Popular Articles

Independent Directors under Companies Act 2013

CS DHANAPAL 03 December 2013 at 11:37

Independent directors as the name suggests are directors on Board of a company who are independent individuals, not having any other relationship or transaction with the company. The concept of Independent directors gained momentum in the late 1980s

A brief note on Goods Transport Agency (GTA) Service

CS Aditya Singhania 18 March 2014 at 11:25

An Insight into History of Goods Transport Agency Service Tax was first introduced on Goods Transport Operator (GTO) services with effect from 16-11-1997. However, due to several oppositions from

GST department audit and approach by taxpayers

CA Roopa Nayak 23 January 2023 at 10:01

In this article, the paper writer has examined the provisions of Audit under section 65 as well as best practices in facing GST dept audit.

How to adjust excess service tax payments

CA Pawan Kumar 20 June 2013 at 11:45

According to the Proviso of sub-rule (1) of Rule 6 of the Service Tax Rules, 1994 reads, Provided also that the service tax on the value of taxable s

The Levy of Service Tax on Restaurants & Hotels Unconstitutional - High Court, Kerala

RENGARAJ R.K 05 July 2013 at 12:35

Introduction: The Kerala High Court on 03.07.2013 declared as "unconstitutional" the imposition

Rejection of Books of Account - Sec 145 of Income Tax Act 1961

CA Ram Bajaj 05 February 2015 at 16:25

145(1) Income Chargeable under the head Profit and Gains of business or profession or Income From other sources shall, subject to the provisions of sub section(2), be computed in accordance with either cash or mercantile system

5 books that can change your life & career

Nimish Goel 16 March 2015 at 10:21

I have been getting requests from some of the readers of my blog on the kind of books one should read. As majority of you would have realized through my blog posts that I am always of the view that one should develop a keen habit to read and read go

Managing Your Studies with a Full Time Job

CMA. CS. Sanjay Gupta 18 October 2010 at 11:32

I have been asked many a time by many CCI members and students “How to Manage Your Studies with a Full Time Job?.” I am writing this article to try and remove some doubts associated with “Continuing your studies along with a job&rdq

Major changes made by Union Budget 2018

Bimal Jain 02 February 2018 at 11:10

Mr. Arun Jaitley today presented the final full budget of Modi government before the country goes to polls next year, amid subdued economic growth and challengi..

Distinguished Women Chartered Accountants

Lisha Bansal 09 March 2019 at 11:20

Women have carved a niche for themselves in all the fields. The field of Chartered Accountancy is no different. Let us take a moment to know about the lives of ..