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Board's Report - Enhanced role under Co. Act, 2013

  CS DHANAPAL    31 January 2014 at 12:32

INTRODUCTION Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the m



Understanding Section 14A Impact With Case Laws

  Manish Kumar Agarwal    21 March 2011 at 11:57

Now a days, every assessee who is doing investment in shares are getting hitted hard by the impact of section 14A. The AO are adding back a huge sum on account of this, whereas the assessee had not e



Service Tax amendments in Finance Bill 2015

  CA RITUL PATWA    04 March 2015 at 10:27

The budget for the F. Y. 2015-2016 has been presented by the Hble Finance Minister, Sh. Arun Jaitely Ji on 28th February, 2015 with a focus for smooth transition of all the Indirect Taxes towards the Goods & Services Tax (GST) proposed to



S.10(23c)(iii)(ad) - Limit of 1 crore exemption available

  Rupesh Srivastava    25 June 2013 at 12:09

Recently Hon`ble high court held that u/s 10(23c)(iii)(ad) - Limit of 1 crore exemption available to the assessee as annual receipts of each of the institutions. Assessee is running as many as 23 educational institutions upto assessment years 1



How to start your exam preparation

  Ankur Garg    14 July 2010 at 15:43

How to start your exam preparation Well friends, "How to start Exam preparation is indeed a very vital question" which float over or threatens every student after getting enrolled for a professional course. As per my personal observation most of ou



Buyer's Credit - A Source of Finance

  Rajan Kapoor    21 April 2011 at 11:31

Buyers credit-A Source of Finance When Indian concern purchases goods from foreign supplier against letter of credit then the Indian concern can avail buyers credit arrangement. It is a source of finance provided by banks in fore



Guidelines for selection of Name of the Company

  Ankur Garg    03 September 2014 at 11:35

Name of the company is an important part of its identity just like in case of Individuals. Selection of Name of the Company is one of the first steps towards incorporation of a Company under Companies Act, 2013. Various new provisions have been intro



Average students are actually not average students

  CA SURENDRA KUMAR RAKHECHA    13 January 2012 at 12:24

Students may surprise to read the title : AVERAGE STUDENTS ARE ACTUALLY NOT AVERAGE STUDENTS. . . After a research on the above; I have found that most of the students misbelieve that they are average students because their marks are average i.e.



Importance of CA Articleship!

  Amrit Dalmia    14 November 2013 at 11:30

Someone has rightly said, "One can't learn swimming until one jumps into the water." Such is the importance of Articleship. Its just like another waterbody. Unless a IPCC qualified student throws her/himself into this waterbody, how s/he can dream of



Penalty for depositing cash in bank account?

  Paras mehra    12 November 2016 at 11:32

In this article, we will discuss how government will levy penalty or tax on the cash deposit in bank account of the public.




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