B.Com, FCA & Partner, Manohar Chowdhry & Associates

Transfer Pricing - Economic analysis

Continue reading
9093 Hits
0 Comments

Amendments to NRI definition and its impact on taxation in India

Continue reading
10447 Hits
0 Comments

FPI and PE funds – unintended tax consequences of COVID 19

 

Continue reading
15725 Hits
0 Comments

Residential Status of Individuals – Amendment to Sec 6 of the Income tax Act

 

Continue reading
10598 Hits
0 Comments

FAQ’s on OECD BEPS Action Plan-13

Continue reading
5137 Hits
0 Comments

Union Budget 2018-19 - A Green Signal to Farmers

 

Continue reading
6749 Hits
0 Comments

Demystifying Secondary Adjustments

 

Continue reading
11221 Hits
0 Comments

Going Dutch

 

Continue reading
11266 Hits
0 Comments

MCA Tax Calculator-FY2017-18

MCA Tax Calculator-FY2017-18
Continue reading
7907 Hits
0 Comments

The Times They are a Changin’

 

Continue reading
9853 Hits
0 Comments

International Taxation

 

Continue reading
10357 Hits
0 Comments

Pass-Through Costs in Transfer Pricing

 

Continue reading
12938 Hits
0 Comments

A Brief on the Report of the Committee on Taxation of E-Commerce

 

Continue reading
9698 Hits
0 Comments

Benefit Test in Transfer Pricing

 

Continue reading
7929 Hits
0 Comments

Pacta Sunt Servanda – agreements must be performed in good faith

 

Continue reading
10798 Hits
0 Comments

Art of Representation

 

Continue reading
8996 Hits
0 Comments

How Ind-AS implementation will impact corporate tax? – Part II

Read More at » TaxSutra  taxsutra

Continue reading
7936 Hits
0 Comments

How Ind-AS implementation will impact corporate tax? - Part 1

Read More at » TaxSutra  taxsutra

Continue reading
8442 Hits
0 Comments

How Ind-AS implementation will impact corporate tax?

Aug 10 2015

Introduction

The year 2015 has ushered in a new era for compliance service providers with the introduction of two sets of new standards issued by the Ministry of Corporate Affairs (MCA) & the Central Board of Direct Taxes (CBDT) respectively. The MCA notified the Companies (Indian Accounting Standards) Rules, 2015 in February 2015 laying down the roadmap for application of IFRS converged Indian Accounting standards (Ind - AS) along with the Ind - AS standards for application by companies other than Banking Companies, Insurance Companies and Non - Banking Finance Companies (NBFCs). The CBDT vide Notification no. 32/2015 dated 31 - 03 - 2015 has notified 10 Income Computation and Disclosure Standards (ICDS) effective from 01 - 04 - 2015, applicable from Assessment Year 2016 - 17 onwards to be followed by all the assessees, following the mercantile system of accounting. The Ind - AS roadmap provides for a phase wise implementation with Ind - AS up for voluntary adoption for FY 2015 - 16 and becoming mandatory for certain class of companies from FY 2016 - 17 onwards.

Continue reading
32478 Hits
0 Comments

Transfer Pricing

 

Continue reading
10088 Hits
0 Comments

Logo 11

Copyright © Manohar Chowdhry & Associates. All Rights Reserved. Designed by IntelliSmart Softech Pvt. Ltd. 
Compliance    |    Privacy Policy    |    Legal Disclaimer

Login