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Articles by CA. Rishabh Mittal

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TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC)

  CA. Rishabh Mittal    13 March 2010 at 16:13

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

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Posted in Income Tax  4 comments |   70488 Views


Dividend Stripping u/s 94(7) of Income Tax Act

  CA. Rishabh Mittal    08 March 2010 at 11:14

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 ·

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Posted in Income Tax  8 comments |   128940 Views


Accounting & Taxation Impacts of Cert. Emission Reductions

  CA. Rishabh Mittal    17 December 2009 at 13:50

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

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Posted in Accounts  5 comments |   13254 Views


Acceptance of Foreign Contributions by NGO's, etc

  CA. Rishabh Mittal    12 December 2009 at 18:12

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

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Posted in Others  5 comments |   11580 Views