Transfer pricing until now was applicable to companies having cross border transactions with their ASSOCIATED ENTERPRISE. However, Finance Bill 2012, honoring the supreme court ruling in case of CIT vs. M/S Glaxo Smithkline Asia (P) Ltd. (Special
Companies Act 2013 Impact on DepreciationWith the advent of Companies Act, 2013, the method of Depreciation has also changed where Schedule II has replaced Schedule XIV.The difference between WDV and SLM have been removed with the advent of
Payment made by certain individuals or HUF for contract work, professional services, commission or brokerage.
Arjuna (Fictional Character): Krishna, this is the last month of the financial year 2017-18. So many changes were made in taxation of the current year. So now i...
EXEMPTIONS: Following companies are exempted from Registration: 1. Housing finance companies 2. Merchant Banking Companies 3. Micro Finance Companies (i) engaged in micro financing activities, providing credit n
Section 194I TDS on Rent of the Income Tax Act 1961 contains provisions with respect to TDS deduction on payment of rent.
Analysis of CA Inter Accounts (New Course) Nov'19 Paper by CA Nitin Goel
Hello friends,I am CA Manoj Bothra; secured AIR 44 in CA Final May 2014 Exam.I am here to share a strategy to crack CA Final Exam in First Attempt and study plan. First thing first, you should have at least a period of 6 month to prepare. During thi
A cash credit limit against hypothecation of Stock & Debtors is very commonly adopted as a mode of finance. In such case the borrowers are required to submit stock statements showing details of Stock (RM,WIP,Consumables,FG) & Debtors so that
Dear Friends, I have framed this strategy for CA Final students appearing this November
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English