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Articles by CA Pankaj Kr Agrawal

Carry forward and set off of losses in tabular form

CA Pankaj Kr Agrawal 20 April 2015 at 10:30

Introduction :- The public finance domain of Economics deals with principles/cannons of taxations. There are various models of Taxation but in the developing economies progressive system of taxation has been advocated which means a person having larg

Cash flow statement (CFS) is mandatory as per the CA, 2013

CA Pankaj Kr Agrawal 06 April 2015 at 10:11

Companies Act 2013 - Financial Statements to include Cash Flow Statement and Statement for Changes in Equity The Companies Act, 2013 (the Act or New Act) brought in many changes which directly impact preparation of financial statements and require un

Analysis on Service Tax RCM for LLPs

CA Pankaj Kr Agrawal 06 April 2015 at 10:10

Introduction :-The Definition of Body Corporate is amended on 12-Sep-2013 vide circular issued by MCA on account of applicability of Companies Act 2013.So Can a LLP be Considered as Body Corporate as per the same for Service Tax and not liable to