Non-compliance pointed out in the Annual Reports of various companies related to (AS) Accounting standards used in the preparation and presentation of financial statements.
Transfer of business in GST is considered as supply and is liable to GST. However, if the business is transferred as going concern with all its liabilities and assets then the same is exempt.
BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.
As you are aware that a claim for Negligent Entrustment arises when one party is held liable for negligently giving someone else a "Dangerous Instrumentality" with which that person causes injury to a third party.
The rent agreement is a legal document and is also known as a leave and license agreement between the landlord and tenant for a fixed period of time. It includes pre-discussed rules and regulations under which the tenant has temporary possession of the property.
UDIN is one of the landmark reforms of ICAI in the world to conceptualize the concept of UDIN. UDIN is mandatory from 1st Feb 2019 for all certificates certified by CAs.
Margin Scheme was introduction by way of Notification No.10/2017 dt. 28/06/2017
''Registered Persons' might not have carried forward/claimed 'left out credit/'correct left out credit before 27.12.2017.
The term "digital marketing" refers to all forms of marketing that utilize digital technologies, primarily the Internet but also including mobile devices, display advertising, and other digital media.
Private equity (PE) refers to the capital individual investors and private equity firms put into a company. Investors of institutions typically make PE investments through leveraged buyouts or venture capital funding.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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