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Garima Mittal

Latest Posts by Garima Mittal

From Choice to Currency: The Power of ‘Option’

February 7, 2025 24 Views 0 comment Print

Explore the evolution of “options” from a concept of free will to a cornerstone of modern finance, shaping global markets and economic strategies.

The ESG-IFRS Nexus: Redefining Financial Accountability

January 23, 2025 600 Views 0 comment Print

Explore how ESG integration into IFRS standards redefines corporate accountability, focusing on sustainability disclosures, global frameworks, and financial impacts.

5G Technology: Transforming Society Towards a Smarter Future

August 1, 2023 864 Views 0 comment Print

Explore the game-changing potential of 5G technology in modern society. Learn about its high-speed data transmission, real-time communication, and diverse applications across industries, while addressing challenges like network security.

Enhanced Need of Cyber security in Age of COVID-19

September 11, 2021 1149 Views 0 comment Print

Information is an important tool for successful organization. Information protection is imperative irrespective of size of organization. It’s not just a business practice of having information security policy in business; however, protecting data and sensitive information is a key for business survival. Data protection has positive impact on business reputation and has increased customer trust, […]

Insurance in age of COVID-19: A Game Changer?

July 5, 2020 1026 Views 1 comment Print

Insurance is a contract, represented by a policy, in which an individual or entity receives finance protection or reimbursement against losses from an insurance company. Insurance companies base their business models around assuming and diversifying risk. The essential insurance model involves pooling risk from individual players and redistributing it across a larger portfolio. However, the […]

Risk Management: An Aeroplane View

April 4, 2020 1977 Views 0 comment Print

Finance is one of the most crucial divisions in business. It’s directly linked with operations. Engage in any business, cost is something which will be incurred and revenue also needs to be generated minimum to the breakeven point in order to run the business smoothly. Almost all risks are somewhere associated with finance.

Artificial Intelligence: Future of Finance

January 26, 2020 3984 Views 0 comment Print

Artificial Intelligence (AI) is a form of computer science used to create intelligent machines that can recognise human speeds, objects, can learn, play and solve problems like humans. AI can support companies in performing accounting and legal tasks within limited amount of time.

Old Wine in New Bottle: Feasible?

October 24, 2019 1293 Views 0 comment Print

A business model is a model which describes the rationale of how an organization creates, delivers, and captures value, in economic, social, cultural or other contexts. In other words, business model is essentially a blueprint of how services or products would be created and how the revenue would be generated.

Tax Implications on Import of Software

October 10, 2018 118834 Views 14 comments Print

In the recent years, the taxability of software payments has become hotly debated topic in the tax courts both in India and outside India. The term software is generally understood to mean computer software though the term software is not restricted only to computer software.

Investment in multiple houses for exemption under section 54/54F

August 31, 2018 64830 Views 11 comments Print

Controversy always cropped between taxpayer and income tax department whenever taxpayer claim exemption under section 54 and 54F for investment made in multiple houses. Question that now arise whether the prefix ‘a’ used before the word residential house is interpreted in singular or plural sense.

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