Issuance Of Letters Of Comfort/Support will Construe As International Transaction U/s 92B considering corporate guarantee issued by assessee could not be compared with the letters of comfort and therefore agreed with the computation of arm’s length rate of 0.04%.
Learn about SEBI’s latest regulation mandating certification for key investment team members of Alternative Investment Funds (AIFs) and its implications.
Dive into the principles of Ind AS 23, the accounting standard governing borrowing costs. Learn how to capitalize costs, key concepts, and disclosure requirements.
In order to protect and promptly make payments to the MSEs, Clause (h) in Section 43B, inserted vide the Finance Act 2023, provides that if payment to the MSEs is not made within the prescribed timeline, then deduction of such sum payable to the MSE will only be allowed on a payment basis from the […]
EPFO is revolutionizing service delivery by introducing auto-mode settlement for education, marriage, and housing claims, reducing processing time and benefiting millions of members.
Explore proposed amendments to IBBI (Information Utilities) Regulations aiming to enhance insolvency resolution in India. Analyze key proposals and areas of concern for a comprehensive understanding.
Explore nuanced process of determining market dominance under Section 4(2)(e) of Competition Act, 2002. Analyze legal precedents, economic tools, and game theory insights.
Applicability of Cost Records and Cost Audit and Non-Compliance with various provisions with regard to Cost Records/Audit results in issue of Notices by MCA and advisory by ICMAI
