Popular Articles

Unpaid Dividend Account And IEPF Provisions - Section 124 Of The Companies Act, 2013

Neha Rajan Redekar 31 July 2021 at 09:42

Where a dividend has been declared by a company but has not been paid or claimed within 30 days from the date of the declaration by any shareholder then it shall be transferred to an “Unpaid Dividend Account”.

Cenvat credit cannot be denied on inputs used in a process not considered as manufacture

Bimal Jain 27 June 2013 at 12:01

We are sharing with you an important judgement of the Honble Customs, Excise and Service Tax Appellate Tribunal of Bangalore (the CESTAT) i

Confusion or Composition Scheme; Under GST!

CA Umesh Sharma 06 December 2017 at 11:06

Arjuna (Fictional Character): Krishna, For which reasons, Composition Scheme under the GST has been brought? Krish

Cenvat Credit on Inward transportation

Deepak Bansal 01 December 2014 at 11:11

Can CENVAT Credit on Inward transportation be denied when there is no dispute regarding receipt of material? Reliance in this connection can be placed on the decision of Hon’ble Mumbai CESTAT in case of M/s Mahanagar Gas Limited vs. CCEx [2014-

Comprehensive Agenda Items of First Board Meeting in FY 2014

Ankur Garg 09 June 2014 at 11:57

Dear All, It is a fact that various new provisions / compliance have been prescribed by Companies Act, 2013. Some of these compliances are such where no transition period has been given. For example Section 12(3) and particularly clause (c) which req

"dynamic current ratio"

Rahul Gupta 22 March 2008 at 21:09

In this article, we'll examine the "dynamic current ratio" to assess a company's liquidity status instead of the static but commonly used current ratio. It is often calculated alongside the quick ratio and the cash ratio, to provide analyst

All about Form 15G/15H

CA Prateek Garg 02 May 2016 at 10:33

BACKGROUND�Chapter XVII � Collection and Recovery of Tax� of Income Tax Act 1961 provides for the various provisions related to deduction of tax at source. These provisions work as a tax collection mechanism. Apart from upfront coll

Taxability of software under indirect tax law and GST

Shivashish 13 July 2015 at 10:46

Information Technology (IT) industry has grown multi folds in last 2 decades in India. It is one of the most revenue generating sector for government, job creating sector for individuals.The taxability of Software/Solutions/Clouds has always been a l

To recruit or get recruited!!

dinesh 29 July 2015 at 10:31

Human Resource is the biggest asset for any organisation. Whenever any organisation start looking for a candidate there will be only four kind of candidates -1.Those who have the skills and willing to do the job:This kind

Rotation of statutory auditor

Prashant Panda 11 December 2019 at 10:37

Know all about the provisions related to the rotation of the statutory auditor- meaning of appointment, term of rotation, cooling period, the applicability of rotation, etc.