A chartered Accountant has always been considered as an integral part of business. He participates in almost all functional areas of a business i.e. advice on maintaining books of accounts, ascertaining costs of production at different levels of oper
Recently CCT Rajasthan has issued a Circular No. F.26(197)ACCT/MEA/2013 dt. 09.06.14 to resolve problems of ITC mismatch under Rajasthan VAT Act 2003. First of all I appreciate the CCT tha
The entire concept of charging depreciation to fixed assets has been evolved as per the new act. Schedule XIV of the old Act specified minimum rates of depreciation to be provided by a company. Unlike that, Schedule II to the 2013 Act requires syste
Time may change, technology may change, methodology of teaching and training and many other aspects of CA curriculum may change but as far as human brain is concerned, it follows some basic fundamental principles fo
Brief: Whenever the assessing authorities creates a huge demand against any dealer, the dealer if aggrieved from the order of the assessing authorities prefer an appeal before the Dy. Commissioner Appe
Highlights of Companies (Cost records and audit) Rules 2014Introduction: Ministry of Corporate Affairs has notified the Companies (Cost records and audit) Rules 2014 under section 148 & 469 Companies Act 2013 on 30th June 2014. These rules have l
Taxability of Gift under Income Tax Act, 1961As per Income Tax Act, receiver (donee) of gift is charged to taxation u/s 56(2)(vii). The donor of gift is not charged to taxation under this section. However, the below cases is analyzed from the taxatio
Registration and Taxation of charitable & Religious Trust Preamble:According to one survey in India there is 1 N.G.O per 800 Indian Citizen. We cant find even a single village in India where there is no Religious place. We might not fin
I. International Tax Foreign Tax Credit Q. 1. Currently Taxpayers are unable to carry forward unutilized (excess) Foreign Tax Credit (FTC) to future years, and set off such unutilized FTC against the tax liability in the succeeding years. Thi
CBEC seeks adherence to judicial discipline in the matter of refundsThe Central Board of Excise & Customs (the CBEC) has issued Instruction F. No. 201/01/2014-CX.6 dated June 26, 2014 (the Instruction) for all the Comm
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