Popular Articles

Gratuity: The Defined Benefit

Posted by Rajat Gupta 13 June 2017 11952 Views

This article is all about Gratuity - The Defined Benefit Plan and Role of an Actuary in its Valuation.

Refund under Inverted Duty Structure and Verdicts

Posted by Neha Sethi 28 April 2020 11951 Views

The article discusses on the Refund under Inverted Duty Structure and Verdicts

Social or Business Function and Service Tax

Posted by PRADEEP MODI 17 July 2008 11950 Views

Social or Business Function and Service Tax By Pradeep Modi, B.Com, FCA, DISAE-mail:- capradeepmodi@gmail.com India is the country of celebration and celebration in lay man language means banquet, carnival, feast, festival, party etc. and in one w

Effective dates of various provisions. Of BUDGET -09-10

Posted by CA. Amit Daga 13 July 2009 11950 Views

Effective dates of various provisions. Of BUDGET -09-10. In the Income Tax side, most of the provisions of the Finance Bill will come into force with effect from 01.04.2010; here is a list of some important provisions and their effective dates.

A study of Section 68 of the Income Tax Act, 1961 w.r.t Penny Stocks

Posted by Member (Account Deleted) 25 July 2020 11949 Views

Advocate Arjun Gupta has discussed the taxability of penny profits in light of the recent changes to Section 68 of the Income Tax Act and the decisions of various courts. He also argued that the law places an unfair burden on taxpayers and is not workable.

Service Tax on Works Contract

Posted by gscindia 29 August 2007 11946 Views

BACKGROUND:Infrastructure development has been major thrust area in government policies in recent past. India is witnessing all round development in infrastructural facilities as never before. Better Road Network, Airport of International Standard, M

Acceptance of Foreign Contributions by NGO's, etc

Posted by CA. Rishabh Mittal 12 December 2009 11941 Views

Foreign Contribution · In order to receive foreign contribution, Clearance from Ministry of Home Affairs is required –1. On Permanent basis; OR2. On Case to case basis · An association with a def

GST me Naya Saal, Aur Taxpayer Behaal!

Posted by CA Umesh Sharma 29 December 2020 11939 Views

The year 2020 has seen a large number of false transactions & malpractices of the taxpayers. In order to curb malpractices used by taxpayers for tax evasion, the GST department is now implementing its new tools to brush out anomalies in the system.

Elements And Process Of Forensic Audit For Corporate

Posted by Rupal 11 August 2020 11939 Views

Forensic audit is the process used to examine an individual's or a company's financial information for use as evidence in court. It helps to detect diversion of funds, wilful defaults and window dressing of financial statements