Popular Articles

Section 4 and 4A of Central Excise Act, 1944

CA Dhiraj Ramchandani 15 December 2011 at 12:02

INTRODUCTION Ok so, I would just like to thank CCI for approving my previous article on similar lines. I really think, being students, we can contribute to this si

Practical Guide to Consolidation of Accounts

Vivek Agarwal 17 May 2016 at 10:55

"The more you learn, you learn that you still have lot to learn� Did you know? Before Companies Act 2013, only listed company was required to do Consolidation. AS 21 says that if a company is required to do consolidation then consolidation

Capital gains tax valuation (Immovable Property)

Mohammed Ibrahim 12 September 2013 at 13:04

Capital Gains Tax Valuation. (Immovable Property) (Keywords: Under Income-tax Act 1961 as amended from time to time, classification of Long Term Capital Gains (LTCG) and Short Term Capital Gains (STCG), Cost Inflation Index (CII), computation of

The Companies Act, 2013- Provisions relating to Minutes of Meetings: Part-I

G S Rao 16 October 2013 at 13:05

Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 in a phased manner and will come into full force when the Central Government notifies the operation of all sections and finalizes the Rules which are now on displ

Service Tax on Hotel Industry

Pooja Gupta 26 December 2015 at 15:58

Charges and taxes levied on the foods served in the Restaurant: Service Charges: This is the charges levied by the restaurant as the payment for the services rendered like serving the foods etc. This charge is not levied by the government and is coll

How to write CA papers: Last minute CA Exam tips

Niraj Mahajan 04 November 2013 at 17:37

Here is a small attempt to quickly focus on few important point regarding IPCC and CA Final exams. This is not about what to study, how to study and from where to study. There is not time for that, whatever Im writing is all about writing e

Section 194B

Rahul Ramesh 06 December 2010 at 13:04

Section 194B TDS on Winnings from Lottery According to section 194B of the Income Tax Act 1956, The person responsible for paying to any person any income by way of winnings from lottery or crossword puzzle or card game and other ga

Conversion of Company into LLP-Accounting & Tax implications

Abhinav 18 March 2014 at 11:25

A business organisation structure is like our shoes; if too small, they pinch us; but if too large, they cause us to lose balance.1. IntroductionDeciding the form of business organisation is among the first decisions that an entrepreneur has to make.

Provisions relating to issue of Share Certificates

CS DHANAPAL 29 November 2013 at 13:28

PROVISIONS RELATING TO ISSUE OF SHARE CERTIFICATES UNDER COMPANIES ACT 2013 Share Certificates which are duly issued and held in compliance with provisions of law are deemed to be evidence of title of the person to the shares contained therein. It is

Exemptions of Service tax for GTA Service

Member (Account Deleted) 10 January 2015 at 11:12

What are the exemptions available on GTA Service on the basis of goods involved in the consignment?As per notification no.25/2012- ST amended from time to time, services provided by way of transportation of f