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Revaluation fund is the accounting term utilised when a business establishes a line item on the balance sheet for the purpose of maintaining a contingency account connected to other assets. A line item will be used when a re-evaluation appraisal shows that the carrying value of the asset has changed.
The COVID-19 pandemic effected Indian Insurance Industry positively. The Pandemic has created awareness among common Indians and they realise the importance of insurance at least health insurance in their lives.
Decisions of various courts, tribunal related to various sections of IT Act 1961
It is duty of insurance company to communicate details of terms and conditions of insurance policy to the beneficiaries of insurance.
In this article, we are going to discuss main amendments in SEBI (LODR) (Fourth Amendments) Regulations, 2021 & 22.
For the central government employees, the government was already contributing 14% of employee's wages towards employee's NPS account. Starting this FY, state government employees will receive a 14% contribution into their NPS account from their respective state governments.
The discharge of a contract is characterised as the end of an agreement or an arrangement made by a couple of parties, which results in the failure in performing or playing out the obligations referenced at the hour of making a contract with the acknowledgment of all the parties with free consent.
THE APEX COURT in its recent decision in held that merely labelling a cheque as a security would not obviate its character as an instrument designed to meet a legally enforceable debt or liability.
Karnataka HC rules that non-compete fees paid to key employees at the time of joining is in the nature of "salary income".
Master Direction - Reserve Bank of India (Regulatory Framework for Microfinance Loans) Directions, 2022
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Aggarwal Sarawagi and Co
New Delhi
CA
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O P Bagla & Co LLP
New Delhi
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