Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Overview
Technology businesses concentrate their difficulty in two places: when revenue is earned, and how cross-border flows are taxed. Subscription and multi-element contracts rarely map cleanly onto invoicing, and service exports bring documentation requirements that are easier to build in early than to reconstruct later.
What comes up
Issues we are asked about
- Revenue recognition on subscription and multi-element contracts
- Export of services and zero-rated supply documentation
- ESOP accounting, valuation and perquisite tax
- Withholding on cross-border software and service payments
- Transfer pricing for offshore development centres
Other sectors
Also frequently asked about
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Real Estate & Construction
Percentage-of-completion judgements, project-wise accounting, RERA obligations and joint development structuring.
Advice for technology & saas
Tell us what you are dealing with and we will point you to the person who knows the sector.