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CA Nirmal Ghorawat
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CA Nirmal Ghorawat

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Reads before you call

Latest Blogs by CA Nirmal Ghorawat.

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The frustration of the contract under section 56 as the agreement has become impossible to perform should be appropriately invoked.
May 6, 2020

The frustration of the contract under section 56 as the agreement has become impossible to perform should be appropriately invoked.

Section 56 of the Indian Contract Act deals with the frustration of a contract and states that any act which was to be performed after the contract became unlawful or impossible to perform and which the promisor cannot prevent will become void. The Supreme Court

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Apr 29, 2020

The Prohibition of Benami Transactions Act, 1988

The Prohibition of Benami Transactions Act, 1988 1. Section 3 of the Prohibition of Benami Property Transactions Act, 1988 states that “no person shall enter into any benami transaction.” 2. What is a Benami transaction? According to section 2(9), “benami transaction” means – (A) a

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Oct 4, 2017

Accounting Automation & IOT

You may find my study on Accounting Automation interesting. Please take a look. 1. Accounting Automation & IOT https://canirmalg.wordpress.com/2016/08/06/digital-collaborative-accounting/ 2. Accounting Automation – eInvoice to eWayBill under GST – Information Supply Chain in Transportation of Goods. https://canirmalg.wordpress.com/2017/07/20/einvoice-to-ewaybill-the-case-for-accounting-automation-under-gst/ 3. The case for pan-India eInvoicing Standard under GST

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