CAclubindia Articles

Service Tax on work contract

Posted by Sandeep Jadhav 09 February 2015 60012 Views

Works contract in itself is a very lengthy subject and law relating to Works Contract in Service Tax is available in a very scattered way. Important part in the defination of Work Contract: A contract where transfer of pr

Loveonomics and its taxation

Posted by CA Umesh Sharma 09 February 2015 14944 Views

Karneeti Part 75Loveonomics and its taxationArjuna (Fictional Character): Krishna, 7th February to 14th February is celebrated as Valentine Week all over the World. This is celebrated by giving gifts and wishes and for that the markets were ready. Th

Lagaan - Is it CSR or GSR?

Posted by Sundharesan Jayamoorthi 07 February 2015 20354 Views

In the guise of Corporate Social Responsibility (“CSR”) the Government is delegating the social work in the hands of corporate; is CSR becoming a Government Shirking Responsibility (“GSR”). It is difficult to believe and compr

Union Budget 2015: Time to shift to Accrual based Budgeting?

Posted by CA. Rajvir Bhatnagar 07 February 2015 17094 Views

Mid Year Economic Review 2014-15 carried out by the Government had listed the following fiscal challenges, besides two others: o Budget was unduly over burdened by a legacy of carried over expenditureo Revenue projections were over optimistic There i

Capital structure of Business

Posted by CA N RAJA 07 February 2015 15587 Views

Conversation between Manu and Vinu about Capital structure of Business Manu Hi Vinu! Wats up? Vinu Ya! I have and upgraded also!!! Manu Vinu!!! I think this is the greates

Whether ITC reversal is to be made for export sales

Posted by RENGARAJ R.K 07 February 2015 20112 Views

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

Posted by APARNA.R 07 February 2015 25281 Views

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

Posted by CS M.Kurtrala Nathan 07 February 2015 16691 Views

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

Posted by CA SONIYA AGARWAL 07 February 2015 17040 Views

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

Posted by CA Rohit Gupta 07 February 2015 37417 Views

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