CAclubindia Articles

Application of Time Value of Money Concept to WDV method of Depreciation Calculation

CA Vishal G Mulchandani 03 April 2019 at 10:26

Depreciation as per written down value method (WDV) has been under the spotlight after the introduction of the Companies Act, 2013. Schedule II of the act manda..

MSME Registration in India: Procedure & Benefits

Anil Tanwar 03 April 2019 at 10:26

The procedure for MSMEregistration in Indiahas now become extremely simple and easy. Moreover, upon registering, the MSMEs can enjoy various benefits and scheme..

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Vikas Sharma 03 April 2019 at 10:26

The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th Marc..

Is Lumpsum the best way to invest in mutual funds?

Shubham 03 April 2019 at 10:26

Inculcating quality habits is the way to live life. Good habits bring a sense of discipline and routine. Investment is one such habit that people should instill..

Direct Taxes Case laws - For May / Nov 2019 CA Final Exams - Part 3

harishseasky 03 April 2019 at 10:26

Continuation from earlier article Part 2 ,This is Part 3 4. CIT v/s Container Corporation of India Limited [2018] 404 ITR 397

Reimbursements on electricity expenses from the occupants chargeable to Service tax

Bimal Jain 02 April 2019 at 12:06

Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member ..

Brief Study of Section 269ST on cash receipts

CA. Pushp Kumar Sahu 02 April 2019 at 10:38

In this article we will understand why section 269ST is introduced and what is the need of invoking such pr

Significant economic presence - The game changer for international taxation

Atishay Jain 02 April 2019 at 10:38

The concept of Significant Economic Presence (�SEP�) was introduced in the Income-Tax Act, 1961 (�the Act�) from April 1, 2018 i.e. A.Y.

Double Taxation Avoidance Agreements

Swapnil Pradhan 02 April 2019 at 10:38

In the present age of cross-border transactions across the globe, the effect of taxation is one of the important considerations for any trade and investment dec..