Recently Madras High Court in the case of Dr. M MANOHAR(Appeal No 759 of 2004) decided an important question Whether the interest on the deposit made out of the interest income also qualified for concessional rate as the investment income de
GST is a destination based consumption tax. Consumption taxes are regressive in nature. It increases the gap between the rich and the poor.
Inventories are measured at the lower of cost or net realizable value (NRV). If the NRV falls below the recognized costs pf an inventory item, the respective inventory items must be measured. Inventory write-downs should reflect the estimated loss i
THE SECURITISATION AND RECONSTRUCTION OF FINANCIAL ASSESTS AND ENFORCEMENT OF SECURITY INTEREST ACT, 2002 SARFAESI Act, as the name of the act suggests, deals with 3 matters: Securitisation [Sec 2 (1) (z)] Reconstruction of Financial Asset [Sec
A Very good Evening to all the members of CCI Family............................!!!!!!! Today I want to speak something very special for all the students of PCC/ IPCC STUDENTS. So friends just 7 D
Some More Important judicial pronouncements under Service Tax 1. Whether erection and Commissioning of tower parts through engagement of employees shall be termed as Manpower Recruitment and Supply Agency Services? Facts: Sh
This is a big question to those who dont want to be CA, but still enrolled themselves into it. Sorry its not a question its a situation. Because this question starts when a person starts its study
We all know that cost of Bonus shares is NIL as per sec. 55(2)(aa)(iii) of the Act and in normal circumstances , the gain on transfer of Bonus shares shall be fully taxable in the hands of seller. However , Income Tax Act
TECHNOLOGY AND HUMANITY Hello Friends, This time I came with a new article Technology and Humanity. Technological advancement is increasing day by day. It is good for us to have technologies but it has some effect on youth as well as h
Sale proceeds of any immovable property inherited by NRI / PIO from a person resident in India can be remitted abroad subject to a ceiling of USD one million per financial year subject to production of documentary evidence in support of inher
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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