Articles by Bhaskaran Chackrapani Warrier

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Service Tax on Restaurants and Hotels: A Legislative Competence

Posted by Bhaskaran Chackrapani Warrier 02 May 2021 72233 Views

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



Review of Director Identification Number (DIN)

Posted by Bhaskaran Chackrapani Warrier 13 April 2021 27231 Views

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



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

Posted by Bhaskaran Chackrapani Warrier 21 June 2013 95794 Views

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



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

Posted by Bhaskaran Chackrapani Warrier 20 June 2013 49191 Views

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:-



Service Tax On Software

Posted by Bhaskaran Chackrapani Warrier 18 January 2011 48133 Views

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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