Popular Articles

Service Tax and VAT Jargon on Softwares and Software Licensing Simplified!!

Posted by CA Ankit Gulgulia (Jain) 17 June 2014 119256 Views

Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade. This article intends to discuss the complexities surrounding the Software Industry in regard to Se

Tax collection at source: An Introduction

Posted by Tony John 20 October 2012 119126 Views

Tax in simple words refers to a compulsory contribution made to the government on a product, income or activity. The government uses the revenue from taxes to discharge the duties it has towards the people. I would like

Bad Debts & Provisions of Bad Debts

Posted by Member (Account Deleted) 31 October 2012 119037 Views

Bad debts are such debts which are not recoverable. Doubtful debts are such debts which are suspected to be recovered. As per judgment of TRF Limited vs. CIT (Supreme Court). Bad debts need not be proven to be irrecoverable u/s 36(1)(vii). It

Types of duties under customs

Posted by CMA Poornima Madhava 11 June 2015 119032 Views

Various duties under Customs can be levied on almost all imports whereas only few goods are subject to export duty. Let us understand different types of duties under Customs Law for the purpose of import of goods.Let us study each of the above in det

Consequences of incorrect invoice details uploaded while filing GSTR 1

Posted by Ashish Garg 14 March 2018 118832 Views

It is a very common question of every GST taxpayer that what would be the consequences if one will encountered following mistake while filing his GSTR-1.

Stats of CA Final Elective Papers: Pass Percentage

Posted by B Vinay Reddy 20 July 2020 118610 Views

Statistics(fetched using RTI) of CA Final elective paper which was introduced in the CA Final New syllabus from the year May 2018 and onwards.

Pension Overview

Posted by nandini mishra 28 September 2011 118540 Views

Pension: - As per Section 17 (1) (ii) of the Income Tax Act, 1961 pension is a payment made by the employer after the retirement/ death of the employee as a reward for past service. Who is eligible for pension/family pension: -

New Service Tax Regime on Negative List -1st July, 2012

Posted by Bimal Jain 07 June 2012 118327 Views

New Service Tax Regime on Negative List applicable from 1st July 2012 The Central Government vide Notification No. 19/2012-ST dated 05.06.2012 has announced Date of Introduction of new regime of most awaited Negative List a

Procedure for change in Object clause of the Company

Posted by Ankur Garg 01 August 2014 118236 Views

Dear Professional Colleague, This Article contains the procedure for change in Object clause of the Company under Companies Act, 2013 with detailed documentation required. I hope this document would be of some help w.r.t. your professional working: P

Related Party Transactions us 188 of the Co. Act 2013

Posted by C.S. CHANDANI SARUPARIA 22 August 2014 118218 Views

RELATED PARTY TRANSACTIONS UNDER THE COMPANIES ACT, 2013 ( Section 188 of Companies Act, 2013 read with Rule 15 of Companies (Meetings of Board and its Powers) Rules, 2014 ) A. Applicability of the Section Section 188 of the Companies Act , 2013 is