(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.
In this article, the author has attempted to explore complementary or completely opposing perspectives by examining aspects such as revenue recognition of revenues and expenditures, inventories, capital expenditures (Capex), and related party transactions.
The author will cover the "Process and provisions of transfer of shares of Private Limited Company in Demat form instead of Physical shares" in this column.
The recent High Court ruling on the Net Owned Fund (NOF) requirement for Non-Banking Financial Companies (NBFCs) has provided much-needed clarity on the regulat...
Shakti: Sky is the Limit celebrates the rise of female Chartered Accountants in India, highlighting their powerful contributions to the economy and society. From just 8% in 2000 to 48% today, women like Ishwin Kaur are redefining success with passion, purpose, and the divine strength of Shakti.
"Taxable event" is that on happening of which the charge is fixed. It is that event which, on its occurrence, creates or attracts the liability of tax.
On April 2, 2025, President of United States of America Donald Trump imposed reciprocal tariffs at the rate of 34% on China, 27% on India, 20% on the European Union, and 24% on Japan and other countries.
The cess on petroleum products paid by a manufacturing company to the transporter of input goods becomes part of the cost of sales, as it cannot be claimed as Input Tax Credit (ITC).
This article will help you know the importance of the OPC Annual Return and its benefits for the same.
Filing your Income Tax Return (ITR) correctly and on time is essential for avoiding penalties, claiming deductions, and maintaining financial credibility.
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