CAclubindia Articles

Advocates alone are entitled to Practice, Plead and Act before the revenue authorities

BSKRAO 19 November 2014 at 10:28

(1) When the Deptt. is taking so much of security measure for e-filing of tax returns through only Assesses Digital Signature Certificates etc., person filing the return in the capacity of Individual, HUF and Artificial Juridical Person should only a

Service tax on Restaurants and Hotels

Bimal Jain 17 November 2014 at 10:36

Dear Professional Colleague,Service tax on Restaurants and Hotels - We are sharing with you an important judgment of Division Bench of the Hon’ble Kerala High Court in the case of Union of India and Others Vs. Kerala Bar Hotels Association and

You decide importance of Majority and resolutions in your business

CA Umesh Sharma 17 November 2014 at 10:36

Karniti part 63You decide importance of Majority and Resolutions in your BusinessArjuna (Fictional Character): Krishna, In Maharashtra State discussion on proving Majority and resolution for proving trust in Government is going on. Its for the

The Row over Constitutional Validity of Service Tax on Restaurant Services

CA.Manindar Kakarla 17 November 2014 at 10:35

Introduction:Constitutional validity of service tax levy on restaurant services has turned out to be one of the contentious issues. This issue has its origin somewhere in early

Yahan aisa hi hota hai (Monkey see, monkey do)

CA Nayan Gupta 17 November 2014 at 10:35

I have recently joined Industrial Training in one of the companies in Gurgaon. I joined in between a month so at the time of calculation of first stipend, I found something wrong. As per me the amount of stipend should have been calculated for 22 day

Applicability of CST/ K-VAT on E-Commerce Transactions

CA Roopa Nayak 14 November 2014 at 10:57

Introduction The business model of e-com firms is they provide a platform for enabling sellers of goods to be able to sell without bou

Fast Track Issue

Anusha Kondapani 14 November 2014 at 10:55

Hello Friends!Today when I was reading through the SEBI (ICDR) Regulations 2009, I came across a interesting mechanism of SEBI called Fast Track Issue (FTI) and immediately I started reading in detail about this. Till I read about FTI, whenever I rea

Are we are doing good to ourselves by taking coachings?

CA Nayan Gupta 14 November 2014 at 10:55

I will try to keep this article very short and crisp. Being a CA student, this thought comes to my mind several times that Are we are doing good to ourselves by taking coachings?. This is not some extra-ordinary question and I am sure t

Frivolous Appeals filed by Department

CA SUDEEP VIJAY CHHALLANI 14 November 2014 at 10:53

It is beyond any doubt to state that Income Tax Act, 1961 governing statute for Income Tax in India is one of the most intricate sta

Foreign Bank Accounting Terms

CA Bhavin Shah 13 November 2014 at 10:21

FOREIGN BANK ACCOUNTING TERMSNostro, Vostro and Loro are Italian terms. These are the most commonly used terms in Forex Markets. For dealing in forex market, Indian Branch should have a current account with the foreign branch dealing in respective cu