Popular Articles

Basic Exemption/Rebate under Income Tax - Budget 2013 FAQ's

Manoj Agarwal 03 March 2013 at 15:40

Income Tax Credit/REBATE of Rs. 2,000 - Detailed Analysis / FAQs Frequently Asked Questions (FAQs) Q1. Whether basic exemption limit for Individuals, HUFs, AOP & BOI under the Income Tax Act, 1961 has been raised

SEBI restriction on Transfer of Physical Share

Vikash Jain 22 June 2018 at 11:25

Still holding Physical Share of Listed Entity!! Please get rid of it before 5thDecember 2018.Otherwise You may lose your right to transfer.On 8th June2018, SEB..

Explanation To Section 73 Of The Income Tax Act .

CA. Amit Daga 21 March 2008 at 18:23

Explanation To Section 73 Of The Income Tax Act .\Section 73 of the Income Tax Act, 1961 deals with carry forward and set off losses from speculation business. Explanation to Section 73 is a deeming provision wherein if specified conditions are satis

Appointment of director in a private company in accordance with the provisions of companies act, 2013

CS Mallika Gupta 13 October 2016 at 14:58

The article contains relevant provisions of the act pertaining to the the said appointment and also the formats of required documents.

CAS - 4 and Rule 8 of Central Excise Valuation

Ayyswariya RG 08 January 2014 at 12:46

Hi all, This article is going to be on CAS-4 (Cost Accounting Standard 4) issued by the Council of the Institute of Cost and Works Accountants of India along with the Guidelines on cost of production for captive consumption (Under Rule 8 of the Centr

VAT & Service Tax (Civil Works Contract)

Pushpanjali Raina 10 April 2013 at 12:13

DVATRule 3 of DVAT rules deals with Works Contract .Section 2 of DVAT Act explains that a "works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture,

Recent Judgement of Supreme Court on Trade Discounts

G S Rao 15 March 2012 at 15:03

Recent Judgment of Supreme Court on Trade discounts ` (M/s. IFB Industries Ltd. Vs. State of Kerala (Supreme Court) Background A Division bench of the Kerala High Court, in the case of M/s IFB industries Ltd has held that unle

Valuation of Shares - New Pricing Guidelines

Nimish Goel 04 May 2010 at 11:15

In order to make the pricing methodologies more compatible with the current valuation practice, the Reserve Bank of India has issued the Notification Number FEMA 205/2010 (“the New Notification”) on April 5, 2010 which s

Cost records and Cost audit under companies act, 2013

CS Peer mehboob 04 September 2017 at 10:53

The Cost Audit represents the verification of cost accounts and a check on the adherence of Cost Accounting Standards.

New Service Tax Returns

Madhukar N Hiregange 09 April 2013 at 11:53

New Service Tax Return- Few Suggestions By CA Madhukar N Hiregange & CA Roopa Nayak A few years back we heard that the combined excise and service tax return would be 1 page. This was not to be as reform implementation have failed in the last