Popular Articles

Place of Effective Management - a New concept of determining Tax residency

CA Ankit mangla 28 December 2015 at 16:14

Place of Effective Management- a New concept of determining Tax residencyIntroductionAs per OECD model Convention, For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that

Johnny and Service Tax Refund Part - II

Pradeep Jain 27 October 2009 at 11:16

Johnny and Service Tax Refund Part - II By: - CA. Pradeep JainSiddharth RutiyaVisit us at : www.capradeepjain.com In continuation of prev

Leadership lessons from football game

CA Rajesh Pabari 21 August 2014 at 11:57

Frankly speaking, we can get to learn leadership lessons and business growth ideas everywhere if we have the eyes looking for it and our heart longing for knowledge and wisdom. Football is worlds most popular game (by view count, fan count and

IAS: PPE-Lack of Commercial Substance

Amit Chawla 01 June 2021 at 09:39

Commercial substance means that the risks and cash flows associated with one asset would differ from those of the other asset. Let us discuss the IAS: PPE - Lack of Commercial Substance.

Failure - Inevitable thing in our life

jayesh 12 August 2016 at 10:57

Let�s start with remembering some great name in the history: Abraham Lincoln - PoliticianJ K Rowling - AuthorHenry Ford - BusinessmanThomas Edison �

Can Refund be claimed if wrong payment under GST made?

CA Umesh Sharma 29 November 2017 at 11:16

Arjuna (Fictional Character): Krishna, what would happen of the amount pai

Midcaps: Expensive or attractive?

Equitymaster 30 August 2010 at 11:56

The BSE-Sensex has been trading in the range of 16,000 to 18,000 for almost a year now. It is only in the past few trading session that it has managed to stay above the 18,000 mark. However, purely going by valuations, the general consensus is that

New Form 26AS introduced by CBDT

CS Lalit Rajput 20 July 2020 at 15:41

Information being received by the Income Tax Department from the filers of Statement of Financial Transactions (SFTs) now being shown in Part E of Form 26AS

IT Security for your Business

Aisha 04 March 2009 at 14:26

IT Security for your BusinessYou need to protect crucial business data, as well as secure your network and users from various online threats.While physical security of your premises and assets is important, it is also important to protect the most im

GST on Director Remuneration

CA Amit Harkhani 14 July 2020 at 12:36

Directors who are not the employees of the said company, the services provided by them to the Company, in lieu of remuneration as the consideration for the said services, are clearly outside the scope of Schedule III of the CGST Act and are therefore taxable.