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Exemption from Service Tax

Posted by Member (Account Deleted) 06 December 2011 72556 Views

Section 93. Power to grant exemption from service tax. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to



Debt securitisation - A new way to raise public money

Posted by Tharun Raj 25 April 2021 72469 Views

....!!!^^ Wind is blowing heavily, thunders in sky. Mr. Shyamlal praying god for 10 days hardly without food and water. All of a sudden god appeared before him............. Who is shyamlal and why is he praying? Shyamlal is CEO of Loot Bank Pvt Lt



Exam preparation points for November 2015

Posted by Ankur Garg 24 July 2015 72464 Views

Dear CA Aspirants, Please find below some suggestions for November 2015 CA Examination preparation. Below mentioned suggestions are quite general in nature and act as a checklist for Exam preparation. This write up is in the nature of reminder for st



Meaning of No Supply, Non GST Supply, Non Taxable Supply, NIL Rated Supply, Exempt Supply etc.

Posted by CA Arun Chhajer 02 January 2019 72448 Views

Definition may be comparatively easy to understand when it is being defined in the GST Act. It will most critical to understand



Practical approach to implement Ind AS 116

Posted by Nirmal Shah 26 February 2019 72435 Views

In this article we will discuss about the accounting treatment in books of lessee only.Basics on applicability of Ind AS 116 �Leases� Ind AS 116 is



Critical study of Disclosure of Interest by a Director u/s 299 of Companies Act

Posted by G S Rao 14 June 2012 72333 Views

Introduction: Directors are appointed by the shareholders of the company and they are trustees of shareholders. As such they are in a fiduciary position and can not



Check your CA Intermediate November 2019 Result

Posted by CCI Team 03 February 2020 72308 Views

CA Inter Result November 2019 As per the official announcement of ICAI, the results of the CA Intermediate (Old Course & New Course) held in November 2019 are likely to be declared on Monday 3rd February 2020



Complete understanding of Section 62 and 42 of the Companies Act 2013

Posted by CA Sumat Singhal 28 April 2016 72229 Views

A COMPLETE AND CLEAR UNDERSTANDING OF SECTION 62 & 42 OF THE COMPANIES ACT 2013FURTHER ISSUE OF SHARE CAPITAL Section 62 of the Companies Act 20131) Where at any time, a company having a share capital proposes to increase its subscribed capital b



Increasing rate of MAT, Reducing the MAT Credit

Posted by Deepak Agrawal 23 April 2013 72225 Views

In the Finance Bill, 2000, the government introduced the new provision u/s. 115JB: The extract of the same from the memorandum to finance bill was as under: The new provisions provide t



Service Tax on Restaurants and Hotels: A Legislative Competence

Posted by Bhaskaran Chackrapani Warrier 02 May 2021 72222 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




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