CAclubindia Articles

Provident fund under the Head of Business or Profession

CA Dhruva Kalamanji 24 September 2013 at 12:16

In this particular article I wish to share some of my views about Provident Fund contribution by the Employer and Employee, its Taxability and deduction under the head of Business or Prof

F form under CST Act can cover transactions of a period more than one month

Amit Bajaj 24 September 2013 at 12:16

Calcutta High Court in Cipla Limited vs Deputy Commissioner, Commercial Tax reported as VSTI 2013 Vol. 17 B-509 has held that There is nothing in Rule 12(5) of CST (R&T) Rules which could be construed to vitiate a declaration form i.e "F&qu

The Companies Act, 2013- Provisions relating to Annual return

G S Rao 24 September 2013 at 12:15

Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 and will come into full operation when the Central Government notifies the operation of all sections and finalizes the Rules which are now on display for comments. Ve

Understanding Section 10 with latest case laws Part-III

Manish Kumar Agarwal 24 September 2013 at 12:15

The most important & disputed clause under section 10 is exemption allowed to STPI and SEZ under clause 10A, 10B & 10AA. However, from FY 2011-12, the exemption is no more allowed to STPI and EOU units, however continued to allowed to SEZ U

Study Company Secretary And Gain A Top Spot

Manjit Banga 23 September 2013 at 12:55

When a student reaches or succeeds in clearing the 12th grade, confusions about which career to pursue becomes overt. It is a common topic for the students as well as their parents to identify the most suitable educational career to lay down a solid

Changes in Audit and Auditors- Companies Act, 2013

Abhilash 23 September 2013 at 12:53

The companies act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions rel

Works Contract Service: Problems in declaration under VCES

CA RITUL PATWA 23 September 2013 at 12:53

Before we discuss the problems faced by an Assesee engaged in the Works Contract Service and intends to make a declaration under VCES, 2013, we must understand the Taxability of Works contract Service prior to 01-07-2013. LEGAL POSITION PRIOR TO 01-

Class action suit-in New Companies Act "and it's a Six"

TIRTHA RAY 23 September 2013 at 12:52

The Satyam Lesson: The U.S. investors, who held American Depository Receipts or ADR of Satyam Computer Services, filed a class action suit against the company after Ramalinga Raju, former chairperson of the company, admitted to a fraud in January 20

Cost Audit as per Companies Act, 2013

CA Abhilash 23 September 2013 at 12:22

Impact of Customs on Indirect Taxes

Madhukar N Hiregange 20 September 2013 at 12:23

Impact of Customs on Other Indirect Taxation The Customs Act has been put in place to ensure that the import and export of goods into and from India is regulated. Certain products cannot be imported or exported, while certain others require a licens