Consolidation of Financials under IFRS

Consolidation of Financials under IFRS ======================================================= Introduction Under Globalised scenario, the boundaries of the business crossed the beyond from one county to many countries during the last two decades, at the same time business risk is also increased the same level for the companies and their investor. As a investor or stake holder of an… Read More

WAGES UNDER ESIC ACT_Employee’s State Insurance Corporation (ESIC)

WAGES UNDER ESIC ACT :- WASHING ALLOWANCE: It is a sum paid to defray special expenses entailed by the nature of employment and as such this amount does not amount to wages. (In lieu of old instructions issued vide Memo No.Ins.III/2/1/65 dt. 8.2.1967) SUSPENSION ALLOWANCE/SUBSISTENCE ALLOWANCE During the suspension period the employee is not allowed… Read More

Taxability of Income from House Property

The value obtained from house property is taxable under the head “Income from House Property” i.e. the annual value of the property, which includes building or land appurtenant thereto, of which the assessee is the owner, is subject to taxable under this head “income from House Property”. However, if the property is owned and used… Read More

The Concept of Private Placement under The Companies Act, 2013

1.1 INTRODUCTION:   Any business needs funds in order to make it successful or at least run that business. Initially, the money comes from the subscription of the members but as the company grows, it definitely needs more funds. The company then raises funds by various methods. One of them, or in fact the most… Read More

Tag: Private placement

Make In India Policy

What is ‘Make in India’ program? The Make in India program is an initiative launched to encourage companies to increase manufacturing in India. This not only includes attracting overseas companies to set up shop in India, but also encouraging domestic companies to increase production within the country. Make in India aims at increasing the GDP… Read More

Tags: FDIforeign direct investmentMake in India PolicyManufacturing

E-commerce:E-contract: Clickwrap or Browse-wrap

Introduction: With the advent of technology, E-commerce portals have become a trending opportunity for the entrepreneurs to explore. Entrepreneurs are now providing services and goods with just a click away. One can only avail services and goods through E-commerce after entering into an e-contract with the owner of such E-commerce portal. In basic language the… Read More

Tags: click-wrape-commerce

Latest Book on Companies Act, 2013 – It’s Different !

Are you tired of collating over 100 notifications, circulars and orders under Companies Act, 2013; linking the same with the relevant sections and simultaneously ensuring that you don't miss the relevant rules applicable to the respective sections? Finally, there is good news for the Purists i.e. professionals who love to read Law, only Law and nothing… Read More

Tag: Corporate Law Referencer

Electronic Funding in India: The Legal Framework

Introduction Information and Technology has revolutionised the entire world. It has not left any stone unturned in computerising almost every system in the world. And it™s obvious that is has led to the revolution of the Banking system. Gone are the days when payment and fund transfer sources were limited to physical methods such as… Read More

Tags: BankingElectronic Funding

Everything About External Commercial Borrowing

  1.Advantages and Disadvantages of External Commercial Borrowings Though at times it may seem that a particular thing is perfect but the truth is that nothing can be totally perfect. Everything has to have some advantages and disadvantages. However, in the commercial sector disadvantages can be reduced by a suitable legal framework or at least… Read More

Definition of Music under Copyright Act, 1957

Meaning of Copyright:-copyright is an exclusive right which gives protection to the owner of the work. It is a sole right given by law to the person who created, or owned original work, to print, to publish, or sale the copies of his original work where the copyright subsists. The object of the copyright is… Read More

Legal Provisions of Copyright with Special Reference of section 51& 52

The Law of Copyright:- Copyright is a right which gives exclusive rights to the creator for their original and artistic work. Thus the laws have been enacted primarily keeping the objective in mind. Immediately after independence a separate law was enacted exclusively on the copyrights and the necessity of such a law was described by… Read More

FAQs on Secretarial Standards issued by ICSI effective from 1st July, 2015

Some important questions and answers prepared after ICSI webcast on Secretarial Standards- 1. If co. is giving notice in June month for its board meeting going to held in july so will SS be applicable for that meeting?? Ans:- No as SS will be applicable w.e.f 01.07.2015 2. What is serial no. of board meeting?… Read More

Tag: Secretarial Standards

FM Arun Jaitley delivers on growth agenda

Whilst the finance minister may have had a 'full inbox' suggesting the key reforms to be undertaken in the upcoming Union Budgetfrom various stakeholders, it will be interesting to see which of the key economic and political developments that have taken place recently will be calibrated in the upcoming Budget. Falling crude oil prices and their… Read More

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