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Implications of GST on Stock Lending Scheme

  CA. Heet Shah    09 December 2019 at 10:20

Under GST "services" means anything other than goods, money and securities.The lending of securities is not a transaction in securities as does not involves disposal of securities and hence it gets covered under the definition of service mentioned above. The lending of securities is classifiable under heading 9977119 and is leviable to GST @18%.



Safe Harbour Rules

  Varun Sharma    16 March 2016 at 11:22

Notification dated: 18.09.2013 Insertion of rule 10TA to 10TG to the Income Tax Rules, 1962 Section 92CB of the Income Tax Act, 1961 Rule: 10TB - Eligible Assessee



How well do you communicate

  CA Suraj Lakhotia    05 June 2008 at 11:18

Communication means exchange of ideas, views, opinions, information and so on either by verbal means( Oral or written) or Non Verbal means. Communication has gained a status of an assest which is inevitable for personal as well as professional growth



Comply and Explain - Are you 'tick the box' ready

  Sundharesan Jayamoorthi    26 February 2016 at 10:59

�Comply or Explain� is a familiar concept in Corporate Governance. Companies Act, 2013 (�Act�) and SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (�LODR�) have prescribed strict complianc



Predatory pricing under Income Tax Act

  Dilip K Raina    19 August 2019 at 10:41

The dictionary meaning of the word PREDATORY PRICING: A pricing method of selling certain goods at a lower price than is required, or to give away goods for fre..



Decisions at 45th GST Council Meeting - Key Highlights

  CS Lalit Rajput    18 September 2021 at 10:55

The 45th GST Council meeting was held today i.e. on September 17, 2021 under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman at Lucknow. The meeting is the first in-person meeting of the GST Council in nearly two years



Revenue recognition under IND-AS and IFRS

  CMA Ramesh Krishnan    10 December 2018 at 13:43

Revenue recognition under IND-AS & IFRS � Comparative overview IFRS-15 IAS-115 Applicability Applicable all t



Expert analysis of CA Inter (Old) examination May/June 2019

  Guest    21 June 2019 at 11:54

CA IPCC Accounts (Old Course) - Paper AnalysisBeing the first exam, Accounts has a relevance of its own. The nervousness of the first examination is always the ..



Whether capital contribution in cash by partners will be taxable as cash credit

  FCS Deepak Pratap Singh    01 March 2022 at 08:45

Can capital contribution of the individual partners credited to their accounts in the books of the firm be taxed as cash credit in the hands of the firm, where the partners have admitted their capital contribution but failed to explain satisfactorily the source of receipt in their individual hands?



FBT & Presumptive tax

  Nilesh Shah    11 April 2008 at 12:41

Nilesh Shah Writes:Cell : 92246-59941E Mail: nilesh63@vsnl.comSub: FBT & Presumptive tax.How will FBT be levied when the assessee has availed the scheme of presumptive tax ?. _In order to answer this question it is necessary to understand the s




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