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Articles by CA Ankit Gulgulia (Jain)

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VAT Problems In E-Commerce Transactions - Amazon's Karnataka Case Study

  CA Ankit Gulgulia (Jain)    07 October 2014 at 10:37

VAT Problems In E-Commerce Transactions Amazons Karnataka Case Study (A Potential Noscitur Principle Issue) E-commerce transactions in India are gaining popularity at the very fast pace majorly due to its attributes of ease of shopping



Haryana VAT for Developers - A Sea of Uncertain Territories & Way Forward

  CA Ankit Gulgulia (Jain)    03 September 2014 at 11:35

Continuing from my earlier writings on the subject matter of Haryana Vat for developers and builders, it is quite noteworthy that the recently implemented notification of 1% composition scheme as prescribed under new inserted Rule 49A of Haryana Rule



Service Tax and VAT Jargon on Softwares and Software Licensing Simplified!!

  CA Ankit Gulgulia (Jain)    17 June 2014 at 12:48

Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade. This article intends to discuss the complexities surrounding the Software Industry in regard to Se



Haryana VAT - State VAT v. Builders v. Flat Owners - A Triangular Tussle

  CA Ankit Gulgulia (Jain)    09 April 2014 at 12:22

If you have an open property interest or if you have purchased a property in Haryana or if you a builder / Developer in Haryana, then you might have been aware about few frivolous issues viz, demand notice that the builders are raising on the buyers



Sale of software - Royalty vs Business inc

  CA Ankit Gulgulia (Jain)    31 March 2014 at 11:53

Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Softwa



How to Choose CA Firm for Articleship - 10 Key Decisors

  CA Ankit Gulgulia (Jain)    03 January 2014 at 12:49

Heroes are made by the paths they choose, not the powers they are graced with. Brodi Ashton, EverneathIf you choose to not deal with an issue, then you give up your right of control over the issue and it will select the path



10 Qualities of Sachin Tendulkar That Can Make Your Professional Career / Studies Flourish

  CA Ankit Gulgulia (Jain)    27 December 2013 at 13:02

I just keep it simple. Watch the ball and play it on merit. Sachin Tendulkar I hated every minute of training, but I said, 'Don't quit. Suffer now and live the rest of your life as a champion.' Muhammad Ali Having my morni



Central Excise Audit - A Practical Perspective

  CA Ankit Gulgulia (Jain)    21 August 2013 at 14:07

Central Excise Audits Practical Perspective for Assessees Centra



Haryana VAT Circular - For Builders and Developers

  CA Ankit Gulgulia (Jain)    04 June 2013 at 17:05

Recently Haryana VAT department has released a circular which might be of interest to the developers & builders across the state and conducting operations in Haryana. The Circular is No. 152/ST-1 dated 7th May, 2013 wherein several aspects in re



Physical affixing of Brand name on Goods - Not Sole Criterion

  CA Ankit Gulgulia (Jain)    19 January 2013 at 15:54

Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20