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Articles by Manjunath

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MAT

MAT

Posted by Manjunath 10 March 2008 4533 Views

Minimum Alternate TaxThe MAT credit is available in respect of MAT paid under Section 115JB of the Income-tax Act with effect from assessment year 2006-07. The amount of MAT credit would be equal to the excess of MAT over normal income-tax for the as


Guidance Note on Tax Audit

Guidance Note on Tax Audit

Posted by Manjunath 07 March 2008 23778 Views

Guidance Note on Tax Audit - Issued by ICAI THE TURNOVER OR GROSS RECEIPTS IN RESPECT OF TRANSACTION IN SHARES, SECURITIES AND DERIVATIVES MAY BE DETERMINED IN THE FOLLOWING MANNER.(a) SPECULATIVE TRANSACTION: A speculative transaction means a trans



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