Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
TaxCorp · Articles Wednesday, 12 August 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

Today's paper

The desks that publish every week.

Also worth reading

All articles →

Across every practice area, most recent first.

CA, CS, CMA Going Concern in Audit: Why the Auditor Must Test, Not Merely Trust

IntroductionAmong the many conclusions formed during an audit, the going concern conclusion is one of the most consequential. A wrong estimate in a pr...

CA, CS, CMA First-Time Adoption of Ind AS: Key PPE Transition Issues under Ind AS 101, Ind AS 16, Ind AS 36 and Ind AS 105

1. OverviewProperty, Plant and Equipment (“PPE”) is usually a major component of the balance sheet for manufacturing, infrastructure, power, cement, e...

CA, CS, CMA Ind AS 118 and the Recasting of Financial Performance Reporting in India

1. Why the Profit and Loss Statement Is Being RewrittenFinancial statements have long been expected to answer a basic question: how did the business p...

CA, CS, CMA Global audit developments: IAASB modernisation proposals and FRC procedural update

This update highlights two recent international developments relevant to audit and assurance professionals: the IAASB’s proposed changes to key Intern...

CA, CS, CMA International Audit Update: IAASB Modernisation Proposals and FRC Procedural Change

This global audit update summarises two recent developments relevant for audit professionals, regulators, standard-setters, preparers, investors and o...

CA, CS, CMA Cash Found in Employees’ Lockers: ITAT Relief Under Section 69A, but Governance Concerns Remain

The Delhi Bench of the Income Tax Appellate Tribunal, in Deputy Commissioner of Income-tax v. Gardenia Shelters (P.) Ltd. [2026] 188 taxmann.com 1028...


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.