Popular Articles

Participation by Directors in meeting through Electronic Mode

Ajay Mishra 17 June 2013 at 11:56

The Ministry of Corporate Affairs has been receiving representation from various Industry bodies to recognize participation by directors in meetings of B

Valuation of related party transactions by taxmen, SERVICE TAX

CA Nikita 20 June 2007 at 02:19

Pricing of cross border supplies of goods and services assumes significance for the purpose of determining customs duties thereon and also for ascertaining the income tax liability of the person undertaking or receiving cross border supplies. It ther

Filing ITR? Know best practices for your benefit!

CA Chanchal Jain 25 August 2020 at 11:02

So, pause! Before rushing towards filing ITR this year, follow a few more best practices that may save you time, benefit you over a number of years, and help you understand any new filing provisions. Note that this article assists those who already know at least a few aspects of filing ITR.

Taxation of charitable trust or religious institution

Priyanka Sah 07 May 2020 at 09:23

In India, trusts set up for the social causes and approved by the Income Tax Department get not only exemption from payment of tax but also the donors to such trusts can deduct the amount of donation to the trust from their taxable income u/s 80G

Method of Accounting of GST including Reverse Charge Transactions

Sundararajan S 20 June 2018 at 11:05

METHOD OF ACCOUNTING OF GSTGST is levied on the value addition made to the goods and services as it passes on from manufacturer/service provider to the ultimate..

Expenditure on website development

sudha 23 September 2008 at 14:54

Expenses on Development of Website : Capital or Revenue in nature Expenses on Development may be treated as Revenue Expenditure. Enduring benefit is not the only criteria for determining whether the expenditure is of capital or revenue nature. The r

You decide importance of Majority and resolutions in your business

CA Umesh Sharma 17 November 2014 at 10:36

Karniti part 63You decide importance of Majority and Resolutions in your BusinessArjuna (Fictional Character): Krishna, In Maharashtra State discussion on proving Majority and resolution for proving trust in Government is going on. Its for the

Analysis of changes in income tax under Budget 2023-24

FCS Deepak Pratap Singh 02 February 2023 at 17:45

As you are aware that common man/middle class a group of the most hardworking ,who pay their taxes to the government honestly has got their dues after a period ..

Can High Court Interfere with the discretion of the Settlement

CA Nischal Agarwal 06 September 2014 at 11:02

Reliance in this regard can be placed on the decision of Honble Allahabad High Court in case of M/s Vinay Wire and Poly Product Private Limited Vs. DGCEx [Writ Tax No. 283 of 2014] wherein the appellant has challenged the order of Hon

Voluntary Exit by Directors under Companies Act 2013

Amitav Ganguly 07 March 2016 at 10:53

INTRODUCTIONI. The provision of resignation of director has been introduced for the first time in the Companies Act 2013 {Act} through section 168. Before that, this was mostly given effect by companies as per provisions of their articles of associat