I had the occasion to write sometimes back on this website in my articles Repot on Satyam Fiasco about the fact that we lost an opportunity in Satyam Computers fraud case as our re
With the Code of Conduct on Elections now having been lifted by the ICAI, I thought this article is in place Dear Mr. / Ms. Candidate, It all started about 2-3 months ago, when I suddenly starting receiving e-mails in my inbox from unknown
GET-SET-GO with International Practices 1.Overview The Ministry of Corporate Affairs vide its notification no. S.O. 447E dated 28-2-2011 (as clarified by notification no. F.No. 2/6/2008-CL-V, dated 30-3-2011) has issued Revised Schedule VI which
NOTE ON CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANYINTRODUCTIONPartnership is a kind of organization, in which, few like-minded persons pool up their resources to form a partnership firm. Section 4 of the Partnership Act, 1932, defines part
CS Amitava Banerjee It is generally presumed that the business of corporate entities is controlled and transacted by their Board of directors, which occupies a fidu
INTRODUCTION This article contains brief description of formation of a Society in India under the Societies Registration Act, 1960. In this article, I have tried to highlight the procedural formalities, important provisions of th
The non-compliance's found by Financial Reporting Review Board (FRRB) on review ofgeneral-purpose financial statements of certain enterprises is regularly published in the ICAI Journal. January 2013 edition of the journal has the compilation o
1. Definition of Related Party in the Companies Bill 2012: related party, with reference to a company, means (i) a director or his relative (ii) a key managerial personnel or his relative (iii) a firm, in which a
From the plain and simple reading of the provisions of the Service Tax Law, one will simply understand that Service Tax can be levied only on the service portion of any activity. But generally the restaurant owners charge Service Tax on the total bi
A Small Note on Related Party Disclosure Sometimes relation between two or more enterprises effects the arm length price transactions between them. To know the effect of this relation on financial statement, one must know this relation. For this p
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