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Business landscape is constantly evolving everyday with increasing need of risk assessment, regulatory compliances, globalisation of financial services and escalating cross-border transactions (mergers and acquisitions). As a result, businesses are finding it increasingly difficult to adhere to global compliances and manage business complexities.
With our expertise in corporate and tax laws and advisory services, we deliver value by combining knowledge of local laws, qualitative research and grass-root intelligence, and act as catalyst for growth of business. Our scale, reach and intellectual capital enables us to develop relationships and deliver effective responses. Our customised approach has been appreciated by our clients as evidenced by their continued trust and confidence in us.
At S. JAYKISHAN, we create value for clients through our intelligent and fervent intervention. Our firm of Chartered Accountants has the perfect balance of knowledge and experience to deal with the ever changing business scenario. Our service strategy, fine-tuned over four decades, integrates three powerful forces:
a) The ability to provide a process driven approach, customized to meet specific client requirements;
b) The continuity of professional service that comes from high staff retention rates and rewarding of new talent.
c) A culture of integrity, exploration, innovation and client satisfaction.
KnowledgeBase – Recent Articles
Section 233 of the Companies Act, 2013 – a conundrum?
– By CA Vivek Newatia – By CS Shreya Jain
In light of the changes in the Indian economy, the instances of corporate restructuring have significantly increased to save the companies from tumbling down further. The authors in this write up have made an attempt to analyse the intricacies of one such restructuring, viz. fast-track merger as provided under Section 233 of the Companies Act, 2013.
Fast track merger is an alternate and [...] Read More >>
Analysis of Provisions of Finance Bill, 2021
– By Team S. Jaykishan
India’s Union Budget 2021, the first digital budget, touted as the most important budget in the decades, came at a time when India is reeling under the COVID-19 crisis. It reflects the government’s commitment on digital economy, technology, innovation, and R&D alongside adoption of new-age technologies, such as AI and ML, in administration of companies, taxation, digital payments and focus on fin-tech.
The Union Budget clearly enumerates [...] Read More >>
GST e – Invoice
– CA Nidhi Agrawal
GST has been changing ever since its launch. The new buzz word in the area is ‘GST e-invoice’. GST e-invoice aims at curbing GST evasion through issue of fake invoices and also aims at making the returns filing process simpler for businesses. To start with initially the GST Implementation Committee have made the e-invoicing applicable for registered persons having turnover > 500 Crores.
The article compiles and discusses e-invoice, what businesses needs to do, to [...] Read More >>
A compilation of COVID-19 related disclosures made in the Auditor’s Report & Financial Statements of Listed Companies
– Team S. Jaykishan
The below article is a compilation of the disclosures made in the audit report and financial statements by some of the listed Companies in their Annual Report of Financial Year 19-20 in relation to the COVID – 19 outbreak. The document is updated last on 11th of June, 2020.Read More >>
Actionable Claim u/s 2(1) of the CGST Act, 2017
– By CA Nidhi Agrawal
This Article draws reference to Section 2(1) of the CGST Act, 2017 which defines actionable claim as:
“actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882”
Section 3 of the Transfer of Property Act (TPA) provides that:
“actionable claim means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or [...] Read More >>