Articles by sivadas chettoor
View Full Profile
No deduction if return not filed
sivadas chettoor 25 October 2019 at 11:04There may be some hope for relief from the courts based on the 1955 circular of CBDT and the decision of the Supreme court in Goetze case but it appears to be very risky. Therefore the author would advise all the entities to file the return immediately before 31-10-2019 without going for risky adventurous legal battle.
March towards cash less economy
sivadas chettoor 05 October 2019 at 12:36Cash has always been a facilitator of black money since transactions made in cash do not leave any audit trail. It is easy to hide the identity of the payer and receiver of cash making it difficult to trace the transaction and realise tax or other revenue legitimately due to the government.
Provisions relating to accounts under CGST Act 2017
sivadas chettoor 09 June 2017 at 11:17INTRODUCTION: The need to keep and maintain proper and correct accounts is of fundamental importance in taxat
Actionable Claims under GST
sivadas chettoor 17 April 2017 at 11:27GST law deines goods to include actionable claims and hence there will be a tax liability on such items from the date GST comes into force. Hitherto it was not ..
Law relating to legal tender and demonetisation
sivadas chettoor 23 November 2016 at 12:49An article on demonetisation and legal tender
Co-operative societies and TDS on interest
sivadas chettoor 01 August 2015 at 13:37INTRODUCTION: This brief article seeks to discuss about the liability of cooperative societies to deduct income tax (Tax Deduction at Source or TDS) at the time
Search and seizure under ST law
sivadas chettoor 05 March 2015 at 10:10INTRODUCTION:The Central Excise authorities who are entrusted with the task of implementation of the service tax law enjoy wide and sweeping powers in respect of search and se
Taxation of heriditary LIC insurance commission
sivadas chettoor 10 February 2015 at 10:56TAXATION OF HERIDITARY LIC INSURANCE COMMISSION- A STUDYSIVADAS CHETTOOR BCOM FCA LLMINTRODUCTION:- The brief study in this article relates to some legal and taxation issues connected with the receipt of hereditary commission by nominee or legal heir
Power to dismiss appeal for default
sivadas chettoor 29 December 2014 at 17:571. INTRODUCTION: This article deals with the power of the Appellate Tribunal constituted u/s 4 of the Kerala Value Added Tax Act 2003 ( for short the Act) to dismiss an appeal for default without deciding
Power to call for general information u/s 133(6)
sivadas chettoor 09 December 2013 at 11:36POWER TO CALL FOR GENERAL INFORMATION U/S 133(6) OF THE INCOME TAX ACT 1961- A STUDY INTRODUCTION:The Hon Supreme Court of India, in August 2013, pronounced its judgment in Kathiroor Service Cooperative Bank Ltd & Others V Commissioner of
Popular Articles
- How to Apply and get your PAN 2.0
- Statutory Tax Compliance Tracker for December 2024
- Advance is taxable in the year of receipt
- Income Tax Implications on Sale of Property
- Faceless assessments should be made more flexible
- Understanding the Direct Tax Code: A 100-Sentence Journey
- How the GST Rate List Impacts Small Businesses in India
- Key Deadlines to remember in the month of December!
Trending Online Classes
-
6 days Certification Course on GST Practical Return Filing Process
CA Pratibha Goyal16 December 2024
CAclubindia
