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CSR Reporting - From a line item to a paragraph
The dilemma in Corporate Social Responsibility (CSR) is not in choosing to spend or how much to spend; it is all about reporting and how much to report. The statutory auditors are faced with this dilemma while reporting on CSR for companies. The resp
Projected audit score and analysis of May 16 Audit paper
Exam days are busy days both for students & professors. Doubt solving, morale boosting, last minute tips and so on. 6th May was a similar day as we had CA Final Audit Paper. I was anxious how will be paper, how ICAI will surprise this time as the
Key aspects of Related Party Transactions
RELATED PARTY TRANSACTIONS Key aspects of Related Party Transactions :- As per section 188 of the Companies Act, 2013, all the Related Party Transactions mentioned in sub-section (1), require the prior consent of
Full last day revision notes on taxation for CA-IPCE
Suggested Pattern of Studying TaxationPaper 4: TaxationAlso refer the amendment in DT & IDT & lecture on ICDSCA � IPCE � TaxationDirect Tax � 50 MarksBasic Concepts Income Tax Act, 1961 came into force on 1st April, 1962 PER
GST & Benefits of GST
What is GST?GST stands for �Goods & Service Tax� and is proposed to be a comprehensive indirect tax levy on manufacture , sale and consumption of goods as well as services at the national level. GST is basically a tax on final consump
Goods imported / purchased inter-State used in Works contract, would be exempt from VAT
Dear Professional Colleague,Goods imported/ purchased inter-State used in Works contract, would be exempt from VAT We are sharing with you an important judgement of the Hon�ble Supreme Court of India in the case of Commissioner of Delhi Value A
Pursue excellence in your profession success will chase you
The professional courses such as Chartered Accountancy or Company Secretary or Cost Accountancy courses were designed in such a way that, in accomplishment of the goal, the student has to pursue the course. Just studying the course is insufficient to
Understanding turnover exemption u/s 10A of the IT act, 1961
In respect of claim of exemption u/s 10A, 10AA & 10B, still there is lot of confusion is there between taxpayer and the tax officer. Given below chart based on the latest judicial pronouncement will help to reduce such confusion. SN
All about Capital Gains
Capital gains was first introduced in 1946 and was in operation only for a short period, that is, in respect of capital gains which arose during the period from 1st April, 1946 to 31st March, 1948. Later it was modified and reintroduced for the purpo
Go for the LLP option
Limited Liability Partnership is a corporate entity formed under the Limited Liability Partnership Act, 2008 and one of its important characteristics is that its partners have limited liability (unlike partnership firms registered under the Indian Pa
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