CAN ANY ONE PROVIDE ME MOA & AOA OF COLD STORAGE COMPANIES

As per 5B of Cenvat Credit Rules,

Refund of CENVAT credit to service providers providing services taxed on reverse charge basis.-

5B. A provider of service providing services notified under sub-section (2) of section 68 of the Finance Act and being unable to utilise the CENVAT credit availed on inputs and input services for payment of service tax on such output services, shall be allowed refund of such unutilised CENVAT credit subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gazette.

Is there any notification is issued to claim the Refund ?

Mr. A booked at flat and paid Rs. 10,00,000/-. After sometime, he transferred it to other person at Rs. 25,00,000/-. Whether the surplus money of Rs. 15,00,000/- is taxable or not ? If yes, under which head ?

Note : The agreement was not been made till the time of transfer and hence the said flat was not registered in the name of Mr. A.

my client has failed to send ITRV for A.Y.2011-2012 to CPC Cell within due date.
Please tell me that what we can do now. ITRV Receive by CPC Cell on 8-apr-13 and the due date is 31/3/13. Refund was pending in that return.
please tell me what we can do now.
Thanks

DEAR ALL,

WE HAVE DEDUCTED TDS FOR JAN-13 FOR 4TH Q AND NOT FOR FEB AND MAR-13 OF 4 Q. IN THE RETURN OF 24Q WE HAVE TO MENTION THE 3 MONTHS SALARY OR ONE MONTH SALARY THAT IS FOR JAN-13 WHICH WE HAVE DEDUCTED TDS FOR THAT ONLY.

Eg: Months Salary TDS Paid
Jan-13-50000/- 2000/-
Feb-13-50000/- 0
Mar-13-50000/- 0

In 4th Quarer TDS Ihave mentioned only 50000/- Salary in deduction details and 2000/- challan paid.In Salary detail we have shown all 12 month salary.

Is it right or wrong, kindly guide me.

Dear Sir,
Please give me the procedure of new sales to out side country.this is 1st time for out side billing.

Hey , I have my CA final Attempt in May'2014 and I have complted by 23 months of Articleship.
All I want to know am I applicable for the GMCS training ?
And If yes how I have to apply for the same.?
Presently I am not working as a article in any form. Unfortunately I have to take a transfer So do we need any documents which has to be attested by the firm providing Articleship to me.?

Hello

A director resigned 1 month before. but as the old cheques book were signed in his name.by mistake no. of cheques got presented and it is cleared. Now, when the mistake came to notice to the management what should be d best way to deal with it.
Should we show the change in signatory of 1 month before shud we show it of the current date.

From:
ARUNACHALAM . V,
New 30/Old 13,
Subramaniya Swamy Koil Street,
West Chinthamani,
TIRUCHIRAPPALLI-620002
Tamil Nadu. India
Mobile: 9790971353
E-Mail: arun28@rediffmail.com


To: Querry Section,
CA Clubindia.com

Dear Sir,

Reg: Clubbing provisions of Income Tax.
****

I am a retired Bank employee and a Senior citizen also. Hence I will be earning a higher rate of interest for my Bank Deposits than ordinary public. And I am having pension and other Deposits and other investments and I am regularly filing my Income Tax returns even though income is well below the taxable limit.

Now the interest rates are heading southwards. So in order to have better returns, my son who is an Income Tax Assessee in higher slabs wants to give Rs.5 Lakhs to me as a gift, so that I may be able to invest them at a higher interest bearing deposits. Even after adding this interest my income will be well below the taxable limit.

My question is whether this interest earned from the money received as gift from my son is to be clubbed with his income and taxed according to his slab or clubbed with my income and assessed accordingly.

Expecting your response in any Sunday Edition of the Business line.

Thanking you,

Yours faithfully,
V.ARUNACHALAM.
24-05-2013

We are manufactures of commercial vehicles and we are importing materials which will a part of our finished goods, can u tell us whether we can set off all customs duty and we already registered with Excise/Service Tax etc., and this is newly setup company.