CAclubindia Articles

No penalty can be levied merely on the basis of provisional assessment

Amit Bajaj 07 October 2014 at 10:36

Rajasthan High Court in a very important case namely ACTO vs Jain Hardware Stores has held that no penalty can be levied in the provisional assessment as for leving penalty definite findings and conclusions and many things have to be proved, therefor

Clarifications - Mandatory pre-deposit

Sachin Sharma 07 October 2014 at 10:36

Clarifications Mandatory pre-deposit (Circular No 984/08/2014-Cx dated 16.09.2014) (Section 35F of Central Excise Act 1944 and Sec 129E of Custom Act 1962 substituted vide Finance Act (No. 2)2014) Clarification has been issued by the CBEC reg

Regular works for private company

CS Divesh Goyal 06 October 2014 at 11:12

Post incorporation requirements are obligations which companies are supposed to fulfill subsequent to incorporation. These include filing of annual returns, change of directors or secretary, change of financial year, alteration in capital, allotment

Partial Reverse Charge - Increase in complicacies

Pradeep Jain 06 October 2014 at 11:11

Introduction:- The date of 01.07.2012 was a critical date in service tax laws because from this date the service tax laws underwent gigantic change. The concept of Negative list&rdq

Revision of tax audit report

CA.MANOJ LAMBA 06 October 2014 at 11:11

The system of Tax Audit u/s 44AB has changed drastically in recent time. Particularly the change of manual filling to non filling and now from non filling to e filling has raised lot of

Failure A Root Cause Analysis

Santhosh Poojary 06 October 2014 at 11:11

Failure A Root Cause AnalysisIts quite difficult to define the word failure, I am quite sure each and every person must have tasted the bitterness of failure through the life in the journey of achieving success...the word failure has so much meaning

Independent Director- Enhanced Role in Corporate Governance

CA Ankit mangla 06 October 2014 at 11:11

Independent Director- Enhanced Role in Corporate Governance - 1 Definition Under Listing Agreement According to Clause 49 (II) (B) of Revised listing agreement, the expression independent director shall mean a non-executive director,

How to Crush failure in CA exams - It's easier than you think

CA Rakesh T 06 October 2014 at 11:11

Have you ever told yourself? I am lazy and my failure in exam makes me depressed. I want to forget my past failure. I am not confident & my family is discouraging me and saying Why dont try other things? Failure is very painf

Revision in my style

*RENU SINGH * 06 October 2014 at 11:10

Revision is surely an important criteria for successful evaluation of your preparation. In case, you are sincere and have read your whole course 2-3 times and likes to have chits for revision, then this article is not for u as yo

Pension- Taxation issues

ESHA AGRAWAL 06 October 2014 at 11:10

Pension is a retirement benefit; this is taxed as salary in the hands of the employee. Tax is deductable under section 192 of income tax act on payment. Family pension received by the dependence of the employee is taxable under th