CAclubindia Articles
Permanent Establishment An Introduction
With the globalization of world economies, the concept of Permanent Establishment (PE) has gained significant magnitude both in India and worldwide due to its direct impact on the tax revenue generated by a Country.The PE concept is a measuring tool
Systems of Taxing income - An Overview
The Hon’ble Mumbai Branch of ITAT ( The ITAT Mumbai) in the case of Ashapura Minichem Limited VS Assistant Director of Income Tax Mumbai has analyzed the various concepts / principle of determining the taxation of income prevailing worldwide.
What is Arbitrage ?
Many From Us are Unaware About The Actual Concept of Arbitrage. Teacher Teaches The Arbitrage in One Words Only That " Risk-Less Profit" But Arbitrage Also Carry Risk. I Asked Many Student if IPCC/PCC That What You Know About Arbitrage.
Shares with Differential Voting Rights A Strategic Tool
Shares with Differential Voting Rights – A Strategic Tool WHY DIFFERENTIAL: Shares with differential voting rights (DVR) are shares which ‘differential’ voting rights than ordinary shares. If offers with differential voting rights
Amnesty Schemes introduced by the MCA
The much awaited amnesty scheme has finally been notified by the Ministry of Corporate Affairs whereby companies that have not filed their returns for more than one year can make a one-time settlement by paying some penalty. The Ministry vide General
Guide to understand an Offer Document
Guide to understand an Offer Document This sub‐section attempts to inform the structure of presentation of the content in an offer document. The basic objective is to help the reader to navigate through the content of an offer document. (a) Cover
Taxability of Fees for Technical Services In India pursuant
Back Ground The Hon’ble Income Tax Appellate Tribunal Mumbai ( ITAT Mumbai ) in ITA no 2508/Mumbai/08 in the case of Ashapura Minichem Limited Vs Assistant Director of Income Tax, Mumbai has delivered a landmark decision on the issue of incom
Composite contracts - Service Tax leviable on service element
Strange are the ways Tribunals of this country behave, reversing judgments has been on a spree and this time it’s a seven year old CESTAT judgment in the Daelim Industrial Co. Ltd. vs. CCE, Vadodara (CEO 2003 CESTAT 14), which ruled the issue o
HOW TO APPROACH FINAL? Study,books and examwise
All i am goin to share is my personal view n based on the experiences that i got while studying for CA final exams, I personally think that I M very Average student, n my preparation was according to it! so it shudnt be considered otherwise!! please
Types of corporate restructuring
TYPES OF CORPORATE RESTRUCTURING In today’s era Mergers, Amalgamations, takeovers has become day to day activity. Many mergers and amalgamations are taking place all over the world. We all are well acquainted to these words. When two
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