Popular Articles

Critical analysis of section 44AD

PINKESH JAIN 08 March 2011 at 10:50

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

Member (Account Deleted) 04 January 2011 at 11:58

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

CA Vijaykumar Gutte 17 September 2014 at 12:08

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

SANYAM ARORA 30 August 2012 at 16:42

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

P.R. Sethuraman 03 October 2016 at 10:47

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

Guest 19 November 2013 at 15:37

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

G S Rao 20 August 2012 at 12:10

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

Venkateswara Rao Sapare 29 May 2012 at 14:08

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

Filing revised return under Income Tax Act, 1961

Amit Bajaj 06 June 2011 at 13:19

If a person has filed his return of Income u/s 139(1) of Income Tax Act 1961 i.e within the due date of filing the return and if he subsequently finds that in the original return he has committed some mistake bonafidely then he can revise his return