Articles by Pavan Jain S
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Highlights of Union Budget 2015- Direct Tax Perspective
Section /Schedule Head Amendment/New Provision Effective date Part III to Schedule I Advance taxes & TDS u/s 192 Advance t
Budget 2013 Direct Tax Perspective
Highlights of Union Budget 2013 Direct Tax perspective: Section /Schedule Head Amendment/New Provision Effective date Part III to Schedule I Advance taxe
Budget 2011- Income Tax Perspective
Section /Schedule Head Amendment/New Provision Effective date Part III to Schedule I Advance taxes & TDS u/s 192
KVAT Amendments
Major Changes in Karnataka Value Added Tax Act, 2003 effective from April 1, 2010: · VAT exemption on paddy, rice, wheat, pulses and products of rice and wheat extended for one more year from 1.4.2010. · Tax on M
Depreciation - an interesting aspect
Depreciation – a non cash expenditure allowed under Income Tax Act, 1961 following block concept. Under the block concept, all the assets falling within the same class and subject to same rate of depreciation are clubbed together and considere
Deemed Dividend - detailed analysis
Deemed Dividend Deeming fiction - a fiction resorted to by parliament for defying the law of literal interpretation. Whether it be Central Excise Act, 1944 [concept of deemed manufacture u/s 2(f)(iii)] or Income Tax Act, 1961 [concept of deemed divid
Union Budget 2010 - Income tax amendments
Union Budget 2010 - Income tax amendments
SECTION 43(6) V. SECTION 45(1A)
CA Pavan Jain S, ACA., grad CS.Taxability of a receipt is governed by section 2(24) of the Income Tax Act (hereinafter referred to as “Act”) which define the term “Income”. In ordinary parlance, the term income connotes a rec
CENVAT credit on input service
CA Rajesh Bagrecha, FCA., DISA(ISA)CA Pavan Jain S, Bcom (TPP), ACA.Introduction: The concept of CENVAT credit was introduced with an intention to avoid cascading effect of taxes. The Central Value Added Tax [CENVAT] allows the credit of the duty pai
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