ITAT Mumbai quashes Section 263 revision after finding AO had examined actual merchant receivable write-offs despite financial statement nomenclature.
Small Business Relief is not a separate statutory 0% corporate tax rate. Article 21 of the Corporate Tax Law lets an eligible ...
Graeme Samuel says ‘Chinese walls’ cannot protect audit integrity and calls for tighter restrictions on consulting work for ...
NCLT New Delhi directs meetings for Avinya Batteries and PPAP Automotive amalgamation under Sections 230-232 of the Companies ...
The proposed changes by the MCA offer companies the option to align their financial year with global standards, but ...
Intuit (NASDAQ: INTU) posted Q4 FY2026 revenue of $4.354 billion, up 14%, while GAAP diluted EPS slipped to $1.34 from $1.35 ...
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Capital Work-in-Progress (CWIP) accounting does ...
China's Sinopec reported an unexpected 19.3% year-on-year increase in net profit for the first half of 2026, despite a ...
The new framework is intended to move government away from appeals for prudent use of public resources to a system based on ...
Sidhardha Kamaraju, David Abramowicz and Daniel Pohlman explain that the SEC’s new accounting unit continues a longtime enforcement focus.
Ola Electric’s auditor has raised a red flag over its June quarter results after the firm reversed a ₹57-crore provision for penalties under the government’s battery cell PLI scheme, even as its ...
As part of our preparation for the theory section of this year's Certified Public Accountant exam in 'Financial Accounting,' we will explain past exam questions and learn about accounting standards.
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