India’s public sector banking (PSB) landscape has been transformed by two waves of consolidation—first, the merger of State Bank of India with its associate banks in 2017, and second, the 2019–2020 ‘mega merger’ that compressed ten PSBs into four large anchors. The stated policy objective was clear: create banks with the operational scale, technology depth, […]
Gold hit record highs in 2024-2025, fueled by central-bank buying, safe-haven demand, and geopolitical risk. This analysis explores the rally’s drivers, price scenarios, and its role as a strategic asset.
A detailed analysis of Sections 15, 22, 28, 45, and 56 explaining classification, tax computation, judicial rulings, and residual income provisions in India.
Summary of Section 37(1) IT Act for business expenditure deduction. Covers “wholly and exclusively” test, commercial expediency, and disallowance of capital, personal, and illegal expenses.
Overview of capital budgeting tools for manufacturing firms. Details NPV, IRR, risk analysis, and after-tax cash flow modeling for strategic asset acquisition and lease vs. buy decisions.
Comparative analysis of working capital issues and tools in manufacturing (inventory, bulk cash) and service (debtors, cash mismatch) sectors. Includes CCC calculation examples.
Learn the role of Independent Directors (IDs) under the Companies Act, 2013, and SEBI LODR in ensuring good corporate governance. IDs provide oversight, protect minority interests, and enhance transparency and accountability on the board.
Understand the statutory framework of Branch Audit under the Companies Act, 2013, including the role of the branch and central auditors. Learn about their responsibilities, reporting requirements, and the reliance on SA 600.
Comparative analysis of Hindu (HSA, 2005 Amendment) and Muslim (Faraid) laws on inheritance, succession, and maintenance, detailing structural differences, judicial impacts, and practical implications.
Analysis of key features of a good indirect tax law, India’s GST framework, global VAT benchmarks, case studies, and compliance lessons for businesses.
