Author: Nirmal Ghorawat
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Cash Credits – Section 68 of the Income Tax Act, 1961
Preliminary Remarks :- Before we start to deal with the nitty gritties of Section 68 of the Income Tax Act, 1961, sharing a perspective:- Have you been to a bank…
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The Companies Act, 2013 – Provisions in Respect of Accounts – I
Synopsis Bird’s Eye View of Corresponding Provisions in The Companies Act, 2013 and The Companies Act, 2013 Highlights of Changes in the Companies Act, 2013 vis-à-vis The Companies Act, 1956…
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Thoughts on Summary Reporting Contextual Data (SRCD) Module of XBRL GL
Some issues / suggestions with the Summary Reporting Contextual Data (SRCD) Module of XBRL GL :- Mapping / Linking of Ledger Accounts to XBRL Financial Statements Line Items in Journal…
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XBRL Conversion Template for Indian Costing Taxonomy
Before proceeding further, Please read the Text of Disclaimer below:- “It is suggested that to avoid any doubt the user should re-check the facts and elements of XBRL Instance Document…
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XBRL GL IN INTERNATIONAL TRADE TRANSACTIONS
Download this document in PDF Background Business Enterprises issue various Financial Documents (also called Vouchers) to counter-party(ies) for recording their Financial Transactions in Closed Formats. The advent of Electronic Data…
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Unaddressed Issues with respect to Search & Seizure under the Income Tax Act, 1961
Issue 1 Sec. 132(1) Clause (iii) :: “seize any such books of accounts, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such…
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