CAclubindia Articles
Whether ITC reversal is to be made for export sales
R.K Rengaraj, AdvocateWhether Input Tax Credit (ITC) reversal is to be made on export sales without filing form W under Section 18 (3) of the TNVAT Act, 2006?.Introduction: Under TNVAT Act, 2006 there are two options available for the dealer in
Critical issues under provisions of Section 149 of Companies Act, Independent Directors
Applicability: All listed Companies Every other public Company havingPaid up share Capital of Rs.10 crore or more OrTurnover of Rs.100 crore
Private Placement under Co. Act,2013
Section 42 of the Companies Act,2013 and Rule 14 of Companies (Prospectus and Allotment of Securities )rules ,2014 deals with Private Placement."Private placement" means any offer of securit
What to expect from Budget 2015
BJP Government first budget under the leadership of Shri Narendra Modi making it the most crucial one. General Expectation of people from budget is favourable tax rates, more reliefs, deductions, easy tax Compliance etc. Every year in the month of Fe
TDS u/s 195- Interesting Cases
Peculiar Cases where Courts held Assessee Liable for Deduction of TDS u/s 195Withholding taxes u/s 195 in respect of transactions with Non-Residents has always been a bone of contention between Assessee and tax authorities. Though liability for deduc
The introduction of proposed Indian GST
Goods and Service TaxTHE INTRODUCTION OF PROPOSED INDIAN GST INTRODUCTION Vat was introduced in all over country in 2006 and GST is the logical conclusion of the successful introduction and imposit
Rejection of Books of Account - Sec 145 of Income Tax Act 1961
145(1) Income Chargeable under the head Profit and Gains of business or profession or Income From other sources shall, subject to the provisions of sub section(2), be computed in accordance with either cash or mercantile system
Independent Directors | An analysis
Independent Director is the one who does not have any material or pecuniary relationship with the companyIndependent Directors as per reading of section 149(6)Section 149 (6) An independent director in relation to a comp
Update on Indirect Tax - Service Tax, Excise and GST for the month of Feb 2015
In addition to Service Tax and Excise, we have started a new section on GST. Hope this will be useful to you. A. Service Tax 1. Service Tax payment for the month of January, 2015 is due for payment on 6th February, 2015 for assesses excluding Individ
Managing Bribery and Corruption Risks in the Infra Industry
Any competitive advantage gained through corruption is a mirage.Why is bribery and corruption such a challenge in the sector : Construction and Infrastructure Industry?In addition to the bribery and corruption risks prevalent in all in
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