Forensic data analytics can help identify numerous types of fraud potentially occurring inside an organization. These detectable fraud schemes include, but are not limited to: Unauthorized master vendor file changes Check tampering Ghost employees Unauthorized wage changes Falsified salaries and/or hours Commissions schemes Fraudulent expense reimbursements Theft of cash receipts Inventory schemes Corruption schemes Fraudulent…
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry 1. Various representations have been received from trade and industry seeking clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a…
Introduction Under the GST regime, Article 269A constitutionally mandates that supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce. So, import of goods or services…