CAclubindia Articles

Construction and Application and Use of Life Tables

Posted by Mohammed Ibrahim 28 November 2022 3833 Views

Life Estate is (law) an estate whose duration is limited to the life of the person holding it. A tenant whose legal right to retain possession of buildings or lands lasts as long as they (or some other person) live

TP Study Report

Posted by Raina Tahlani 28 November 2022 30332 Views

Local file is commonly known as TP (transfer pricing) study report. TP study report is the primary documentation required as per OECD action plan 13 to be maintained for 8 assessment years from the end of relevant assessment year.

All about Corporate Governance

Posted by Jyoti Mittal 28 November 2022 2657 Views

Corporate Governance ensures that the business of a firm is conducted in an ethical manner in compliance with the laws, rules and regulations and the industry best practices.

Points to be considered in the preparation of Annual Report - Part 1

Posted by CA Rakesh Ishi 28 November 2022 5388 Views

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.

GST: Transfer of Business in the case of Death of Proprietor

Posted by CA Altamush Zafar 28 November 2022 8540 Views

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.

Analysis on: Business responsibility and sustainability reporting (BRSR)

Posted by CS Akansha Rathi 26 November 2022 5360 Views

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.

The Concept Of Negligent Entrustment & Dangerous Instrumentality

Posted by FCS Deepak Pratap Singh 26 November 2022 1907 Views

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.

What is rent deed and how to make it?

Posted by Ashok Pitroda 26 November 2022 8523 Views

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.

Do's and Don'ts on UDIN

Posted by CA Rakesh Ishi 25 November 2022 20525 Views

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.