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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



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



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.



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



Tricks on how to study more in less time

  CA Prashant Gupta    08 March 2010 at 11:26

Some tricks which I got from some time management lectures and some are developed by me are here to share with all.



Memory Technique to Remember Sections

  CA Rajesh Pabari    21 May 2014 at 12:38

Memory Technique to Remember section NumberOur brain cannot remember useless and meaningless stuffs. (Normal human brains).Hence, the technique of converting numbers into meaningful words is important to learn.Step 1: Lets assign letters to all the n



A small note on ER4,ER5, ER6, ER7

  Santhosh kumar    03 February 2015 at 10:42

A note on the ER4, ER-5, ER-6, and ER-7 returnsIntroductionER-4, ER-5, ER-6 and ER-7 returns are to be filed by the assessee in addition to the ER-1/ER-3 which is regularly filed by the assessee registered under the Central Excise. However ER-4, ER-5




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