CAclubindia Articles

Is there a shift in the recent judgments of Apex Court in cheque bouncing cases under NI Act?

Posted by G S Rao 06 July 2015 37508 Views

Introduction:Cheque bouncing cases are once again in the news, after the pronouncement of land mark judgment, by Apex court in the case DasharathRoopsinghRath

Summary: Black Money Rules

Posted by CA Pradeep Kumar Rajput 06 July 2015 8768 Views

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015.Notified rules are: Short Title and commencement. Definition. Fair Market Value. Tax Authorities. Notice of demand. Appeal to Commissioner(Appeals) Appeal to Appel

Foreign company compliances

Posted by CS Divesh Goyal 06 July 2015 10244 Views

As Per Section 2 (42) Foreign company is a company or body corporate incorporated outside India which(a) has a place of business in India whether by itself or through an agent, physically or through electronic mode; and(b) conduct any business

Unconventional internal audits - Litigation process

Posted by Tulasi S Sastri 04 July 2015 12680 Views

Internal Audit has been gaining importance over the years. This has been due to:a. Statutory requirements including recent ones through the Companies Act 2013, like mandatory appointment of an Internal Auditor in certain cases, importance for Interna

Do companies consider these factors to declare dividend?

Posted by Amitav Ganguly 03 July 2015 13535 Views

DO COMPANIES CONSIDER THESE FACTORS TO DECLARE DIVIDEND? BackgroundDividend strategy of a company, more particularly which is widely held, should be such that the needs for funds within the company are satisfied and also the reasonable expectations o

Tax calculator and new ITR

Posted by CA Chinmay Gangwal 03 July 2015 23531 Views

What is meant by Income Tax Return? Income Tax Return is a document file with the apex body of Income tax i.e. Central Board of Income Tax Department for reporting of their Income from salary,

Incorporation of WOS Foreign Company

Posted by CS Divesh Goyal 03 July 2015 11956 Views

BACKGROUND:India is a preferred destination for investment from NRIs, Foreign Nationals and Foreign Companies due to its booming economy and wealth of resources. India is among the fastest growing economies in the world, slated for tremendous growth

All about TDS return

Posted by mansi goel 03 July 2015 32838 Views

So the due date for filing of TDS return for 1st quarter (Apr 15-Jun 15) is 15thJuly 2015 which is about to come. As TDS return is required to be submitted electronically in some cases which can be prepared with the help of return preparation util

Bird eye view of recent judgements

Posted by CA Pravendra Rana 9717036532 03 July 2015 13818 Views

Dear All,I am sharing with you bird eye view of some recent judgements:CASE-ICENVAT credit of input services received prior to 01 March 2006 is allowable after issue of Notification 01/2006The Hon�ble Bench of Mumbai CESTAT in the case of M/s A

Dispute Resolution Council under GST

Posted by CA Pravendra Rana 9717036532 03 July 2015 9310 Views

�DISPUTE RESOLUTION COUNCIL� UNDER GSTWith the growth of digital economy a person concentrates his business activities not only in a particular State but spreads it throughout the country and even beyond that. Simultaneously, rapid impro