Popular Articles

Clarification on some issues on excise on jewellery

Posted by CA Darshan 05 April 2016 15672 Views

The scheme of levy and collection of Central Excise duty on articles of Jewellery is as under:(a) The levy and collection of Central Excise Duty is on the manufacture of Jewellery (excluding silver Jewellery, not studded with diamonds, ruby, emerald

Analysis on Service Tax RCM for LLPs

Posted by CA Pankaj Kr Agrawal 06 April 2015 15672 Views

Introduction :-The Definition of Body Corporate is amended on 12-Sep-2013 vide circular issued by MCA on account of applicability of Companies Act 2013.So Can a LLP be Considered as Body Corporate as per the same for Service Tax and not liable to

Important Points for Job Work under GST

Posted by Udaya Chandran 26 September 2018 15669 Views

DefinitionJob work: Any treatment or process undertaken by a person on goods belonging to another registered personPrincipal: The registered person on whose goo...

How can CA loan help your practice grow?

Posted by Guest 20 December 2017 15667 Views

How can CA loan help your practice grow?

Changes in reporting of input tax credit in GSTR-3B

Posted by Nilesh Mahajan 13 July 2022 15666 Views

Changes in reporting of input tax credit in GSTR-3B [Notification No. 14/2022 - Central Tax dated 5th July 2022 read with Circular No.170/02/2022 dated 6th July 2022]

GST on free supplies by customers

Posted by CA Venkatprasad Pasupuleti 08 December 2018 15665 Views

Introduction:It is common practice prevailing in many industries that certain materials

Annual Filing of AOC-4 under Companies Act, 2013

Posted by CS Gurupdesh Singh 08 September 2023 15665 Views

Every company needs to file its financial statements and mandatory attachments, via e-Form AOC-4 within the prescribed time limit as per section 137 of Companies Act, 2013.

Section 50c applies to immovable depreciable assets

Posted by Amit Bajaj 29 April 2011 15665 Views

ITO vs United Marine Academy(Mumbai ITAT) Brief Facts: The assessee sold an office building for Rs. 49.43 lakhs. As the WDV of the said building was also Rs. 49.43 lakhs, no STCG was offered to tax. The AO held that as the stamp duty valuation of t

Levy of Service Tax on Under-Construction Flats - Unconstitutional

Posted by CA Nischal Agarwal 07 June 2016 15662 Views

Reliance in this connection can be placed on the decision of Hon�ble Delhi High Court in case of Suresh Kumar Bansalvs UOI [W.P.(C) 2235/2011] wherein levy of Service Tax on the value of flats sold during construction stage has been held uncons