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A roguish leeway of undue enrichment
Section 234BYes, it is about charging of interest for default in payment of advance tax, as the statues says, but how the ITD is using this section is in a bizarre way.The Provisions of section 143(3) are applied is such a way that despite refund of
Ease of Doing Business in India: A Critical Analysis
The Prime Minister of India invited entrepreneurs from overseas by his first speech from Lal Quila on 15th of August to come and �make in India�, a debate has generated in a big way for facilitating such move, inter-alia, by providing &l
Value Addition through Cenvat Credit
The manufacturers and service providers today are facing increasing tax rates some of which may need to be absorbed while dealing with customers who cannot avail the credit. Even otherwise the non availment of eligible credit
Preparing for CISA certification
CISA Certification: How to get through What is CISA:The Certified Information Systems Auditor (CISA) is a certification issued by the Information Systems Audit and Control Association (ISACA).Certified Information Systems Auditor (CISA) is a globally
Compounding of offence
Brief background:The compounding provision in the Act were inserted by the Companies Amendment Act, 1988 on the recommendation of the 1SACHAR COMMITTEE as amended by the Companies (Amendment) Act, 2000. It was felt that leniency is required in the ad
Service Tax paid under wrong code - Remedies available?
Every assessee liable to pay service tax is to take registration with service tax department. Where assessee has been providing services from multiple premises, it may obtain separate registration for each of the premises or may
Companies (Auditor's Report) Order, 2015.- applicability
Introduction Means Companies (Auditor's Report) Order, 2015. It describes the matter on which statutory auditors has to report in their Audit Report. Applicable From 10th April 2015.Audit Report Practically � (1st part) Main Audit Repor
Role of audit committee in related party transactions
*Changes relating to omnibus approval came into effectUnder the Companies Act, 2013, the whole concept of related party transactions has been capsulated in a single section, namely Section 188 which combines the erstwhile Sections 314 and 297 of the
Suggested study plan for CA Final May 2016
CA Final exams of May 2016 are coming closer.We have sufficient time for exam preparation. ICAI have already declared CA Final results. Last attempt (NOV 2015) ICAI declared very low pass percentage that means we have to do more hard work. Our preparatio
We unobstacle: Start up India - New business era
Let�s begin our journey with new business era of tax breaks and mega fund announced by PM Modi on 16 January, 2016 at New Delhi �START UP INDIA�. Vision is to Open Doors for New and
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