Popular Articles

Stay motivated during exams; don't let the fear take you down

CS Dhwani 11 March 2019 at 11:02

There are many definitions of success which we all have heard over the time frame. For everyone the meaning of success can be different for some it can be that..

Best Judgment Assessment and Income Escaping Assessment

Neethi V. Kannanth 18 February 2022 at 08:56

Best Judgment Assessment under section 144

Corporate Social Responsibility Under Companies Act 2013

kajol babani 17 November 2016 at 10:47

Corporate Social Responsibility (CSR) under the Companies Act, 2013 (the Act) �Successful people have a social responsibility to make the world a better p

Profit on sale of carbon credit is not taxable receipt

Deepak Bansal 02 December 2014 at 10:59

Reliance in this regard can be placed on the decision of Hon’ble ITAT Bangalore in case of M/s SubhashKabini Power Corporation Limited vs. CIT (ITA No 258/Bang/2014) pronounced on 28th November 2014 wherein the Commissioner taking cognizance of

Section 48: Method Of Computing Capital Gain

Ritik Chopra 06 September 2021 at 13:36

The income chargeable under “Capital gains” shall be computed by deducting the amounts discussed in this article from the full value of the consideration received or accruing as a result of the transfer of the capital asset.

Section 194IA | TDS on Sale of Property

CA Ruby Bansal 20 April 2023 at 14:45

Section 194IA of the Income Tax Act is a provision related to the deduction of tax at source (TDS) on payments made for the purchase of immovable property.

Saying "Thank You" : Self Improvement

CA. Dashrath Maheshwari 02 May 2008 at 14:35

Saying "Thank You" Teach your child that conveying appreciation is more special when it is done by way of a thank-you note or a telephone call. The next time a relative or friend gives your child a wonderful present or takes her out and sh

Invocation of Section 69C If Assessee Is Opting For Presumptive Taxation

CA.R.S.KALRA 11 September 2021 at 22:59

Provisions of section 69C are very clear that wherever the assessee fails to explain the source of certain expenditure incurred during the year, the same may be deemed to be the income of the assessee.

Satisfactory learning rather than normal reading

Snehal N. Tanna 24 September 2016 at 13:12

A new way of learning with some old Ideas.

Capital goods to get cheaper in 2011?

Equitymaster 04 January 2011 at 12:05

Let's continue with our series on the outlook of the Capital Goods (CG) sector. Here we examine the valuations of the BSE CG Index using the popular valuation metric - PE multiple. We reiterate that the BSE CG Index underperformed the Sense