Popular Articles

Section 50C - A detailed analysis

Posted by Kailash Mehta 17 December 2012 151419 Views

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?

Posted by CA Ravi Taori 01 February 2016 151214 Views

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

Posted by Member (Account Deleted) 24 March 2010 151165 Views

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

Posted by CA Sudhir Halakhandi 26 November 2017 151084 Views

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

Posted by Member (Account Deleted) 30 October 2009 150624 Views

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

Section 4 and 4A of Central Excise Act, 1944

Posted by CA Dhiraj Ramchandani 15 December 2011 150616 Views

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

Posted by Vivek Agarwal 17 May 2016 150398 Views

"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

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

Posted by G S Rao 22 July 2023 149992 Views

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

Capital gains tax valuation (Immovable Property)

Posted by Mohammed Ibrahim 12 September 2013 149942 Views

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

Service Tax on Hotel Industry

Posted by Pooja Gupta 26 December 2015 149484 Views

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