CAclubindia Articles
Refund of ST to exporter of services
Notification No. 39/2012- Service Tax20th June, 2012 The Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all input services (herei
New Year resolutions for CA/CS/CMA students.
Dear colleagues and CAclub family! Happy New Year! The year 2015, like every New Year has finally dawned. With it, it will bring expectations, resolutions, successes and failures. As a professional, one has to have a proper plan for his/her future. W
Portfolio Management
INTRODUCTIONGenerally, most people earn a large portion of their total net income through employment income. However, disciplined saving is necessary for after retirement everyday expenditure and under risk of future uncertainty
Input Credit on Capital Goods under Delhi VAT
INPUT CREDIT ON CAPITAL GOODS UNDER DELHI VALUE ADDED TAX Tax Credit on Capital goods shall be available in the manner described under Section 9(9) of the DVAT Act, 2004 (hereinafter called the ACT)Definition of Capital Goods:Cap
Provisions of MAT & AMT
Hello to all colleagues and my dear friends. This is my first article which summarizes the provisions of Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT). The article gives only the theoretical insights along with example for sound underst
Repo rate and Stock Market
Interest is nothing more than the cost someone pays for the use of someone else's money. Homeowners, credit cards users etc know about this scenario very well. They borrow money from bank and in return they pay interest
Importance of vouching
I have come across many articles assistant and on asking their experience of audit one thing which I found common is that they all hate vouching during audit. For them, Vouching is a boring and monotonous work. But after reading my article, I am sure
Constitutional amendment on GST
ATTEMPT TO DECODE THE 122ND CONSTITUTIONAL AMENDMENT BILL (GOODS AND SERVICE TAX)BACKGROUNDBefore going into the depth of Constitution of India and its amendments we have to first understand why it needs to be amended to bring the GST Law. The GST La
Analysis of L&T - Service Tax - Impact on Valuation of WCT in residential apartments
Construction Service / Works Contract- Residential ApartmentsImpact of Larsen & Toubro [ K.Raheja] Judgment.Madhukar N Hiregange Commercial tax is a largest[maximum] contributor of revenue to every State. There were attempts in late 1990s and la
'Wilful default' by the borrowers: Whether needs further stringent norms?
1. Introduction: Loans and advances given to borrower becomes non-performing advances (NPA) for a bank, if it ceased to generate income for the bank. This may be for the variety of reasons like, poor credit discipline, Inadequate credit and risk mana
Popular Articles
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