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Articles by B.Chackrapani Warrier

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Service Tax on Restaurants and Hotels: A Legislative Competence

  B.Chackrapani Warrier    16 October 2013 at 13:05

SERVICE TAX ON RESTAURANTS AND HOTELS – LEGISLATIVE COMPETENCE The Finance Act,2011 has inserted sub clause (zzzzv) and (zzzzw) to section 65(105) of the Finance Act,1994 thereby imposed service tax on restaurant services and short term

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Posted in Service Tax  6 comments |   62208 Views

Review of Director Identification Number (DIN)

  B.Chackrapani Warrier    27 June 2013 at 12:01

A REVIEW OF DIN [DIRECTOR IDENTIFICATION NUMBER] CONSEQUENT TO MCA NOTIFICATION DATED MARCH 15,2013. The Companies (Amendment) Act, 2006 has introduced the concept of Director Identification Number by inserting sections 266A to 266G in the Compan

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Posted in Corporate Law |   26133 Views

Cost of Acquisition of a Capital Asset acquired u/s 49(1)(ii)/(iii)(a) of the Income Tax Act, 1961

  B.Chackrapani Warrier    21 June 2013 at 10:58

COST OF ACQUISITION OF A CAPITAL ASSET ACQUIRED U/S 49(1)(ii) / (iii)(a) OF THE INCOME TAX ACT,1961. The income of a person has to be computed under any or all five heads of income for the purpose of levying income tax. Section 14

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Posted in Income Tax |   89763 Views

Affidavit of Director or Promoter as per MCA circular 11 of 2013

  B.Chackrapani Warrier    20 June 2013 at 13:37

AFFIDAVIT (Ref :- MCA Circular No. 11/2013 dated May 29, 2013) I, Anonymous, aged about 60 years, son of (Late) Anonymous senior, residing at House no 10/2013, Author apartments, Club Road, Bangalore-560001 solemnly affirm and declare as follows:-

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Posted in Corporate Law  6 comments |   47397 Views

Service Tax On Software

  B.Chackrapani Warrier    18 January 2011 at 12:29

The Finance Act, 2008 has imposed service tax on the services relating to information technology software. The statutory definition of information technology is given in section 65(53a) of the said act which reads as under:-Information technology

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Posted in Service Tax  11 comments |   47061 Views