Popular Articles

Proxies as per Section 105 of the Companies Act 2013

CS CHARU VINAYAK 14 January 2020 at 11:48

A proxy is a person, who is appointed by a member to attend and vote at a meeting in the absence of the member.

What are the consequences of Non - Filing of Returns

Amita jhunjhunwala 30 June 2012 at 15:39

Q. What is Income Tax Return Filing? Ans: Return of Income is nothing but an evidence of the income earned by a person (individual, company, LLP, AOP, BOI, and HUF etc.). It is merely mode

Accounting Entries in GST

sushil 04 September 2017 at 10:53

Accounting Entries covering cases of local as well as Inter-state and also how ITC of CGST, SGST, IGST utilized

TDS (Tax Deducted at Source on payment of interest (or any other service fees) to non Banking financial Companies and Public Financial Institutions. Non Banking Financial Institution A Non Banking financial Company is a company registered un

My Articleship Interview Expereince at Ernst & Young

CA girl 14 March 2013 at 16:49

Dear All, I just wanted to share my interview experience with you all. I really worked hard to get a call from the company as I did not have any references. I applied to the audit division. Initially there was an aptitude test with the follo

Section 50C - A detailed analysis

Kailash Mehta 17 December 2012 at 11:44

Applicability of Section 50C to sale of immovable property by Builders and sale of immovable Property in block of assets. 1. INTRODUCTION: The generation of black money is major problem in India. Various committees were formed and number of suggesti

Why we score 150-200 / 30-40? Why?

CA Ravi Taori 01 February 2016 at 10:29

Many students keep asking this question that why I score between 150-200 in a group or 30-40 in a particular subject? Why I can�t score more? I have done my classes. I was serious in my studies & during exams also. I have sacrificed lots o

Rule 6 of Cenvat Credit Rules, 2004 Easy Understanding

Member (Account Deleted) 24 March 2010 at 11:17

Some Issues on Rule 6 of CENVAT Credit Rules 2004 The most happening topic under the whole of CENVAT credit rules, 2004 is Rule 6. This topic since its introduction has not been asked in the exams [CA Final [existing]]. Keeping this in view some

Arrest Provisions under GST

CA Sudhir Halakhandi 30 May 2017 at 11:24

GST is going to be introduced in our country from 1st. July 2017 and now it is a matter of Public discussion these days and it is natural also because Lakhs of ..

DEPRECIATION - A SOURCE OF FUND OR NOT

Member (Account Deleted) 30 October 2009 at 14:09

DEPRECIATION – A SOURCE OF FUND OR NOTv Arguments in favour of considering it as a source of fund1. Depreciation is considered as an expired cost. It is included within cost of goods sold. It is an allocated cost which is realised when go