Popular Articles

Summary of Recent Judicial Pronouncements

khushbu darak(CWA) 29 July 2011 at 14:06

Important judicial pronouncements under Service Tax: 1. Whether abatement under the Notification Nos. 15/2004 and 1/2006 with respect to Commercial and Industrial Construction can be denied as assessee provides only completion and fi

CA Students: Freedom Fighters of Life

CMA Sravan Kumar 07 December 2015 at 10:49

A Struggle, an effort & hardwork comes to an end...!!Yes, CA Exams are over.Now every CA-IPC & Final students are breathing normally & fighting for their freedom in their lives since CA Students life is different from others. Most of the

All about Capital Gains

CA CMA CS Ram Pavan Kumar Melam 05 May 2016 at 10:54

Capital gains was first introduced in 1946 and was in operation only for a short period, that is, in respect of capital gains which arose during the period from 1st April, 1946 to 31st March, 1948. Later it was modified and reintroduced for the purpo

All about Special Resolutions

CA. Kapil Goel, DISA(ICAI) 10 August 2015 at 10:40

As per section 114(2) : A resolution shall be a special resolution when�(a) the intention to propose the resolution as a special resolution has been duly specified in the notice sent for meeting;(b) the notice required under this Act has been d

Benefits of creating a HUF

CA Bhavin Shah 14 March 2016 at 11:31

HUF - Total Basic Idea for Businessman / Estate PlannerWHAT IS A HINDU UNDIVIDED FAMILY?1. In general, HUF means a body of persons lineally descendant from a common ancestor including their wives and unmarried daughters, who are staying jointly.2.

Government pushing GST to meet April, 2016 deadline

Bimal Jain 03 September 2015 at 10:22

Dear Professional Colleagues,Government pushing GST to meet April, 2016 deadlineEven though Parliament�s Monsoon Session could not turn into success, the Indian Government did not step-back and has been significantly working towards the success

8 straightforward tips for moving up the corporate ladder

Guest 24 November 2011 at 12:11

Practicing positive work behaviour is the simplest and most effective method of moving ahead in your career. Here are eight tips to help you climb the corporate ladder with ease. Positive work behaviors is by far one of the most straightforward

Service tax on services provided by RWA to its own members

Bimal Jain 16 January 2014 at 13:06

Dear Professional Colleague,Clarifications with regard to levy of service tax on services provided by RWA to its own members Background:Service tax on 'club or association service' which covers RWA, was introduced with effect from June 16, 20

Guidelines on TDS/TCS u/s 194O, 194Q & 206C

Shree 03 December 2021 at 16:51

The Finance Act, 2020 and the Finance Act, 2021 have inserted sections 194-O, 194Q, and 206C(1H) to the Income-tax Act for mandating deduction and collection of tax at source on certain transactions. The guideline on TDS/TCS under Section 194O, section 194Q & Section 206C is explained as under.