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ROADMAP FOR GST

CA Sudhir Halakhandi 15 January 2009 at 13:42

ROADMAP FOR GST- THE TOUGH ROAD AHEAD -CA SUDHIR HALAKHANDI(The article is wirtten by me two years back but still it is relevant- ca sudhir halakhandi) The Finance Minister Mr. P. Chidambaram while presenting the Budget- 2007 once again reiterat

QRMP Scheme in GST

CA CMA Piyush Taurani 08 February 2021 at 09:48

The GST Council, in their 42nd Meet on 5th October 2020 proposed a quarterly return filing system for small taxpayers to be implemented w.e.f. 1st January 2021.

Is there a need to apply Fuzzy Logic in sec 44AB?

N.Srinivasan 26 October 2015 at 10:40

Sec 44AA of the Income tax Act stipulates about the compulsory maintenance of Accounts by Certain persons carrying on business or profession and return their income under the head �Profits & Gains of Business or Profession. What is the limi

Treatment of Service Tax - When Paid on Demand by Dept.

Bimal Jain 16 June 2014 at 12:27

Service tax paid by Service provider, on being pointed out by Department, can be treated as business expenditureWe are sharing with you an important judgment of the Honble High Court of Gujarat in the case of Commissioner of Income Tax-III Vs.

Brief Guide For Export Business In India

PCS DIVYA BAJPAI 26 July 2019 at 11:26

If you are planning to start export business or already running export business, then you should know the procedures to set up or grow your export business.

Powers of High Court - Settlement Commission

CA Nischal Agarwal 30 May 2015 at 11:15

High Court has power to decide the correct position of law on admitted facts before Settlement CommissionReliance in this connection can be placed on the decision of Hon’ble Apex Court in case of M/s Asahi India Safety Glass Ltd reported in 201

DT Fundas - understanding of legislative system

Member (Account Deleted) 04 August 2014 at 11:36

let us understand our legislative system. Constitution of India is the supreme law of India. India has been further divided into 2 categories by constitution i.e. Central India (India as a whole) and Independent states (States). Parliament has been e

Implied Volatilities vs Options Derivatives

Rahul Magan 09 February 2016 at 10:52

Objective of the Pull-out: -The Objective of the Pull-out is to address both Exporters and Importers in India having Forecasted Foreign Currency Receiva

Case study - Whether company can be restored if no business is conducted since many years

CS Divesh Goyal 04 December 2017 at 12:04

In this Flash editorial, the author begins by referring the provisions of section 252 of Companies Act, 2013 relating to Revival of Companies Struck off from th..

Evolution of Direct Tax code in India

Kartikey Jain 06 June 2018 at 11:29

The Direct Taxes Code (DTC) is an attempt by the Government of India to simplify the direct tax laws in India. DTC will revise, consolidate and simplify the str..