Articles by Bhaskaran Chackrapani Warrier
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Service Tax on Restaurants and Hotels: A Legislative Competence
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)
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
Affidavit of Director or Promoter as per MCA circular 11 of 2013
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:-
Cost of Acquisition of a Capital Asset acquired u/s 49(1)(ii)/(iii)(a) of the Income Tax Act, 1961
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
Service Tax On Software
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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