Popular Articles

Extract of postmortem of Section 44AD?

Vipin Garg 02 August 2016 at 10:57

This Article deals with the Section 44 AD of Income Tax Act, 1961 in respect of Presumptive Taxation.

ACCA - Opportunities as one global qualification!

Guest 01 July 2019 at 12:20

The Association of Chartered Certified Accountants (ACCA) is a UK based prime accounting body that was establishedin1904. ACCA is a global qualification for Cha..

Provisions of E-Way Bill

Ayush 31 July 2023 at 15:40

An e-way bill is a document generated electronically on the government portal by businesses or individuals who are responsible for the transportation of goods worth more than a specified value from one place to another.

Exemption from GST for Residential Welfare Association - An Update

CA Roopa Nayak 13 August 2019 at 11:17

BackgroundIn the past under erstwhile service tax laws, several of the RWA�s had been citing mutuality concept to claim exclusion from tax net. The doctri

The dangerous side of stimulus...

Equitymaster 28 October 2009 at 10:40

Stimulus packages have been the magic wand that almost every government and central bank has waved since the beginning of the financial crisis last year. Most are still wary of withdrawing the same lest their GDP growth trajectory gets derailed and i

Complete guide on impact of GST on media & entertainment

Karan Sahi 10 August 2017 at 11:23

The implementation of GST impacts on the sector and its verticals like broadcasting, print, television, digital etc.

Banks Violating RBI Directives to Extract More Interest from Floating Rate Borrowers

CA Anil Garg 01 September 2011 at 12:50

It is a very common perception with borrowers of private banks like HDFC and ICICI that they are prompt in increasing their BPLR (Benchmark Prime Lending Rate) every-time RBI increases its Repo Rate but not so prompt in timing and magnitude when R

Negative Results - What Next?

CA Arpita Tulsyan 19 January 2018 at 11:22

17th January 2018 - A day which bought smiles on some faces & shattered some!This is how we define Result Day for a CA student!As we all know, this is such

Bogus Purchase and Input Tax Credit Notice

Chetan Chauhan 07 January 2023 at 15:51

A bogus purchase and input tax credit notice is a formal communication issued by a tax authority, such as the GST (Goods and Services Tax) department, to a taxp..

Worry of arrests under the Companies Act,2013 is over now

ANMOL JHA 02 September 2017 at 10:36

Provisions of Arrests in section 212 of the Companies Act,2017, tweaked by recently notified, the Companies (Arrests in connection with Investigation by Serious..