Popular Articles

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

Understanding double tax avoidance agreement

Manish Kumar Agarwal 21 May 2011 at 12:27

UNDERSTANDING DOUBLE TAX AVOIDANCE AGREEMENT WITH LATEST CASE LAWS In Todays modern world of advanced globalization, business is not restricted to a single geographical territory & crosses all border of the countries. This had emerge

Ind AS 38 : Intangible Assets

CA Diwakar Jha 23 February 2017 at 10:56

The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS.

What is Export of Service?

Arun Kumar Singh 03 February 2011 at 11:46

Defining export of service has been very tricky due to intangible nature of service transaction. Due to this nature of services, there has been constant confusion regarding meaning of export of services. In Microsoft Corporation India Pvt. Ltd. v. C

CA Inter / IPC Question papers May 2019 exams

CCI Team 28 May 2019 at 19:01

Download all CA Inter / CA IPC Question papers for May 2019 exams

Company Problems & Solutions

CA CMA CS Ram Pavan Kumar Melam 03 February 2011 at 11:46

It is easy to create dents on any theory subject by solving a few problems practically. Keeping this advantage

Expenses Disallowed under section 40A(3) and 40A(3A)

Amit Bajaj 21 February 2011 at 12:25

Section 40A(3) of Income Tax Act 1961 provides for disallowance of expenses in respect of which a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on bank or account payee bank draft, exceed

Service Tax on Restaurants & Hotels

Rajesh Kumar 27 April 2011 at 13:03

In the Budget 2011, it was proposed to levy Service Tax on Hotels & restaurants. Vide Notification 29/2011 dated 25.04.2011, 1st May of 2011 has been declared as the appointed day on which these provisions will come into effect. Thus these ser