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Articles by CA. Rishabh Mittal

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TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC) 1. Bareboat charter cum demise (BBCD) – Ownership is to be transferred after a specified period of time. 2. Bareboat charter (BCC) – Hiring of ships for a stipulated period on ter

Posted in Income Tax  4 comments |   23300 Views



Dividend Stripping - Section 94(7) Suppose Record Date for Dividend / Income - 31.01.2010 Acquisition of Shares / Units of MF – Within 3 months prior to the record date (01.11.2009 till 31.01.2010) Sale or Transfer of ·

Posted in Income Tax  8 comments |   42302 Views



ACCOUNTING ASPECTSICAI has already issued Guidance Note on Accounting for Self Generated CER’s & it is made effective from 01st July, 2009. It mainly focuses on recognition of CER’s in financial statements. Here, we’ll discuss

Posted in Accounts  5 comments |   4393 Views



Foreign Contribution · In order to receive foreign contribution, Clearance from Ministry of Home Affairs is required –1. On Permanent basis; OR2. On Case to case basis · An association with a def

Posted in Others  5 comments |   3845 Views





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