Crux of AS - 18 : 1. The objective of the accounting standard is greater transparency and disclosures with regard to related party relationship by the reporting entity. 2. Related Party relationships arise on either of the two below: a)
A sincere gratitude for all those who cared to give me a good debut and that has encouraged me to come up with yet another article. As you grow up, you tend to travel more and in few circumstances you may happen to stay away from your home town, f
Ever since the introduction of Service Tax we have had to contend with a plethora of issues concerning the subject. While issues concerning levy and classification are being faced by assesses e
Balanced score card effect is only being restricted or being applied only to the financial perspective of the organization. Even in the western world from where the Balance score card came into affect into the management books was also remained
Introduction: With the introduction of revised schedule VI, India has shown its intent to Converge Indian Accounting Standards (Ind AS) with International Financial Reporting Standards (IFRS) read with 41 International Accounting Standards (IAS) and
We are sharing with you an important analysis of judgment of Honble Delhi High Court in the W.P. (C) 6370/2008 of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of Ind
TDS under Section 194A Delayed Payment of Purchase Bills By CA. Ankit Gupta (argtaxconsultants@gmail.com) Issue: Whether there is any requirement of withholding tax (TDS) under section 194A of the Income tax Act, 1961 (
Purchasing a residential property these days is really a dream come true. Few years back government started giving incentive under section 24 of the income tax act by allowing interest on housing loan to be deducted from the total income of the re
Attitudes are appraisal statements relating to objects, people or events. They exhibit how one feels about something. Attitudes involve emotions and are relatively stable. Attitudes are the product of a related belief and v
Service Tax Rules, 1994 Rule 5 of the Service Tax Rules, 1994 relates to the records to be maintained by the assessee. The said rule provides that the assessee is not
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