IMPORTANCE OF PROPER ARTICLESHIP The Chartered Accountancy course in India is amongst the best of its kind in comparison to the courses offered in other countries. Also, it is rated as one of the most difficult professional courses among all other s
Corporate accounting and reporting and Ethics Need for Chartered Accountants to introspect Introduction All around us there is this talk of lack of ethics , corruption, inability of a normal Citizen to get justice in time , so on and so for
Some may develop a feeling of renunciation on achieving the age of 60 years, I on attaining the age of 60 years feel thankful to the society for whatever love and affection they have given to me, and think this is the time, I must try, whatever lit
NEW VALUATION & REVERSE CHARGE MECHANISM RELATING TO CONSTRUCTION INDUSTRY INTRODUCTION: We have discussed in my previous article about the changes in the applicability of service tax relating to construction industry. In this article,
Amrita T., a CA, currently works in the Project Finance firm of Tata Capital. Srikanth N was treasurer of a large MNC bank. What is it that prompted them to move into the mainstream of Financial Services? The career growth and money are both much m
![Passing of Board Resolution by Circulation [Section 289]](/img/previewthumb/article/1146138_modern_design.jpg "Passing of Board Resolution by Circulation [Section 289]")
No resolution shall be deemed to have been duly passed by the Board or by a committee thereof by circulation, unless the resolution has been circulated in draft, together with the necessar
Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. What is GAAR? GAAR stands for General Anti- Avoidance Rules. In several countries anti tax avoida
George Bernard Shaw said, Ordinary people adapt themselves to the world. The extra-ordinary persons try to adapt the world to them. Hence the progress and development of the world is through extra-ordinary people.
Finance Act 2012 has inserted a new section 80 CCG, This will be applicable for the A.Y. 2013-14. Following conditions must be fulfilled to claim this deduction: i. The gross total income of the assessee for the relevant Assessm
Restricted Input tax credit on inter-state stock transfers whether constitutional? Most of the States have legislated provision in their respective VAT Acts for allowing a restricted input tax credit on the goods purchased within State if such goo
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