Ind AS 40 – Investment Property
If an enterprise is engaged in deriving the lease income as its operating income, the property shall be classified as PPE. If […]
Technical Guide on Taxation of HUFs
Prepared by Khusbu M Kinger Introduction: An HUF is a family which consists of all persons lineally descended from a common ancestor […]
Strike off a Company
Prepared by Sanjay Kumar S Compliances and Regulations under Companies Act 2013 (Sec 248 – 252) The process of striking off is […]
Equity Shares – Initial Issue, Rights & Bonus Issue
Prepared by Dipesh N Mehta Introduction Most companies are usually started privately by their promoter(s). However, the promoters‘ capital and the borrowings […]
Voluntary Liquidation
Prepared by Baskar P A voluntary liquidation is a self-imposed wind-up and dissolution of a company that has been approved by its […]
Reduction of share capital
Prepared by Baskar P Reduction of share capital means the reduction of issued, subscribed and paid-up capital of the Company. The reduction […]
Beneficial Ownership – Legal Framework in India
Beneficial ownership refers to the true ownership of an asset, property or company, even if the legal ownership is held by someone […]