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Cenvat Credit Under Service Tax
CENVAT CREDITS UNDER SERVICE TAX By Madhukar N Hiregange FCA& Sudhir V S. B.com , ACA The Cenvat Credit Rules 2004 has followed the Modvat provisions of 1987. This has replaced the Service Tax Credit Rules 2002 which was in vogue for two years w
CA Students - Analysis of cash flow statement
Ramesh Gupta12.00Chartered Accountancy – IPCC/PCC/FINALAnalysis of cash flow statement (CFS)The cash flow statement is a mandatory part of a company's financial reports since 1987 in India, It records the amounts of cash and cash equivalents co
Cascading effect of taxes
CASCADING EFFECT OF TAX IN INDIA The intention of this article is to spread a light on the cascading taxation effects present in India and the impacts and the possible remedy for the same. The main objective of any taxation in any part of the world
Comparison of Pvt Vs Public Company
COMPARISON BETWEEN PRIVATE LIMITED COMPANY & PUBLIC LIMITED COMPANY MEANING:A private company is one which-(a) has a minimum paid-up capital of Rs. 1lakh or such higher capital as may be prescribed and ;(b) by its Articles of Association
Works Contracts VS Contract of sales Whether Tax Deduction
Works Contracts VS Contract of sales – Whether Tax Deduction is required u/s 194C.Background - Chapter XVII of Income tax Act 1961 ( The Act) provides for the collection and recovery of tax from the assessee. Deduction of Tax is one of the var
PCC Auditing some tips
Friends,I have cleared PCC in nov-08 (audit -70).i would like to share some tips regarding auditing with you which might help....1)Read all AAS thoroughly.Remember the names of AAS.(a question on a name of AAS & its corresponding number was asked
CROSS BORDER M&A-TAXATION ISSUE
Cross-border mergersandacquisitions - Addressing the taxation issues from an Indian perspectiveGAURAV GOELThe boom in cross-border Mergers and Acquisitions (M&A) has given new urgency to understanding and managing the complex tax consequences of
Participatory notes
PARTICIPATORY NOTES P- Notes ‘The backdoor entrants’:Foreign Institutions, or FIIs as we refer to them, are overseas entities registered with the country’s stock market regulator, SEBI. On registration, these entities can directly
Audit Sampling
Audit sampling Scope and objective of Audit samplingThe scope of sampling is determined by audit objectives, audit evidence and audit procedures. The purpose of this standard is to establish standards on the design and selection of an audit sample a
How a Tata Motors unit turned around with Balanced Scorecard
Author : Suresh Lulla/DNAPerformance measurement, analysis and review are critical steps in an organisation's progress towards its goals and vision. The objective of performance measurement is to steer the company to goal attainment, and enable it to
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