Articles by Amol Gopal Kabra (CA,CS,DISA)

GST Impact on Reorganisation of Jammu and Kashmir

Amol Gopal Kabra (CA,CS,DISA) 11 September 2019 at 11:23

Our nation witnessed a drastic change on 1st July, 2017 when Goods and Services Tax was implemented. However, the same was not applicable to the State of Jammu and Kashmir with effect from 1st July, 2017. The State of Jammu and Kashmir adopted GST on 7th July, 2017 and accordingly Goods and Services Tax was implemented in Jammu and Kashmir with effect from 8th July, 2017.

Google Tax : Equilisation levy introduced by Finance Act, 2016

Amol Gopal Kabra (CA,CS,DISA) 19 February 2019 at 12:03

INTRODUCTION The last two decades have witnessed momentous change in technology. The entire globe has been moving towards digitization in a lightening speed. Th..

Taxation of Gifts under Income Tax Act, 1961

Amol Gopal Kabra (CA,CS,DISA) 18 February 2019 at 11:31

BACKGROUNDGifts have always been a topic of hot discussion as far as income tax laws in India are concerned. We have experienced a lot of changes in taxability ..

Are you prepared to Die?

Amol Gopal Kabra (CA,CS,DISA) 19 May 2017 at 11:43

An article about the critical financial planing for and after the life

Section 80IBA - Deduction for Affordable Housing Projects

Amol Gopal Kabra (CA,CS,DISA) 05 January 2017 at 11:03

This article deals with deduction from income earned from housing projects from AY 2017-2018.

Relative - Section 2(77) of the Companies Act, 2013

Amol Gopal Kabra (CA,CS,DISA) 25 November 2015 at 10:14

In the earlier article, I have discussed the �related party� as per section 2(76) of the Companies Act, 2013. In that definition, we have come across the word �relative� a number of times. As such the word is vague. However, t

Related Party- Section 2(76) of the Companies Act, 2013

Amol Gopal Kabra (CA,CS,DISA) 23 November 2015 at 13:12

�Related party� has got a lot of significance in the public reporting scenario. In case of public companies public and society stake is involved and in case of private companies, even if public stake is not involved, the stake of other el

Substance over Form

Amol Gopal Kabra (CA,CS,DISA) 09 June 2014 at 12:05

The concept of substance over form is very difficult to understand for the students in the initial stage. Owing to initial confusion many students either keep it in option or even if they study, dont understand it fully. I have made a short at

Road to Professionalism: Be and Look like a Professional

Amol Gopal Kabra (CA,CS,DISA) 06 June 2014 at 13:44

Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr

Marks - A real measure of performance or just a record?

Amol Gopal Kabra (CA,CS,DISA) 05 June 2014 at 13:07

Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are