CAclubindia Articles

Section 194N : TDS on Cash Withdrawal

Nikhil Kothari 31 August 2019 at 16:35

TDS on Cash Withdrawal - Section 194N, To discourage cash transaction and promote Digital Economy. The provisions of Section 194N will be applied to the payments made on or after 1st September 2019.

Pricing Decision and understanding the role of Predatory Pricing

CA. Pushp Kumar Sahu 31 August 2019 at 16:35

By the term pricing decision, we mean the choices of business entities taken into consideration by them while setting the prices for their products and services.

GST leviable on Mobilization Advance as on July 1, 2017 received for works contract service: AAR

Bimal Jain 31 August 2019 at 11:21

The West Bengal AAR in the matter of Siemens Ltd. has ruled that the Applicant is deemed to have supplied works contract service to KMRCL

Revised Return Filing system under GST

Mandli Ravi Tej 31 August 2019 at 11:21

Government has announced the new return filing system under GST which is simpler than the existing system and can be termed as GST 2.0.

Financial Assets and Liabilities as per IND AS 109

Mandli Ravi Tej 31 August 2019 at 11:21

We are in the season of Statutory audit and few people are working in companies where IND AS is applicable, and few are in companies where IND AS is not applicable.

Procedure for seeking Extension for holding AGM of the company

CS MOHIT SALUJA 30 August 2019 at 11:28

PROCEDURE FOR SEEKING EXTENSION OF DATE FOR HOLDING OF ANNUAL GENERAL OF THE COMPANY

Get up again and get up stronger

CA Anurag Sharma 30 August 2019 at 11:02

CA is not only about hard work, its about how much mentally strong you are.It actually prepares you to face the world where you will be tested every day.

Applicability of UDIN by ICSI

CS Jigar Shah 30 August 2019 at 11:02

The attestation of a Company Secretary (CS) on a certificate or any such document is of immense value since it usually signifies that the CS, in his professiona..

Note on Legacy Dispute Resolution Scheme, 2019

Rohit Kumar Singh 30 August 2019 at 11:02

Note on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Rules thereon

No ITC on inward supplies for in-house hospital providing free medical facilities to employees: AAR

Bimal Jain 29 August 2019 at 16:05

Synopsis:The Tamil Nadu AAR in the matter of Chennai Port Trust has ruled that the Applicant, providing medical services and medicines as part of mandated rules..