Long-form perspectives, partner viewpoints and practical guidance from Kirtane & Pandit’s practice teams.
A blanket four-month force majeure extension moves the completion date on the MahaRERA register — but leaves interest liability, the contractual possession date and lender covenants untouched. What the order does, what it doesn’t, and what to document now.
Cost-pressure pass-through, warranty provisions and dealer-incentive accounting under IndAS when demand swings and input-cost variance both rise in the same cycle.
Crude price volatility, take-or-pay LNG contracts and hedge-effectiveness testing — accounting through a Gulf-war year for upstream, midstream and downstream players.
Feedstock volatility, subsidy-receivable estimation under fertilizer schemes, and inventory net-realisable-value testing when shipping lanes shift overnight.
Long-cycle project revenue, percentage-of-completion judgements and contract-loss provisions when customer milestones slip across a financial-year cut-off.
Biological-asset valuation, seasonal price benchmarks and physical-count adjustments when monsoon and export-demand cycles both behave atypically.
FX hedging, freight-incidental pass-throughs and shipping-line credit-risk reassessment when traditional buyer markets shift to spot orders mid-quarter.
Cost-plus mark-up review, project-deferral accounting and unbilled-revenue write-downs when offshore demand softens but bench costs stay fixed.
Inventory ageing, shipment-in-transit recognition, and expected-credit-loss assumptions for buyers in regions facing currency and route-of-delivery stress.
What an escalation in the Gulf means for offshore IT delivery — client mix, currency exposure and project pipeline scenarios for India’s services exporters.
API sourcing, container-route alternatives and price-pass-through realities for an industry where margin and shelf-life are simultaneously under pressure.
Shifting demand from Gulf-region buyers, freight surcharges and trade-corridor uncertainty reshape order books for India’s textile exporters.
When shipping schedules slip, perishable cargoes pay the cost first. A view on contract structures, insurance recoveries and buyer-credit risk for agri exporters.
Project-cycle slippage from buyer countries in the region, component-import inflation and shifting EPC contract risk for India’s capital goods manufacturers.
Naphtha and ammonia feedstock realities, subsidy timing, and price-pass-through limits for an industry uniquely exposed to a fuel-led geopolitical shock.
Crude benchmarks, refinery throughput economics and subsidy fiscal-math — a partner-led read on what the 2026 disruption means for India’s energy chain.
OEM cost-card pressure, dealer-incentive impact and component-lead-time recalculation — the auto sector reads of a sustained Gulf-driven cost shock.
How rising geopolitical tensions in the Gulf are reshaping cost structures, financing flows and demand patterns across India’s real estate and infrastructure sector.
Practical accounting considerations for project cost variance, contract loss provisions and revenue recognition under IndAS in volatile commodity cycles.
Budget 2026 and Penalty Provisions – Income Tax Act 2025 — a partner-led read on the implications and what practitioners should watch.
Digital lending has transformed access to credit — but it has also reshaped legal expectations around data privacy, consent, security, transparency and consumer protection. A read on what fintech-lenders need to get right.
Understanding Audit Risk Across Real Estate Developer Balance Sheets — a partner-led read on the implications and what practitioners should watch.
Despite centralised systems and real-time MIS, branches remain where credit appraisal, KYC, documentation and risk first manifest. A partner-led read on why branch audits still anchor banking assurance.
Interpreting the Budget Through a Business & Promoter Lens — a partner-led read on the implications and what practitioners should watch.
Deal flow in Indian pharma is back to multi-year highs. A read on whether this round is consolidation-driven or platform-build expansion, and what acquirers should watch.
Beyond fertilisers and crop protection, biostimulants and micronutrient formulations are quietly reshaping yield economics. A sector view on the structural drivers and accounting implications.
PPA-linked revenue recognition, asset capitalisation milestones, decommissioning provisions and tax-incentive treatment — a practitioner read on renewable-energy accounting under IndAS.
Connected, Autonomous, Shared and Electric mobility face real headwinds in India — charging infrastructure, fragmented state policy and regulatory clarity. A partner read on what shifts when.
FTAs and bilateral trade agreements are reshaping global component sourcing. A partner read on where India’s component manufacturers fit, and what the audit / compliance lens needs to watch.
The Impact of GenAI on Modern IT Workflows — a partner-led read on the implications and what practitioners should watch.
From feedstock-mix shifts to carbon-capture, hydrogen-linked operations and disclosure rigour — a sector view on the practical levers chemical companies are pulling on the Net Zero 2070 path.
Medical devices are emerging as a structural Make-in-India story — PLI scheme uptake, import-substitution wins and the audit / regulatory complexity that comes with it.
Decoding Sustainability Certifications for India’s Chemical Exports — a partner-led read on the implications and what practitioners should watch.
How Global Uncertainty is Shaping the IT Employment Landscape — a partner-led read on the implications and what practitioners should watch.
India’s commercial vehicle (CV) market experienced a marginal slowdown in the first half of 2025, with sales declining by around 1.2% year-on-year (Jan–Jun 2025).
In 2025, SUVs are the driving force behind India’s passenger vehicle (PV) market, accounting for over 55% of PV sales and contributing significantly to the overall auto market, where PVs represent 72% of total…
Over the past two decades, India has quietly become the world’s capital for Global Capability Centres (GCCs).
India’s specialty chemicals industry has quietly become one of the country’s strongest growth engines.
India’s IT Evolution — a partner-led read on the implications and what practitioners should watch.
Agriculture has always been the lifeline of India, employing nearly half of the country’s workforce and feeding over a billion people.
India has emerged as one of the most significant players in the global pharmaceutical industry, and nowhere is this more visible than in the U.S.
Agriculture has always been central to India’s growth story. Yet, as the population grows and consumer preferences shift, the way food is produced, processed, and delivered needs a fresh approach.
The capital goods sector in India is experiencing a significant leap forward and is on pace to surpass USD 100 billion by 2025 at double-digit growth.
Real estate in India is rapidly evolving into a major pillar of the country’s economic growth.
India’s energy story is being written on two tracks. On one side, coal and other fossil fuels continue to provide the bulk of the nation’s electricity, ensuring stability and meeting rising demand.
FTAs as Growth Accelerators — a partner-led read on the implications and what practitioners should watch.
The Rise of AI-as-a-Service in India — Beyond the Hype — a partner-led read on the implications and what practitioners should watch.
For decades, the story of India’s real estate & infrastructure growth centred on major megalopolises like Delhi, Mumbai, and Bengaluru.
The mix of artificial intelligence and digital infrastructure is starting to change Indian healthcare.
India’s electric vehicle (EV) adoption has gained significant momentum in recent years, mainly due to demand from cities, government incentives, and rising consumer awareness.
As India aims to become a $1 trillion manufacturing economy by the end of this decade, one sector is crucial to that vision: capital goods.
India’s agritech scene is usually in the limelight for precision farming, agri-fintech, and supply chain digitisation.
Industrial decarbonization in India is speeding up as businesses respond to national climate goals, stricter regulations, and higher stakeholder expectations.
India’s rise in the global automotive supply chain is now a reality. It is strategic, structural, and accelerating.
India is undergoing one of the largest infrastructure changes in the world. This major effort goes beyond simply building structures; it is changing the real estate market and giving rise to what we call "Real Estate…
India, for years a farm economy, is now making rapid progress in converting its agricultural prowess into international trade value.
India’s healthcare system is at a critical point. The traditional model has mostly been reactive, treating illnesses after they occur.
India’s IT industry has long been the backbone of the global outsourcing ecosystem, known for its strength in project execution, delivery at scale, and process-driven excellence.
The Indian apparel market had an estimated revenue of over US$105 billion in 2024, with projections suggesting a steady annual growth rate of around 3.35% from 2024 to 2029.
In 2023-24, India’s textile exports reached US$34.4 billion, with apparel making up 42% of that total.
India’s manufacturing goals have a clear focus on the Make in India initiative. Among its many areas, industrial machinery is significant.
India’s chemical sector is experiencing a revolution. The one that is transforming industries across the board, from pharmaceuticals and agriculture to textiles, electronics, and automobiles.
India is charting an ambitious path toward a sustainable energy future, setting bold targets to accelerate the use of clean power.
India’s speciality chemical segment has witnessed a remarkable surge in the last decade and has become one of the main pillars of the country’s manufacturing comeback.
The Evolving Role of Chartered Accountants in India’s Digital Economy — a partner-led read on the implications and what practitioners should watch.
Artificial Intelligence (AI) is no longer just a buzzword. It’s reshaping the way industries function- including accounting.
How to Prepare for a Tax Audit — a partner-led read on the implications and what practitioners should watch.
The Future of Tax Filing — a partner-led read on the implications and what practitioners should watch.
How to Get Your Business Ready for a Seamless Audit Season — a partner-led read on the implications and what practitioners should watch.
Foreign Direct Investment in India — a partner-led read on the implications and what practitioners should watch.
GST Implications on Import of Services — a partner-led read on the implications and what practitioners should watch.
Beyond Profit — a partner-led read on the implications and what practitioners should watch.
AI in Accounting — a partner-led read on the implications and what practitioners should watch.
From transport-layer security to tokenisation, HSM-backed key management, and post-quantum readiness — a partner read on the cryptography stack that underpins financial-data protection.
Developing a Resilient Business Model — a partner-led read on the implications and what practitioners should watch.
Risk Management for Entrepreneurs — a partner-led read on the implications and what practitioners should watch.
Financial Foundations for New Entrepreneurs — a partner-led read on the implications and what practitioners should watch.
Challenges in Business Valuation for Startups — a partner-led read on the implications and what practitioners should watch.
How Market Conditions Affect Business Valuation — a partner-led read on the implications and what practitioners should watch.
Understanding Business Valuation — a partner-led read on the implications and what practitioners should watch.
How to Evaluate an IPO Before Investing? — a partner-led read on the implications and what practitioners should watch.
The Impact of IPOs on Company Culture — a partner-led read on the implications and what practitioners should watch.
Sustaining IPO Momentum — a partner-led read on the implications and what practitioners should watch.
The Role of AI Tools in Modern Auditing Practice — a partner-led read on the implications and what practitioners should watch.
Accounting for Corporate Actions in Fund Accounting — a partner-led read on the implications and what practitioners should watch.
Risk Management and Technology — a partner-led read on the implications and what practitioners should watch.
Challenges Faced by Deep Tech Startups in India — a partner-led read on the implications and what practitioners should watch.
The Rise of RegTech and SupTech Reshaping Transaction Compliance in the Financial Industry — a partner-led read on the implications and what practitioners should watch.
Importance of SOPs & its Relevance in todays work environment — a partner-led read on the implications and what practitioners should watch.
Navigating the Complexities of Startup Taxation in India Essential Strategies for Efficient Tax Planning — a partner-led read on the implications and what practitioners should watch.
Financial Reporting Process of PE Funds — a partner-led read on the implications and what practitioners should watch.
The Role of Government Policies in Strengthening India’s Industrial Edge Uploaded On: 19 Oct 2025 Author: CA Chirag Garg Like (242) Comment (0) India’s industrial sector has been witnessing a steady transformation,…
Foreign Direct Investments Shaping Indian Real Estate and Infrastructure Uploaded On: 04 Nov 2025 Author: CA Sandeep Patil Like (240) Comment (0) India’s real estate and infrastructure sectors have undergone…
The Economic Impact of India’s Capital Goods Sector Uploaded On: 07 Nov 2025 Author: CA Akshay Purandare Like (217) Comment (0) The capital goods sector is the backbone of industrial development, supplying machinery…
How ESG Reporting Is Taking Root in Agriculture Uploaded On: 27 Nov 2025 Author: CA Makarand Kulkarni Like (183) Comment (0) Agriculture, the backbone of India’s economy and livelihood for millions, is undergoing a…
Climate-Resilient Infrastructure: What Investors Expect in the ESG-Centric Era Uploaded On: 19 Dec 2025 Author: CA Shailesh Kulkarni Like (144) Comment (0) Climate-resilient infrastructure has become a defining lens…
India’s AI Product Revolution: How Deep-Tech Startups Are Moving Up the Value Chain Uploaded On: 06 Jan 2026 Author: CA Shailesh Kulkarni Like (177) Comment (0) India’s AI Product Moment: A Structural Shift in Tech…
How a Virtual CFO Can Drive Startup Growth Uploaded On: 31 Oct 2023 Author: KPCA Like (653) Comment (0) In today’s dynamic business environment, the emergence of Virtual CFOs has revolutionized the startup game.
Attacks against AI systems Uploaded On: 22 Feb 2024 Author: Abhijit Limaye Like (621) Comment (0) 2023 - The Year of AI The year 2023 was a pivotal year for Artificial Intelligence or AI.
Role of BI Tools in Fund Administration Uploaded On: 12 Mar 2024 Author: CA Nikita Ropalekar Like (648) Comment (0) Introduction Business intelligence tools play a vital role in the fund administration industry,…
Types of Cyber Threats to Financial Accounts Uploaded On: 03 Dec 2024 Author: Knowledge Management Team Like (406) Comment (0) Personal and corporate financial accounts holding highly valuable data are often prime…
DPDP Act Uploaded On: 03 Dec 2024 Author: CA Akhilesh Joshi Like (424) Comment (0) Background The Digital Personal Data Protection (DPDP) Act is a landmark legislation enacted in India on 11 August 2023,…
Demystifying AI in Finance: What Business Owners Need to Know Uploaded On: 03 Jan 2025 Author: Knowledge Management Team Like (402) Comment (0) Artificial intelligence (AI) is reshaping the financial sector by…
AI Governance: Auditing Algorithmic Bias and Ethics Uploaded On: 26 Feb 2026 Author: CA Samit Saraf Like (101) Comment (0) Artificial Intelligence is no longer a futuristic concept.
Partner viewpoints on tax, audit, advisory and ESG — long-form, practical, and free of marketing fluff.
