Date of Introduction : 01.01.2005 vide Notification Nos. 33/2004-S.T, 34/2004-S.T, 35/2004-S.T., dated 03.12.2004. Definition and scope of service: "Goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Ac
Signing everywhere, signing in whatever piece of paper one could catch hold of. That is a common habit among the CA aspirants. Being once a CA student, I used to do that a lot. Used to try out different forms of signature whenever I was vouch
Section 110 of the Companies Act,2013 and Rule 22 of the Companies (Management and Administration ) Rules,2014 deals with Postal Ballot. Postal Ballot Business: A company shall transact the following business only by means of Postal Ballo
Background The tax litigation relating to Transfer Pricing has been the area of concern for the assessees as well as tax authorities. The determination of Arms Length Price (ALP) covers not only financial but also the economic analysis of the
Any loss of a business incurred during the year in which it ceased to exist and which could not be set off against any other income of that previous year shall be set off against deemed incomes.
1. CA EXAMINATIONS � AN OVERVIEW1.1 Chartered Accountants examinations are held as per the provisions of the Chartered Accountants Regulations, 1988, framed under Chartered Accountants Act, 1949.1.2 Affairs relating to Chartered Accountancy exa
Introduction:Cheque bouncing cases are once again in the news, after the pronouncement of land mark judgment, by Apex court in the case DasharathRoopsinghRath
What to do after qualification? Job or Practice?This is been always burning a question for every student who is pursuing professional course like CA, CS, CWA (Now Cost Accounting) what to choose after cracking final examination? Whether
Financial Reporting A financial report is a formal record of the financial activities of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand, including related note
Arjuna (Fictional Character): Krishna, June Month is coming to end. Now, it's time to file Income Tax Returns for the year 2013-14. The due date for filing the income tax returns is 30th S
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English