CAclubindia Articles

A Comprehensive Note on Input tax Credit under Gujarat VAT

Posted by CA Pradip Shah 07 July 2008 163152 Views

Input Tax Credit Under Gujarat Value Added Tax Act A Comprehensive Note on Input tax Credit under Gujarat Value added Tax ActBy CA. Pradip R Shahe-mail: pradip_shah@vsnl.comINDEX Description

Norms for filing TDS/TCS returns

Posted by CA. A. Kumar 07 July 2008 12821 Views

All tax deductors / collectors are required to file the TDS/TCS returns in Form No.24Q (for salaries), Form No.26Q (for payments other than salaries) or Form No.27EQ (for TCS). These forms require details of all tax deductions with name and permanent

Extension of S. T. to I. T. Sector - Poaching other Areas

Posted by CA Pradip Shah 07 July 2008 5768 Views

[This article appeared in “Service Tax Today” Volume 13 Part 8 Page No. 169 dt. 25-4-2008] Extension of Service Tax to Information Technology Sector – Poaching other Areas-Iby CA. Pradip R Shahe-mail: pradip_shah@vsnl.com1.0 End o

Extension of S. T. to I. T. Sector -A Wonderland of Taxation

Posted by CA Pradip Shah 06 July 2008 4797 Views

[This article appeared in “Service Tax Today” Vol. 14 Part-6 dt. 6-6-2008] Extension of Service Tax to Information Technology Sector – A Wonderland of Taxation-III (Part 3 of a series of 3 Articles) by CA. Pradip R Shahe-mail: pradi

Pragmatic Approach to Exempt Serv. under Common Input Serv.

Posted by CA Pradip Shah 06 July 2008 5694 Views

[This article appeared in “Service Tax today” Volume 13, Part 4 Page No. 88] Budget 2008 – Pragmatic Approach to Exempt Services under Common Input ServicesBy CA. Pradip R Shahe-mail: pradip_shah@vsnl.comIntroduction:1.0 Permittin

Controversy Regarding Rental Services - An analysis

Posted by CA Pradip Shah 06 July 2008 8362 Views

[This article appeared in “Service Tax Today” Vol. 12 Part 7 Page 101 dt. 15-2-2008] Controversy Regarding Rental Services – An analysisBy CA. Pradip R Shahe-mail: pradip_shah@vsnl.comIntroduction1.0 The Board of Direct and Indire

REVENUE RECOGNITION

Posted by CA. A. Kumar 06 July 2008 14021 Views

Revenue Recognition Principle Revenues are recognized when (a) realized or realizable and (b) earned. [SFAC No. 5, Para. 83] Revenues --> not recognized un

Determining Value of Service for Works Contract: A Labyrinth

Posted by CA Pradip Shah 05 July 2008 8428 Views

[This article appeared in “Taxmann’s Service Tax Today” Vol. 10 dt. 12-10-2007] Determining Value of Service under Works Contract: A Labyrinth By CA. Pradip R Shahe-mail: pradip_shah@vsnl.comIntroduction1.1 With the introduction of

Composition Scheme for Works Contract Service under Ser. Tax

Posted by CA Pradip Shah 05 July 2008 48706 Views

[This article appeared in “Taxmann’s Service Tax Today” Vol. 10 dt. 5-10-07] Composition Scheme for Works Contract Service under Service Tax – A Boon for Works Contractor? By CA. Pradip R Shahe-mail: pradip_shah@vsnl.comNatur

Works Contract under Service Tax- How to make it work?

Posted by CA Pradip Shah 05 July 2008 17636 Views

[This article appeared in “Taxmann’s Service Tax Today” Vol. 8 Part 8 dt. 22-6-2007] Works Contract under Service Tax- How to make it work? By CA. Pradip R Shah e-mail: pradip_shah@vsnl.com Overlapping of Services1.0 One of th