The microfinance segment in India has proved to be fundamental for promoting financial inclusion by extending credit to low-income groups that are traditionally not catered to by lending institutions.
To give a plain interpretation to clause (d) of Section 17(5), the word "plant" will have to be interpreted by taking recourse to the functionality test.
1: Which invoices are visible on the IMS dashboard since October 14, 2024?IMS is launched from the GSTR-2B return period of Oct'24. Hence, all the records eligi...
This blog explores the reasons for taking a CA loan, its features and benefits, and how to apply for it. Read on!
This article presents expertise on a step-by-step guide to update your TAN using the online system.
Family connotes a group of people related by blood or marriage, "family" always specifies a group. Plurality of persons is an essential attribute of a family A Family consisting of a single individual is a contradiction. Section 2(31)(ii) of The Income Tax Act,1961
The Direct Tax Vivad Se Vishwas Scheme, 2024 (hereinafter referred as DTVSV Scheme, 2024) has been enacted vide Chapter IV of Finance (No.2) Act, 2024 to provide for dispute resolution in respect of pending income lax litigation.
A share buyback typically refers to a company repurchasing its shares from shareholders at the market price, thereby regaining ownership previously distributed....
Recently, the Institute of Chartered Accountants of India (ICAI) published a comprehensive compilation of orders and reports from the National Financial Reporting Authority (NFRA), offering a deeper understanding of the expectations set for auditing firms and auditors.
Here are practical tips to simplify startup valuation for entrepreneurs, with insights from business valuation experts.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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