Popular Articles

Sale/Purchase--Intra State Vs Inter-State

CA Chandra Kishore Bajpai 14 December 2013 at 15:34

Under the Central Sales Tax Act,1956 (in short CST), registered dealers are eligible for certain concession or exemption of tax on inter-State transactions if dealer is able to comply with certain conditions. Submission of statutory forms is one of s

HOW TO PREPARE FOR CS (Company Secretary)

CA CS CIMA Prakash Somani 16 June 2010 at 10:29

HOW TO PREPARE FOR CS (Company Secretary) 1) First and most important thing is MODULEs play a vital role in clearing you the exams or for getting rank, see the exam paper you will get Objective Q’s, Fill in the blanks, Yes/No type questions

Managerial Remuneration (In a Simple way)

M. N. JHA 05 July 2010 at 14:16

Managerial Remuneration As per Company Act 1956, Managerial Remuneration should be include all the payment and benefit whichever incurred by a company on behalf of its management. Managerial remuneration may

Section 35 of Income Tax Act - A Student's Guide

Tony John 07 January 2016 at 10:33

With roughly 4 months left for May 2016 exams, it is high time the students taking up the exams start their preparations. Direct taxes is arguably the most voluminous of all papers. And In Direct Taxes, Profits and Gains from Business and Professions

Tax Audit - A Glance (Part -III), Exhaustive reporting on 3CD

Karan Teli 17 September 2011 at 22:34

Greetings of the day to every one!!! I deeply apologise for the delay in writing my article but as you all know that as the Tax audit season going on, I am also engrossed in it and somehow tried to write this article with great efforts

Issue of Shares at less than FMV- Section 56(2)(vii)

MOHIT JAIN 21 March 2014 at 12:14

Analysis of Mumbai Tribunal Judgement in Sudhir Menon HUF (ITA No. 4887/Mum/2013)- AY 2010-11- Section 56(2)(vii) Facts:- Assessee was shareholder in a company and was allotted right shares (1,94,000) at face value of Rs. 100 each on 28.01.2010 The

Download CA Final Papers for November 2020 Exams

CCI Team 20 November 2020 at 14:37

ICAI CA Final Nov 2020 question papers, Mock test papers, Revision test papers, Practice Question Papers. Download All Previous year Papers with Answer keys.

FAQ Guide for Filling ST3 Returns

CA.Manindar Kakarla 09 April 2013 at 11:42

A Guide to e-filling of ST3 Returns By. CA. Kakarla Manindar Introduction: There are two types of e-filing of ST3 returns. One is filling of information in the downloaded excel utility then converting excel utility file into xml format and uploa

14 Key Points on Ind AS 16 Property, Plant and Equipment (PPE)

Damandeep Singh 26 July 2018 at 11:45

Ind AS-16 deals with the accounting and depreciation of property, plant, and equipment, which are covered by the corresponding AS-10. Scope. Meaning of Plant, Property and Equipment (PPE), Recognition Principle, Component-Based Accounting, Initial Cost for Recognition, Subsequent Cost, Exchange for Non-Monetary Assets discussed.

Treatment of Proposed Dividend under Revised Schedule VI

MOHAMMAD SALIM 12 October 2012 at 12:07

A) INTRODUCTION Revised Schedule-VI has been promulgated by Ministry of Corporate Affairs, Government of India vide Notification No S.O. 447(E) dated 28th February,2011. In said notification reference has been made to the Accounting Standards noti