Introduction:Memorandum of association is the charter of the company and defines the scope of its activities. An article of association of the company is a document which regulates the internal management of the company. Memorandum of association def
The opening up of the Indian economy around two decades ago followed by some of the Multinational Corporations setting up manufacturing units in the country brought into focus the provisions pertaining to valuation of goods impor
Cloud computingToday is the age of information technology. The facets of work and personal life are moving towards the concept of availability of everything online. Understanding this trend, the big and giant web based companies like Google, Amazon,
INTRODUCTION The concept of taxation is not new in modern India. Tax was basically defined as the burden or charge imposed by the legislative power on persons or property, to raise money for public purposes, whereas taxation&rdqu
Dear Professional Colleague,Non Bailable offences under Service Tax do not have retrospective effect We are sharing with you an important judgement of the Honble High Court of Calcutta, in the case of Sudip Das, {[2014] 44 taxmann.com 48 (Calc
Dear Students,Its high time, its only a month period precisely 30 days at the end of which you all will be sitting in your exam hall delivering the result of what you all have done from last so many month. In fact it wont be exaggerating to sa
Input tax credit is a concession granted by the State Government against the output tax liability on the sale or purchase of goods within the State jurisdiction. To avail such concession one has to fullfill the conditions imposed by the statue subjec
The MCA has amended the Companies (Registration offices and fees) Amendment Rules,2014 and specifies e-forms which need pre-certification by CA or CS or CMA.These rules shall come into force w.e.f 28 th April 2014Pre-certification of e-forms by CA or
In this article, the author endeavours to prescient the amendment by Finance Act, 2012 in the definition of 'relative' in Explanation (e) to clause (vii) of Section 56. The article also critically analyses the recent judicial decisions on the
BACKGROUND THE COMPANIES ACT, 2013On August 29, 2013 the much-awaited Companies Bill 2013 (the bill) received assent from the President Pranab Mukherjee. With this move, our country has got new company law that has replaced the
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