In order to offer financial assistance and improve the competence of the tea industry, the Tea Development & Promotion Scheme (TDPS) was launched by the Tea Board of India. Tea is one of the industries, which by an Act of Parliament comes under the control of the Union Government. The present Tea Board set up […]
When agent’s remuneration becomes due In the absence of any special contract, payment for the performance of any act is not due to the agent until the completion of such act; but an agent may detain moneys received by him on account of goods sold, although the whole of the goods consigned to him for
There was a constant tug-of-war between the departmental officer and the GST registrant regarding the claims for refund of input services in case of an inverted duty structure. Remarkably, due to conflicting views of two High Courts, the matter even reached the Supreme Court. After the Supreme Court’s observation that resulted in the recommendation of
The Internal Rate of Return (IRR) is the discount rate that makes the net present value (NPV) of a project zero. In other words, it is the expected compound annual rate of return that will be earned on a project or investment. What Is IRR? IRR, or internal rate of return, is a metric used in financial
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