Articles by sivadas chettoor

Power to call for general information u/s 133(6)

Posted by sivadas chettoor 09 December 2013 185092 Views

POWER 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

Service Tax - An Interim relief to food/beverage suppliers

Posted by sivadas chettoor 22 July 2013 11530 Views

1. INTRODUCTION: The Hon High court of Kerala in its recent decision dated 05/07/2013 in Kerala classified hotels and restaur

The Law of digital signature

Posted by sivadas chettoor 25 October 2012 55418 Views

INTRODUCTION: This article deals primarily with digital signature (DS) and the law connected therewith. At the outset it is to be made clear that all the aspects of the law and all the provisions containe

Liabilities of an awarder under VAT

Posted by sivadas chettoor 17 September 2012 39251 Views

INTRODUCTION: The central theme of this article is the liabilities of an awarder under the Kerala Value added Tax Act 2003 (hereinafter described as Act)...

Ignorance of law is an excuse

Posted by sivadas chettoor 12 September 2012 40737 Views

INTRODUCTION :- Law is all pervading. Almost all your actions are regulated by law except a few. We have all sorts of law like personal, family, civil, criminal, revenue, commercial, taxation, public and private int

Promissory Estoppel

Posted by sivadas chettoor 23 July 2012 16989 Views

1.0 INTRODUCTION All of us know what estoppel is. I first heard about it when I was reading section 28 of the Partnership Act, 1932 which provides that a person holding out to an outsider

JUDGEMENT DELAYED BY 379 YEARS

Posted by sivadas chettoor 15 March 2010 12736 Views

We all know that justice delayed is equivalent to justice denied. I have recently read an article which brilliantly dealt with the topic of unbearable delay in the disposal of cases. That reminded me about a case which was dragged for centuries.

Micro finance Institutions-A discussion

Posted by sivadas chettoor 04 March 2010 11103 Views

Accounting and Taxation issues of Micro Finance Institutions WHAT IS MICRO FINANCE? The term Micro Finance is of comparatively recent origin. The concept was popularized by the Nobel Prize winner Mr. Mohammed Yunus of Bangladesh. It basically mean