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Income Tax Reopening Merely for Verification Invalid; Supreme Court Dismisses Revenue SLP Income Tax Reopening Merely to Verify Documents Without Reason to Believe Invalid: Bombay HC Corporate Law Audit Objection Cannot Reopen Assessment on Issues Already Examined by AO: Bombay HC Income Tax Addition Beyond Limited Scrutiny Scope Without Prior Approval Unsustainable: ITAT Delhi Income Tax ₹2.48 Crore Section 68 Addition Deleted as Bank Credits From Money Transfer Business Explained: ITAT Mumbai Income Tax Excess Stock Forming Part of Business Stock Cannot Be Treated as Section 69 Income: Andhra Pradesh HC Income Tax Section 115BBE Not Applicable When Excess Stock Is Traceable to Business Income: ITAT Chandigarh Income Tax Section 271AAB Penalty Notice Must Specify Applicable Limb: ITAT Chennai
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#Audit

Every article filed under the “Audit” tag — analysis, news and updates.

670 articles
CA, CS, CMA100 Powerful AI Prompts for Professional Auditors to Improve Audit Efficiency
CA, CS, CMA

100 Powerful AI Prompts for Professional Auditors to Improve Audit Efficiency

Reetika Siddharth Upadhyay1 week ago
CA, CS, CMAAudit Manual 2025-2026 – Small & Medium Enterprises with Editable Formats
CA, CS, CMA

Audit Manual 2025-2026 – Small & Medium Enterprises with Editable Formats

CA. Sanjay K Agarwal3 weeks ago
CA, CS, CMAHow Underpriced Audits Weaken Anti-Corruption Controls
CA, CS, CMA

How Underpriced Audits Weaken Anti-Corruption Controls

Nikhil Tekariwal4 weeks ago
CA, CS, CMAPhysical Verification Report: The Start of Better Decisions
CA, CS, CMA

Physical Verification Report: The Start of Better Decisions

Hitesh Aggarwal-Founder TagMyAssets2 months ago
CA, CS, CMAWork in Progress Verification: Why WIP Is Blind Spot in Inventory Control
CA, CS, CMA

Work in Progress Verification: Why WIP Is Blind Spot in Inventory Control

Hitesh Aggarwal-Founder TagMyAssets3 months ago
CA, CS, CMAWorking Capital Term Loan & Drawing Power: Stock Audit Reporting Guide
CA, CS, CMA

Working Capital Term Loan & Drawing Power: Stock Audit Reporting Guide

CA Neeraj Rastogi3 months ago
CA, CS, CMAWhy Physical Verification Is Essential Despite ERP-Based Fixed Asset Register
CA, CS, CMA

Why Physical Verification Is Essential Despite ERP-Based Fixed Asset Register

Hitesh Aggarwal-Founder TagMyAssets3 months ago
CA, CS, CMADebtors Realisation Trend & Ageing Analysis in Stock & Receivables Audits
CA, CS, CMA

Debtors Realisation Trend & Ageing Analysis in Stock & Receivables Audits

CA Neeraj Rastogi3 months ago
CA, CS, CMAWhat IBA Framework Says About Working Capital Lending & Why It Matters to a Stock Auditor
CA, CS, CMA

What IBA Framework Says About Working Capital Lending & Why It Matters to a Stock Auditor

CA Neeraj Rastogi4 months ago
CA, CS, CMACMA Data in context of Working Capital Assessment and Stock Audits
CA, CS, CMA

CMA Data in context of Working Capital Assessment and Stock Audits

CA Neeraj Rastogi4 months ago
CA, CS, CMAWhen a Stock Audit Looks Too Good to Be True: Fraud Triangle in a such Audit
CA, CS, CMA

When a Stock Audit Looks Too Good to Be True: Fraud Triangle in a such Audit

CA Neeraj Rastogi4 months ago
CA, CS, CMAImpact on Stock Audit Engagements for Related-Party Debtors & Creditors
CA, CS, CMA

Impact on Stock Audit Engagements for Related-Party Debtors & Creditors

CA Neeraj Rastogi4 months ago
CA, CS, CMAThe Do’s and Don’ts of Stock and Receivables Audits
CA, CS, CMA

The Do’s and Don’ts of Stock and Receivables Audits

CA Neeraj Rastogi4 months ago
CA, CS, CMAWhy Stock Auditors Must Check Licence Validity Alongside Inventory?
CA, CS, CMA

Why Stock Auditors Must Check Licence Validity Alongside Inventory?

CA Neeraj Rastogi4 months ago