Mergers and acquisitions have become increasingly large, and complex in today’s business environment. Under the current Indian-GAAP (I-GAAP), such transactions are accounted for under different methods such as pooling […]

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Summary: It is high time that the honorable Finance Minister must bring in such   policies which are more result oriented and with lesser efforts more benefit to the public can […]

Budget 2012 -INCOME FROM BUSINESS OR PROFESSION   DEPRECIATION Section 32(1)(iia): It is proposed to allow initial depreciation of 20% on new    machinery or plant acquired and installed in […]

Co-Author: Nikita Agarwal  ACA, ACS Section 188 of the new Companies Act, 2013 corresponds to section 297 of the companies Act, 1956 and seeks to provide the manner in which […]

Global expansion is high in the agenda for many US companies but along with new opportunities it also brings tax and accounting challenges. Faced with an increasingly competitive domestic market, […]

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For expeditious and final levy of service tax, its collection and refund or credit under different provisions, it is desirable that some changes be made. Here, are some suggestions. Broad […]