Where the assesse, a retired partner of a firm, wrote off an amount owned by the firm to it several years after the dissolution of the firm, It was held that the amount so written off was not de
Many options, Many advice, and a deadline approaching fast, many taxpayer have to make investment. Are you confused? Before you invest in a tax saving instrument just go through the cover story to choose which option is best for yo
The concept of Small Company has been introduced for the first time by the Companies Act, 2013. The Act identifies some companies as small companies based on their capital and turnover. Most of the exemptions provided to a small company
INTRODUCTION Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the m
BACKGROUND - When associated enterprises deal with each other => - Commercial and financial aspects of the transactions are not influenced by external market sources => - Transfer price agreed between associated enterprises does not reflect mar
Coping with the stage fear:Your way ahead -By CA Vijeta VermaNo one can make you feel inferior without your consent
SINGLE MEMBER COMPANY In India, the advent of framework suitable for existence of corporations existed since the enactment of the Companies Act, 2013. Despite codifying the structure for a private limited and public limited company Ind
Implementation and continuous review of effectiveness of Internal Controls has always been a challenge for enterprises. Internal Controls can be compared to the chassis of a vehicle - without the chassis, the engine is rendered useless. Internal Cont
As per the commencement notification Effective from 12.09.2013 for the new Companies Act 2013 the following 98 sections and 75 definitions from Section 2 have been enforced by MCA. This is just the list of all such section with reference of pervious
Wouldn't it be awesome, if you realise you actually can do stuff, that you find yourself capable of but can't figure out how? Wouldn't it be wonderful, if all your worries leave you forever, and your mind be filled to the core with just one belief of
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