Advisory on reporting values in Table 3.2 of GSTR-3B
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Offences under Sections 276B, 278B and 278E – Delhi High Court Declines Quashing at Pre-Trial Stage
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Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act
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Concept of Materiality in Audit – Foundation, Purpose, and Practical Application
Concept of Materiality in Audit – Foundation, Purpose, and Practical Application Materiality is a fundamental concept in auditing that determines the significance of an omission or misstatement in the financial statements. ...
Section 54F – Eligibility and Scope of Disqualification under the Proviso Clarification: Plots and Commercial Properties Do Not Trigger the Proviso
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