Popular Articles

Valuation of Supplies under GST with Practical Examples

Vikas Modi 08 September 2017 at 10:56

Value of Supply under GST with Practical ExamplesValue of Supply:GST will be levied on the value of supply. In other words to levy GST, correct value of supply ..

Why Foreign Contribution Act (FCRA)

Dilip K Raina 21 July 2015 at 10:33

Every religion which exist in this universe has been advocating the idea of helping those who are in dire need of help by those who can afford. It can be charity or zakat or dhan or kaar seva etc. All this is simply a way to help poor and needy peopl

GST Event Management Industry & Casual Registration

CA Pradeep Kumar Rajput 19 January 2018 at 11:22

Event Management Industry & Casual Registration:GST Being the state subject, each state where an event management company is registered is a different perso

In continuation of - A relook of Sec 93 of the CA 13

Shashikant Sharma 30 July 2014 at 10:57

In continuation of my earlier article on the subject A re-look on the section 93 of the Companies Act, 2013 dated 23rd July, 2014, I would like to share with you recent updates of MCA.MCA has amended the Companies (Management and Admini

Highlights of Direct tax proposal : ICAI

Guest 03 February 2018 at 15:08

UNION BUDGET 2018 HIGHLIGHTS - DIRECT TAXESTAX RATESNo change in tax rates and basic exemption limitTax rates continue to be same for A.Y. 2019-20 as applicable..

Thin Capitalization in India

CA Nischal Agarwal 31 March 2014 at 11:52

1. INTRODUCITON A company is said to be thinly capitalized when a greater proportion of its ‘capital-structure’ is made up of ‘debt’ than of ‘equity’. The interest payments generated on ‘debt capital’ i

Important information related to certificate of commencement of business

CS Deepak Singhal 16 May 2019 at 10:10

Ministry of Corporate affairs has finally get back a very well fine concept which was also available in the erstwhile Companies Act, 1956 i.e. Certificate of ..

Small delay in depositing PF & ESI would lead to irreparable income tax loss decides Supreme Court

CA Ankit Gulgulia (Jain) 20 October 2022 at 08:53

Most of us are under an impression that depositing Provident Fund and ESI although is a regular monthly exercise but a small delay cannot impact any Income Tax Perspective since we can claim deduction of such PF and ESI Contribution if it is deposited before the Due date of Filing Income Tax Return under Income Tax Act, 1961.

Pros and Cons of exports with or without payment of Tax

Pradeep Jain 27 May 2020 at 10:56

Know the pros and cons of exporting under LUT and with payment of tax. This update will surely help all the taxpayers in deciding what would be more advantageous taking into consideration the factors like refund sanctioning, compliance requirements etc.

A Guide to Sec 80EE, Sec 80EEA and Sec 80EEB

Ritik Chopra 20 April 2021 at 14:35

Understanding deduction w.r.t interest on loan for residential house property to a first time buyer (Sec. 80EE), deduction regarding payment of interest on loan taken for certain house property (Sec. 80EEA) and deduction w.r.t the purchase of an electric vehicle (Sec. 80EEB).