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The Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgement

Posted by Mayank Mohanka 12 May 2022 14492 Views

CBDT has issued Instruction No. 01/2022, dated 11.5.2022, containing Guidelines for Implementation of SC Judgement in the case of 'Union of India vs Ashish Agarwal (2022 SCC Online SC 543), dated 4.5.2022.



RBI Compliances for LCR to NBFC along with the changes w.e.f 31st March 2022

Posted by Arun Singh Bisht 15 February 2022 14491 Views

RBI Compliances for LCR to NBFC



Ind AS 115 (based on IFRS 15) Revenue from Contracts with Customers - Simplified

Posted by CA Kushal Soni 21 November 2018 14488 Views

Ind AS 115, Revenue from Contracts with Customers (based on IFRS 15), notified on 28 March 2018 by MCA. The new standard is effective for accounting periods be...



Understanding Model GST Law - Place of supply of services

Posted by Madhukar N Hiregange 12 February 2017 14487 Views

Place of Supp;ly necessary to apply relevant destination State SGST & to find out whether liable under rverse charge & whther provded outside India or an exp



Procedure for Opening of Branch Office by Foreign Entity

Posted by Komal Tiwari Pandey 04 June 2016 14486 Views

ESTABLISHMENT OF BRANCH/LIAISON OFFICES IN INDIA{Ref. Notification No.FEMA.22/2000-RB dated 03rd May, 2000 as amended from time to time}Prohibition against establishment of branch or office in India by certain persons of certain countriesNo person be



SS 1- Meetings of the board of directors

Posted by Saurabh Agrawal 28 May 2015 14483 Views

APPLICABILITY: On Meetings of Board of Directors & Committee of the Board.CONVENING A MEETINGAuthority to call a meeting � any director of the company.Authority to convene a meeting � company secretary.(In consultation with chairman o



What does getting the prefix CA feels like?

Posted by CA Sapna Ghelani 26 April 2021 14483 Views

People who advised me to leave this course now look at me with respect. With these two letters 'CA', I achieved my purpose of joining this course, which is RESPECT.



Maintaining Integrity of the Chartered Accountant Profession: Analysis on HC judgement w.r.t Misconduct

Posted by CA Aman Rajput 21 November 2023 14480 Views

The recent case of the Institute of Chartered Accountants of India v. Manakchand Laxman Baheti serves as a stark reminder of the importance of ethical conduct within the Chartered Accountant (CA) profession.



Impact of imposition of Swachh Bharat Cess - Few issues

Posted by Madhukar N Hiregange 17 November 2015 14478 Views

This festive season, service sector has witnessed imposition of Swachh Bharat Cess (SBC) in very hasty move by government. It was promised at the time of the budget that it would only be imposed on some services. Govt has gone back on its word. Furth



Reverse Charge with Relevant POPS Rules

Posted by nitin 27 June 2013 14477 Views

1. INTRODUCTION OF REVERSE CHARGE MECHANISM Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. But with effect from 1.7




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