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Dissolution of a partnership firm
There are many consequences where the partners feel the need to close the partnership firm. As per our Partnership Act the closure of firm is termed as dissolution of firm. In the words of bare act "The dissolution of partnership between all the
The Pros and Cons of incorporation of OPC
THE PROS AND CONS OF INCORPORATION OF ONE PERSON COMPANY (OPC) With the enactment of Companies Act, 2013 w.e.f. April 1, 2014, a new concept called “ONE PERSON COMPANY (OPC)” also came into existence. The legislature were of the view that
Indian accounting standards converged with IFRS (Ind AS)- An Overview
The world is getting smaller and smaller,globalization has made it possible to accept the world as one market. For better understanding of the business reporting and consistency in accounting policies, there was an urgent need to align to one global
CSR- Companies Act, 2013
Presently Corporate Social Responsibility (CSR) expenditure is at the discretion of the corporate however after enactment of Section 135 of Companies Act 2013 such expenditure is made mandatory for certain corporate. Corporate Social Responsibility (
Books of VAT accounts
Books of VAT Accounts --Sale book, Purchase Book, Tax Invoice, Retail Invoice, Challans many more to discuss1. Introduction:In general, terms books or books of account include ledgers, daybooks, cashbooks, account-books and other books, whethe
Tax Accounting Standards (ICDS) - An Overview
Whats the need: It has been a discussion since two decades arguing that the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI) are so flexible that it&rsquo
International Tax - Case Law Analysis-2015: Series 3
International Tax Update: India Foreign Remittance: Taxability: Case Law Analysis 2015: Series 3 1. Reimbursement of Technical Expenses to Head office: Bureau Veritas-Indian Division vs. ADIT [2015] 54 taxmann.com 139 (Mumbai - Trib.): The Assessee w
The Companies (Auditor's Report) Order, 2015
The MCA has issued Companies (Auditor's Report) Order,20l5. It shall come on to force 10 th april 2015ELIGIBLE COMPANY FOR CARO 2015 S.No. COMPANY ELIGIBILTY 1 Every company including a Foreign company
Various forms prescribed under The Companies (Incorporation) Rules 2014
The companies (Incorporation) Rules, 2014 has provided various forms relating to the incorporation of company. The table given below provides, at a glance look, of the forms prescribed under the said rules along with the relevant sections of the Comp
Black Money Bill 2015: Disclosure of Foreign Assets
International Tax Update: India Black Money Bill 2015: Disclosure of Foreign Income and Assets INTRODUCTION OF THE UNDISCLOSED FOREIGN INCOME AND ASSETS (IMPOSITION OF TAX) BILL, 2015 The Indian Finance Minister, in his budget speech, while acknowled
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