INTRODUCTION Philanthropy is certainly not unheard of in India. However, the Companies Act 2013 is the first-known example of a corporate governance law in the country that enacts specific provisions to mandate and secure corporate spend on a set of
Since at least the 1980s the audit market has functioned as an Oligopoly with few large firms providing the auditing services to the majority of large companies. The past three decades have seen a steady tightening of the oligop
Amazing Ways to answer the last Interview Do you have any questions?Interview is your final chance to shine before the HR manager decides whether to hire you or not. If youre doing well, it could seal the deal. And, if youre no
Amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014- A logical review.Definition: An appeal is a serious, urgent or heartfelt request by an aggrieved person to someone who has a superior authorit
Evolution of Accountancy and costing is quite separate phenomena of the history. Both were never inter-mingled to each other in initial period of their of evolution. Accountancy simply means to write financial transaction and provide summery of the s
Dear Professional Colleague,Notional interest on the interest free security deposit cannot be added to the value of taxable services.We are sharing with you an important judgment of Honble CESTAT Mumbaiin the case of Murli Realtors Pvt. Ltd. a
Dear Professional Colleagues, Keeping in view the relaxations provided to a Private Company, many public companies have converted into Private Companies or in the process o
Section 186 of the Companies Act 2013 More rigorous law than Section 372A in the erstwhile 1956 Act- A Study Section 186 in the Companies Act 2014 (herein after referred to as The Act) corresponds to Section 372A in the erstwhil
Income tax assumes gratuity as capital receipts and exempts gratuity receipts up to Rs 10,00,000. This means that you need not to pay tax, subject to some conditions, for gratuity receipts up to Rs 10 Lakhs. Gratuity beyond this limit is paid by emp
The Income Tax Act 1961(The Act) as amended by Finance Act 2012 brought specified domestic related party transactions (SDT) within its fold with effect from FY 2012-13 vide section 93BA of the Act and admittedly as with any new legislat
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