Learning

Prabhat Nigam

13 May, 2022

Both the processes of auditing and investigation look seemingly similar. However, essentially, they are very different from each other. The process of veri...

Prabhat Nigam

13 May, 2022

Often people come across audit reports and the opinions given in them as complex and hard to understand. One of the reasons for its complexity is that audi...

Ashish M. Shaji

13 Sep, 2022

The Supreme Court of India recently stated that state enactments such as Kerala Money Lenders Act, 1958 and Gujarat Money Lenders Act, 2011 shall have no a...

Prabhat Nigam

03 Apr, 2025

Any business who wishes to tap the whole of European market wants to establish his business in European Union is naturally inclined towards opening a compa...

Ashish M. Shaji

13 Sep, 2022

Terming the prosecution malicious, the Madras High Court quashed the complaints filed by the Income Tax Department under Section 276 C (2) of the Income Ta...

Prabhat Nigam

03 Apr, 2025

Most of the foreign investors overlook the prospects of doing business in Canada when they are thinking of entering the North American market. This piece o...

Srishti Pandey

11 May, 2022

In 2002, India enacted the Prevention of Money Laundering Act (Hereinafter referred to as PMLA). It categorizes money laundering as "any process or activit...

Prabhat Nigam

10 Sep, 2022

Confusion prevails over the differences between a joint venture and a partnership arrangement in Australia. Instead of focusing on the differences, the foc...