Ashish M. Shaji

Never Stop Learning

Ashish M. Shaji

About Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.


CFO Service Financial Reporting

Fraudulent Financial Reporting & Misapp. of Assets...

Fraud can be of 2 types- fraudulent financial reporting and misappropriation of assets. You may have also heard of the term fraud risk factors, which means...

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Income Tax

Deciphering the Meaning of Reasonable Opportunity in Fa...

In a recent case, an assessee was issued show cause notice on 19th April 2021, giving him the opportunity to file a response by 21st April. The assessee re...

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Income Tax

Assessment and Reassessment Notice under Section 148 of...

Under Section 147 of Income Tax Act, the Income Tax Department has the power to reassess previously filed income tax return of an individual. The Assessing...

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Limited Liability Partnership

Parliament passes the LLP (Amendment) Bill, 2021

The Lok Sabha recently passed the Limited Liability Partnership (Amendment) Bill, 2021, with a view to encourage the start-up ecosystem and facilitate grea...

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Internal Audit

An Internal Audit– Companies Act 2013 along with requ...

The Companies Act, 2013 under Section 138, states that a class or classes of companies as prescribed would be required to appoint an internal auditor who w...

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Finance & Accounting

What is an Integrated Supply Chain?

Integrated supply chain means a process where, from procurement of raw materials to production, quality control to packaging, distribution or supply to fin...

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GST Advisory

Notice or Order from GST Department: Assessments under...

There are various types of assessments under GST like self-assessment, provisional assessment, summary assessment and best judgement assessment. Assessment...

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Income Tax

Advance Ruling Mechanism & Impermissible Avoidance...

Advance ruling was conceived with a view to provide certainty to business as opposed to litigation in reference to a proposed transaction. Earlier advance...

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