CAclubindia Articles
Assessee is eligible for remission of duty in respect of goods cleared for export
Dear Professional Colleague, Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exportedWe are sharing with you an important judgement of the Hon
No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service rendered
Dear Professional Colleague,No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service renderedWe are sharing with you an important judgment of the Honble Mumbai CESTAT, in the case of Grou
Loan to director u/s 185 of Companies Act, 2013
Section 185 of the Companies Act, 2013 provides for loans to directors.Section 185 now applies to all companies including private companies.A Company shall not directly or indirectly advance any loan or give any guarantee or provide security to any
Take calculated risks & grow
Calculated risk- the word is enough to identify who are Entrepreneurs. Entrepreneurs are not risk takers, rather they are Calculated Risk takers. That differentiates them from the rest of crowd. One of the great professors Mr. Green from Babson Colle
Department cannot adjust unconfirmed demand against refund payable to the assessee
Dear Professional Colleague,Department cannot adjust unconfirmed demand against refund payable to the AssesseeWe are sharing with you an important judgement of the Honble CESTAT, Delhi in the case of Bharat Sanchar Nigam Ltd. Vs. Commissioner
Business Enabler - Something that we CA's need to be!!
Do not book unrealised gains but provide for all potential losses this is the most commonly taught convention of conservatism to all of us who studied CA. We follow it so much throughout our work life, that uninten
Cracking CA Final not difficult
My Dear Friends, I would like to ask you Is CA Final Cracking difficult? Many of you must be thinking that it is difficult. But let me tell you its not so. Its just a matter of effort. Rather I will call it a smar
Complete Audit: A new look at social audit
Abstract It is a Research paper. The purpose of this article is to evaluate the current state of social audit. Analyzed the importance of social audit in every social activity. Universal imperatives of social audit are shown with examples.
Transfer Pricing - Flexing Muscles!
Recently the high court has ruled in favour of the Indian arm of Shell Plc in a tax case that made waves internationally in a transfer pricing case thereby affirming that it is not difficult to do business in India. The highlight is that the revenue
How do we assess the quality of Fixed Asset Record and related Controls?
Internal Financial Controls, under the Companies Act 2013, are Policies and Procedures, adopted by the company for ensuring orderly and efficient conduct of business, and among others, include, Safeguarding of its Assets. Let us see the
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