1. Accountancy

• Ind AS/IGAAP-Interpretation and practical application – Equity vs financial liability by Dolphy D’Souza. BCAJ, March 2023, pp.62-63.

2. Audit

• Audit trail under the companies act, 2013 by Deepa Agarwal. BCAJ, March 2023, pp.21-24+39.

3. Economics

• Application of Growth-at-Risk (GaR) framework for Indian GDP by Sautabh Ghosh, Vidya Kamate and Ria Sonpatki. Reserve Bank Of India Bulletin, March 2023, pp.101-111.
• India’s fiscal near-term performance and medium-term imperatives by Sajjid Z Chinoy. Economic & Political Weekly, April 1, 2023, pp14-18.
• Government initiatives to improve gender equality in India by Rajroop Singh Chahal. Chartered Secretary, March 2023, pp.49-52.

4. Investment

• Social stock exchange (SSE) – An overview by Shamik Dasgupta. Chartered Secretary, March 2023, pp.81-84.

5. Law

• Risks posed to chartered accountants by the prevention of money laundering act, 2002 by Aditya Ajgaonkar. BCAJ, March 2023, pp.25-28+53.

6. Management

• An exploratory research study on the implementation of 3 gender equality laws in the corporate sector in India by Nivedita Krishna. Chartered Secretary, March 2023, pp.69-74.

7. Taxation and Finance

• Indirect taxes: GST - recent judgments and advance rulings by Naresh Sheth and Jinesh Shah. The Chamber’s Journal, March 2023, pp.114-124.
• Levy of GST on basis of classification of goods by S.V.S. Raghavendra Rao and S.V.S.N. Sasidhar Rao. Goods & Services Tax Cases, v.96/04, pp.15-20.
• Revisiting non-discrimination clause of the India – US tax treaty in light of india’s corporate tax rate reducation by Hardeep Singh Chawla. BCAJ, March 2023, pp.11-19.