Financial Reporting Standards) involves assessing their fair value, which is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction.
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