Each country has its own currency except in Europe where a group of countries have a common currency. The rate at which one currency can be exchanged for the other is called Forex rate. This rate changes on daily basis depending on the demand and su
Widening of the scope of power of Transfer Pricing Officer in context of Section 92CA of the Income Tax Act, 1961 An Analogous study In the last few years the Government of India has taken many steps in order to strengthen the Transfer Prici
Now our second Question comes into picture which is How to finance the Working Capital For this it is important for us to know that there are further two categories of Working Capital on the basis of Time 1. Perma
This article is mainly meant for CAs and CA students. It includes the learning that I got from the best faculties of ICAI, during my GMCS training. In todays scenario, CAs are getting tough competitions
Introduction: Though the law and procedures under both service tax and central excise are made user friendly, assessee are still finding difficulties in interaction with the department officials. This may be because of lack of awareness of related
The HOME, DREAM HOME is a sentimental objective of every individual those started their carrier in the recent past. It gives the immense pleasure of significant achievement in their life time. Hence everyone is diverting their sizeab
If a property produces a net income of INR 3,00,000 per annum and a purchaser desires 5 percent return on his capital, he will pay INR 3,00,000 x 100/5 = 60,00,000/- maximum for that property. 100/5 = 20 is a multiplier. The
History: CBDT had issued 2 circulars on 26th March 2013 relating to the selection of transfer pricing method to be adopted by Tax authorities for determination of Arms Length Price in case of research & Development units of MNCs lo
(2013) TaxCorp(LJ) 1412 (HC-KARNATKATA) S. 271(1)(c) - Merely because the assessee accepted addition or deletion and did not challenge the assessment order by way of appeal, it cannot be concluded that such addition or deletion amounts to concealmen
Background The State of West Bengal, with effect from 01 April 2012, had introduced an Entry Tax on entry of specified goods into the state of West Bengal for sale, use or consumption into the state. In November 2012, the levy was chal
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