Popular Articles

Facing Summons under Central Excise / Service tax

CA Roopa Nayak 07 June 2016 at 10:40

CA Madhukar N.Hiregange & CA Roopa Nayak BackgroundThe issuing of summons under central excise or service tax is viewed with a lot of fear due to lack of awareness and uncertainty by assesses. Under Section 14 [applicable in service tax vide sect

Branded Garments - Compliance Under Central Excise

Madhukar N Hiregange 05 March 2011 at 12:27

Branded Garments / Made Up Articles- Impact of Central Excise - Madhukar N Hiregange FCA Garments manufacturers were under the Central Excise levy in 2003. In 2004 the option either to pay duty by availing CENVAT Credit or claim full exempti

All About Leave Encashment: Taxation & Calculation

Naresh Kansala 30 March 2019 at 11:48

1. The concept of Leave Encashment Every salaried employee per labor law is eligible to avail some Earned leaves during his/her working period

Significance of Minutes of meetings and principles to be observed while drafting: Part-II

G S Rao 21 October 2013 at 16:53

Introduction: In my previous article (Part-I), a detailed analysis was made of the provisions of Section 118 of the Companies Act,2013(The Act,2013 or Act )and rules applicable to maintenance of minutes in electronic form. The topic of minutes wil

Analysis | Point of Taxation Rules, 2011

Lalit Kumar Gupta 23 April 2011 at 16:41

Point of Taxation Rules, 2011 Rule 1 Short title and commencement Short Title Point of Taxation Rules, 2011 Commencement 1st April, 2011 Rule 2 Definitions Act means the Finance Act, 1994 &ldquo

Service Tax on Commission Agent dealing in Import-Export

Swapnil Munot 19 December 2014 at 10:44

Service Tax on Commission Agent Service on Import-Export of Goods By CA Swapnil Munot In order to promote the Exports, Government of India has given big relief to industries in India, by exempting the service tax on

Exemption on capital gains

Mukesh Kuriyal 12 July 2016 at 10:46

THIS IS FOR EXEMPTION ON CAPITAL GAINS UNDER SECTION 54

New RCM Time of Supply Rules: A Major Shift Starting November 1, 2024

Mayank Vashishta 04 November 2024 at 08:24

The Indian GST landscape is undergoing a significant transformation with the introduction of new Reverse Charge Mechanism (RCM) Time of Supply Rules, effective from November 1, 2024. T

Final touches before November exam

CA.ViVeK M ACA 25 October 2010 at 11:36

My dear Students Some of our friends are going to write November exam and there is virtually 10 to 15 days in front of them.Please borne in mind that at how well you had prepared, you may be not free from the tension about perfection and completion o