Ruchi Gandhi

Never Stop Learning

Ruchi Gandhi

About Ruchi Gandhi

A CA together with MBA (Fin) and M Com, she relishes taking interest in insightful writing in the domain of taxation and finance. She has gained experience as a full-time author and has also served an accounting role in industry.


Financial Reporting

A Detailed Overview of IFRS 1

The IASB is in charge of establishing IFRS and approving interpretations of those standards. The International Financial Reporting Standards (IFRS) are des...

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Finance & Accounting

Applicability of Accounting standards on Mergers &...

There is no uniform accounting standard that governs accounting procedures and disclosures in situations where one business gains control of another. The a...

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Startup

Tax exemptions for start-ups and other incentives

A start-up, in the broadest sense, is a business venture launched by entrepreneurs, often young and inexperienced, who have new ideas that have the potenti...

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Finance

A Detailed Study on Capital Asset Pricing Model (CAPM)...

The capital asset pricing model is the link between risk and returns established by the security market line. It was independently invented by three schola...

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Corporate Finance

What is corporate distress? What are the factors contri...

Corporate distress is a state in which a corporate entity is unable to generate enough revenue or income to fulfil or pay its financial obligations. T...

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Income Tax

Assessing Officer cannot ignore the Valuation Report an...

In the case of M/s. Innoviti Payment Solutions Private Ltd. Versus ITO (ITAT Bangalore), the assessee filed an appeal against the order of the Assessing Of...

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Income Tax

Additions under Section 68 can’t be made based on mer...

In the case of Smt. Tapasi Singh Vs ITO (ITAT Kolkata), the assessee provided new capital, which was explained as a gift. She provided tax information for...

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GST

Whether GST applicable on contributions from members to...

In the case of M/S. Rotary Club of Mumbai Elegant [Advance Ruling Number. GST-ARA-26/2020-21/B-108 dated 9th December 2021], the Honourable AAR, Maharashtr...

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