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Sec. 54F:Judicial Analysis-Investment in more than one units

  Deepak Agrawal    22 April 2013 at 11:16

Judicial Position on Exemption u/s. 54F where investment is made in more than one Residential House Property units/adjacent flats/more than one unit on different floors: 1. Section 54F is reproduced as under: Section 54F provides that-



Merger and Acquisitions- Strategic Considerations

  CS Shilpi Thapar    22 April 2013 at 11:16

A Quote from Mr. Dhirubhai Ambani: Dream & Dare. Let no one demoralize you. Do not allow any one to deter you .Pursue you goal , even in the face of difficulties. Convert Difficulties into opportunities. Keep your mo



No third time cess payable on DTA clearances from EOU to DTA

  Bimal Jain    22 April 2013 at 11:16

No third time cess payable on DTA clearances from EOU to DTA The Larger Bench of the Honble Tribunal has held that no third time cess is payable on clearance from an Export Oriented Unit (EOU) to the Domestic Tariff Area Unit (



Provision for Inventory

  kartik_somu    22 April 2013 at 11:15

Write down and do not write off Inventory Review of the Rule 3(5B) of Cenvat Credit Rules, 2004 Change of models, customer requirements, change of processes, poor inventory management can increase a businesss o



Prerequisites for drafting an effective Stay Application

  ANIL KUMAR BEZAWADA    22 April 2013 at 11:15

As per Section 35F of Central Excise Act, 1944 if the assessee is aggrieved by decision of the Commissioner (Appeals) or by the Commissioner, he can file an appeal against such order befor



Basic Understanding of Service

  Madhukar N Hiregange    19 April 2013 at 12:58

Introduction on Service Tax- Negative List, Levy of Service Tax, Exemption CA Madhukar N.Hiregange Introduction Service tax w



Importance of Company Secretary in the Organization

  Manjit Banga    18 April 2013 at 13:55

A company secretarys role in a company is very important. Apart from acting as a link between the board of the organization and the various stakeholders, government and other regulatory authorities, he/she also carry out all the duties like m



Analysis | Domestic Transfer Pricing

  Bhanu Prakash Rao    17 April 2013 at 12:38

Domestic Transfer pricing Widening of scope of Section 40A(2), Transfer Pricing regulations to apply to domestic transactions, (Applicable for the AY 2013-14) Under Section 40A(2) of Income Tax Act, 1961 in case of any transaction with a rela



Whether ST payable on erection of pandal or shamiana

  Bimal Jain    17 April 2013 at 12:38

Whether Service Tax payable on service provided by way of erection of pandal or shamiana The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue



Is Gross receipt professional income of CA

  Rupesh Srivastava    17 April 2013 at 12:38

On 12th April 2013 ITAT bench held that CA professional income, the service tax realised should have been included in the gross receipts unless paid to Government exchequer within the due date of filing of return. Further ITAT rejects assessee clai




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