Popular Articles

Impact of Corporate Tax reduction on Cost of Capital of the Company

Yash Panjwani 20 March 2020 at 10:44

The government of India has made corporate tax reductions. This article covers the impact of Corporate Tax reduction on Cost of Capital of the Company

Cross border tax issues- a discussion

CA Nikita 15 October 2007 at 12:03

Last fortnight, the 61st International Fiscal Association (IFA) Annual Congress was hosted by the IFA's Japan Branch in Kyoto. Attended by over 1,200 tax and fiscal experts, comprising academicians and revenue officers from across 50 countries, IFA C

Activation of UAN

Aisha 21 August 2023 at 17:40

The Universal Account Number (UAN) is a 12-digit number issued by the Indian Ministry of Employment and Labour to members of the Employees’ Provident Fund Organisation (EPFO). It allows salaried employees to manage their linked Provident Fund (PF) accounts across different organizations through a single platform called the UAN Login Portal.

Refund of accumulated credit on account of Zero rated supply without payment of tax

Keshav 27 October 2018 at 14:00

Refund of unutilized or accumulated ITC is allowed only in following two cases: Zero rated supplies made without payment of tax: Zero rated supply of goods or s..

Ind AS 115 - Revenue from Contracts with Customers

CA Akhil Jain 17 April 2018 at 10:53

Ind AS 115 was notified on March 28, 2018 and establishes a five-step model to account for revenue arising from contracts with customers. The new revenue standa..

Compulsion of Eway bill in Maharashtra !

CA Umesh Sharma 24 April 2018 at 10:58

From 1st May - "Maharashtra Day", Compulsion of E way bill in Maharashtra !

Taxation Rules for Leave Encashment - Brief Overview

CS Lalit Rajput 27 May 2023 at 15:56

Leave encashment is a process in which an employee receives monetary compensation in exchange for unused or accumulated leave days. In many organizations, emplo..

DISAPPOINTMENT COMES ONLY TO THOSE WHO MAKE APPOINTMENT

MONISH BHALLA 07 July 2009 at 12:21

“DISAPPOINTMENT COMES ONLY TO THOSE WHO MAKEAPPOINTMENT WITH THE FUTURE”Disappointment Comes Only To Those Who Make Appointment With The Future. The ‘Aam Aadmi’ and the Stock Market both felt disappointed as they had huge exp

SERVICE TAX ON BUILDERS

Apoorva Mehta 28 June 2009 at 12:38

SERVICE TAX ON BUILDERS Construction of residential complex was brought under service tax net w.e.f. 01.06.2005. Definition / Scope: Any service provided or to be provided to any person, by any other person, in relation to construction of complex

Points to be Remembered in Intraday Trading

CA Hema Pandey 12 December 2020 at 14:43

Intraday trading is one of the most crucial and critical aspect of Finance. We know that in Intraday trading we have to settle the trade within a day.