Popular Articles

Technology Contracts - VAT Vs Service Tax

Posted by Madhukar N Hiregange 21 August 2013 16437 Views

Technology Contracts- Liability under VAT or Service Tax? This category covers information technology, IT enabled service and telecommunication industry. Today businesses are done in various complex manner through different jurisdictions in differen

Questions to ask while designing Employee Incentive Schemes

Posted by Tulasi S Sastri 30 December 2014 16436 Views

Performance Incentive Schemes have all along been considered an important tool in the hands of the management, to differentiate between high performers and others, and to suitably reward the former. Where the overall output is dependent on employee g

Missed Filing GSTR-9 or GSTR-9C for the Financial Years 2017 to 2023

Posted by CA Varun Gupta

27 February 2025 16435 Views

As per Notification No. 8/2025, the CBIC is offering a waiver of late fees for delayed GSTR-9C filings, provided the forms are submitted by March 31, 2025.

What is PMGKY?

Posted by Nitin Hargude 09 January 2017 16432 Views

Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016

Examination approach to auditing

Posted by Member (Account Deleted) 27 January 2011 16429 Views

Auditing, though a theory subject, requires a minimum practical exposure to understand and apply the principles and procedures in the examination. Mere bookish knowledge will only help to score the minimum marks, which will not contribute to the aggr

GST on NBFCs

Posted by Akshay kumar jain 23 November 2017 16428 Views

Some of the noticeable provisions on NBFCs under GST has been described in this article

Taxability of fees from Offshore Services - post Finance Act

Posted by Rajvi 10 September 2010 16425 Views

Taxability of Fees from offshore services – post Finance Act, 2010 CA Ankit Virendra Sudha Shah General understanding on taxability of fees from offshore services under the provisions of the Income-tax Act, 1961 1. After the retrospectiv

Valuation of Works Contracts

Posted by Atul Rathod 20 March 2017 16424 Views

The value of service portion in the execution of the works contract shall be equivalent to the gross amount charged for the works contract less value of property in goods transferred in the execution of the said works contract.

Tax Deducted at Source (TDS) provisions under GST

Posted by CA Chanchal Jain 31 January 2021 16419 Views

TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.