A Quick Understanding on Reverse Charge Mechanism (RCM) on Goods Transport Agency (GTA) Services It has been more than a couple of years since GST was launched on 1st July 2017 but the organisations are yet to get settled down and adopt it with full clarity. Since the time GST was rolled out, there have […]
The impact of artificial intelligence and robotics on employment opportunities have always been a topic of much speculation. When it comes to organising and manipulating data, processing complex mathematical problems, and executing tasks in the blink of an eye, artificial intelligence and robotics are the most preferred choice. As a result, artificial intelligence has penetrated […]
There is a primary difference between the preliminary and preoperative expenses. Preliminary Expenses / Pre-incorporation expenses are those expenses incurred prior to incorporation of the LLP. Pre-operative expenses are incurred after incorporation of business but before commencement of business operations.
To honour the mandate of equality enshrined in the Construction of India, the full Court in its meeting dated 14.07.2019 has unanimously resolved to request the counsels and those who appear before the Court to desist from addressing the Hon’ble Judges as ‘My Lord’ and ‘Your Lordship’ .
Article contains Union Budget 2019 Highlights with Budget at a Glance compiled by the Institute of Cost Accountants of Indian on Changes in Law and taxation related to Indirect Tax, Direct Tax, MSME Sector, Start Ups, Bank/NBFC, Social Stock Exchange, FDI and Foreign Portfolio Investments. INDIRECT TAX A. Customs Customs Duty Increased/Imposed Increase in custom […]
Problem reported: Concern regarding CMP-08 is not reflecting on return dashboard. Resolution: This is in reference to our telephonic conversation, we informed you that the functionality for filing CMP- 08 is currently unavailable on GST portal, we request you to wait for further notification and keep yourself updated with www.gst.gov.in. Problem Reported: Return GSTR-4 for […]
Everyone wants to buy low and sell high in Stock Market but, why do most of the people fail? There are many influential factors. I have considered all the factors and compiled them in this article. It is advised not to just see the side-headings and move on but read the entire article. Introduction Stock […]
Article explains Procedure For Delisting Of Shares (Infrequently Traded) under SEBI (Delisting of Equity Shares) Regulations, 2009- S.NO. REGULATION NO. PARTICULARS 1. Regulation 8 (1) (a) of SEBI (Delisting of Equity Shares) Regulations,2009 Convene a Board Meeting – The proposed delisting shall be approved by a resolution of the board of directors of the company […]
Article explains Conditions for Tax Neutral Demerger, Reasons for Demerger, Tax Implications of Demerger, Tax implications of Demerger in the hands of the transferor entity, Tax implications of Demerger in the hands of shareholders of the transferor entity, ACCOUNTING IMPLICATIONS of Demerger, Accounting Aspects in Different Demerger Situations, Applicable Sections for Slump Sale, Taxability on […]
What is Annual Return of Foreign Liabilities and Assets? -FLA annual return are one of the compliances that have to be met by the companies that are involved with FDI (Foreign Direct Investments) or companies who invest in foreign companies either via joint venture or wholly owned subsidiaries, also termed as Overseas Direct Investment (ODI).