"I am a seasoned Chartered Accountant (Nov 2017 batch) and a B.Com graduate with over eight years of post-qualification experience in high-stakes financial environments. My expertise is backed by dual certifications in information systems auditing—DISA (ICAI) and CISA (ISACA)—allowing me to bridge the gap between complex financial compliance and robust technical controls. My core professional focus includes: Taxation: Extensive experience in Transfer Pricing and International Taxation, handling cross-border compliance and advisory. Litigation: Representing clients and managing complex disputes in both Income Tax and GST Litigation. Auditing: Specialized in Bank Audits and statutory compliance, ensuring financial integrity and regulatory adherence. With a blend of traditional tax expertise and modern systems auditing, I am dedicated to providing strategic, tech-forward solutions for complex corporate challenges."
Illustrative formats for financial statements of non-corporate entities as per ICAI Guidance Note applicable from FY 2025–26.
The GSTAT Rules, 2025 provide a complete framework for GST appeals, including filing, hearings, and compliance. They establish a structured and digital dispute resolution system.
This guide explains all GSTAT forms, procedures, and timelines for filing appeals. Key takeaway: Proper use of forms and compliance ensures effective appellate remedies.
The GST Appellate Tribunal has become operational, completing the GST dispute resolution framework. Taxpayers can now file second appeals with a 10% pre-deposit and defined procedural rules.
GST reconciliation requires matching GSTR-1, GSTR-3B, and Books of Account to detect errors in output tax and ITC claims. Identifying common reconciliation mistakes early helps taxpayers avoid interest, penalties, and audit scrutiny.
The document outlines a comprehensive framework for conducting bank branch statutory audits under RBI guidelines and ICAI standards. It details procedures covering advances, NPAs, deposits, regulatory reporting, and final audit documentation.
The guide outlines multiple categories of bank frauds including loan, deposit, cyber, and trade finance frauds. It highlights common fraud methods, warning signs, and regulatory reporting requirements for auditors.
Captive service providers operate with limited risk and must be benchmarked differently from entrepreneurial companies. The analysis explains why TNMM and cost-plus returns are the appropriate methods.
A detailed numerical illustration shows how the Cost Plus Method determines ALP for manufacturing transactions. The transfer price exceeded the permissible tolerance range, resulting in a transfer pricing adjustment.
The benchmark price was incorrectly determined because material economic differences between Thailand and Vietnam markets were not adjusted under the CUP method.
