Popular Articles

Appointment of key Managerial personnel under Section 203 of the Companies Act,2013- Some perspectives

Posted by Guest 29 October 2014 175455 Views

Much water has flowed down the bridge since the substantive provisions in the Companies Act, 2013 (herein after referred to as the Act) became operational from April 1,2014.The Act has been a subject of wide spread criticism from the

Income from salary

Posted by AAYUSHI BANSAL 01 June 2015 175352 Views

INCOME FROM SALARIESAny remuneration paid by an employer to his employee in consideration of his service is called Salary.It includes monetary value of those benefits and facilities provided by the employer which are taxable.Section 15, 16 and 17

Critical analysis of section 44AD

Posted by PINKESH JAIN 08 March 2011 174566 Views

Critical Analysis of New Section 44AD (inserted by Finance (No 2)Act, 2010) Till the 31st March,2010, the Chapter Profit & gains of Small business on Presumptive Basis was having majorly 3 sections for Indian entities. Section 44AD civil construct

Tips for ICWAI-inter exam

Posted by Member (Account Deleted) 04 January 2011 173891 Views

Pursuing a professional course requires a 3D effect. I am not refering 3D here as 3 dimension but i meant it on the other sense which is Dedication, Discipline , Determination This is the key of all success and if anyone follows it blindly then su

Critical Analysis on Reverse Charge Mechanism in Service Tax

Posted by CA Vijaykumar Gutte 17 September 2014 173380 Views

Reverse Charge (Tax Shift) Generally, service tax is payable by person providing the service who actually collect the tax and pays to government. But Section 68(2) introduced and makes prov

Ledger Scrutiny - Backbone of Statutory Audit

Posted by SANYAM ARORA 30 August 2012 172665 Views

Greetings of the Day to all the members of CCI Family. So Professionals September season is going to start & i know everyone will be busy with their respective Audits. The same thing is happening with me & i am also fed up of 6 A.M TO 10 P

Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors

Posted by P.R. Sethuraman 03 October 2016 172517 Views

The purpose of the article is limited to the topic on Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors

Service Tax on Export of Services

Posted by Guest 19 November 2013 172119 Views

Since the day I started reading tax it was dinned in my ears that exports are tax free and that it is akin to blasphemy to export tax. Change alone is permanent in this universe and taxation is no exception? The Finance Act, 1994 has seen many ups

Stamp duty on transfer of shares

Posted by G S Rao 20 August 2012 171843 Views

Introduction As per Indian Stamp Act,1899, Stamp duty is payable on instruments and an instrument has been defined as any document

Holding Company/Subsidiary Company - The Companies Act, 1956

Posted by Venkateswara Rao Sapare 29 May 2012 171445 Views

How do we assess which company is a Holding Company and which is its Subsidiary Company? A Holding Company may be a Subsidiary Company of some other Company. Similarly a Subsidi