CAclubindia Articles
Sec 35DD: Amalgamation/Demerger expenses will be allowed to resulting company
The ruling of Delhi High Court will be much-needed support to the corporate world. This will help smooth restructuring of companies and claiming of restructuring expenses
Claim cannot be denied on the basis that vehicle has transferred
Claim cannot be denied to the seller of the vehicle on the fact that the vehicle is sold to another person unless the sale is complete and ownership of the vehicle is transferred to buyer.
Self Assessment and Enquiry Before Assessment under Income Tax
The assessee is required to assess his income and determine if any tax is payable on the basis of return required to be furnished under section 115WD, 115WH, 139 142, 148, 153A or 158BC
Audit Quality Maturity Model V 1.0 - Requirements For Human Resource Management
Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.
EPF Scheme / Investment: Top 10 Key Updates - Part 1
EPF is the main scheme, under which retirement benefits are accumulated, launched under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and which is managed under the aegis of Employees' Provident Fund Organisation (EPFO).
Demystifying GST on developed plots
In India, Real Estate Sector is the second largest employer after agriculture. In GST regime, there is no concept of manufacture, sale or service etc. There is only one concept i.e. "Supply". All the Supplies are categorized as either 'Supply of Goods' or 'Supply of Services'.
RBI Compliances for LCR to NBFC along with the changes w.e.f 31st March 2022
RBI Compliances for LCR to NBFC
Summary Assessment and Regular Assessment under Income Tax
When a return of income has been filed by the assessee under section 139(1) or in response to a notice issued under section 142(1), the return shall be processed in the following manner
Marketing: You can sell stones too
Title may fascinate readers that how one can sell stones. Do you find this strange? Being from commerce background 'marketing' is the term that we commonly see everyday. With right marketing tactics what cannot be sold.
Understanding the concept of Transmission of Securities
'Transmission of Securities' means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.
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