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Management Accountancy: A journey from Costing to Accountancy
Evolution of Accountancy and costing is quite separate phenomena of the history. Both were never inter-mingled to each other in initial period of their of evolution. Accountancy simply means to write financial transaction and provide summery of the s
Notional interest can't be added in taxable value of service
Dear Professional Colleague,Notional interest on the interest free security deposit cannot be added to the value of taxable services.We are sharing with you an important judgment of Honble CESTAT Mumbaiin the case of Murli Realtors Pvt. Ltd. a
Procedure for Conversion of Public Company into Private Company under CA 2013
Dear Professional Colleagues, Keeping in view the relaxations provided to a Private Company, many public companies have converted into Private Companies or in the process o
Section 186 of the companies Act,2013 and its comparison with the predecessor provision Section 372A
Section 186 of the Companies Act 2013 More rigorous law than Section 372A in the erstwhile 1956 Act- A Study Section 186 in the Companies Act 2014 (herein after referred to as The Act) corresponds to Section 372A in the erstwhil
Gratuity - Taxation Issues
Income tax assumes gratuity as capital receipts and exempts gratuity receipts up to Rs 10,00,000. This means that you need not to pay tax, subject to some conditions, for gratuity receipts up to Rs 10 Lakhs. Gratuity beyond this limit is paid by emp
A Year with Specified Domestic Transaction (Transfer pricing)
The Income Tax Act 1961(The Act) as amended by Finance Act 2012 brought specified domestic related party transactions (SDT) within its fold with effect from FY 2012-13 vide section 93BA of the Act and admittedly as with any new legislat
Who says that there are no jobs for company secretaries
There are not much options when it comes to commerce and finance. Most students pursue either CA/CS/ICWA for achieving the aforesaid objectives. The glitzy part of these belongs undoubtedly to chartered accountants because they have diversified job
CSR - Income Tax Decoding
Note on CSR Expenditure The Companies Act, 2013 mandates that certain companies which have net worth of Rs. 500 crore or more turnover of Rs. 1,000 Crore or more or a net profit of Rs. 5 crore or more during any financial year are required to spend
Incorporation Process of Non-Profit making Co. Section 8
The concept of non-profit making company is quite old in India. In erstwhile Companies Act, 1956 it was regulated by Section 25 and that is why it was popular as Section 25 Company. However in Companies Act 2013 provisions related to non-profit makin
Notice to Shareholders u/s 101 read with 136 of CA 2013
Dear Professional Colleague, In this write up we shall discuss about the requirement of sending certain statutory documents to shareholders like Notice of General Meeting under section 101 of Companies Act 2013 and financial statements, including con
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