Introduction: Gifts are generally given by donors to show their love and affection. Sometimes gifts are used as a tool for tax planning. An attempt is made in this article to cover the essentials of a valid gift as per the provisions of the Transf
Subsequent to the introduction of sub-section (2) of section 68 under the Finance Act, 1994 (the Act), the central government has specified certain taxable services in respect of which a service recipient is required to pay service tax at the ra
A Private Company has one Executive Director i.e. Whole Time Director and two Non-Executive Directors. The Whole Time Director holds 90% of the paid-up share capital in the company while the other 10% is held by five shareholders. A monthly fix
Oh Gosh!! I just don't know why these Accounts Graduates do so much of show off. And in the name of heaven why they keep reading this picture less, pink paper. What is their apart from some economic jargon that describes how poor this economy
New Forms for filing appeal under the Customs, Excise and Service tax laws w.e.f 1-6-2013 Please note that the Central Government has amended the Customs (Appeals) Rules, 1982 [the Customs (Appeals) Rules] vide Notification No. 37/2013
Practical aspects of financial closure for a Project (Part-2) Debt finance: Means of project finance contains the combination of Equity Debt for the project proposal which may requires procuring the project capex items for make the
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI SPECIAL BENCH B MUMBAI Date of Hearing: 16-08-2011 Date of Pronouncement: 30-09-2011 Bennett Coleman & Co. Ltd., Times of India Bldg., Dr. D. N. Road,
Arriving at the individual values of listed Companies with cross holdings Instances of crossholdings, that is Company A holding shares in Company B and Company B holding shares in Company A are few and have by and large been reduced. There are how
At INFRASTRUCTURE FINANCING NEED OF MORE EFFECTIVE WAYS ABSTRACT Infrastructure sector in India has not been able to perform to its full capacity, majorly due to the Government red tapes, lack of funds and very long gestation perio
Mauritius is always a favourite among tourists across the world. However, Mauritius is also famous among worldwide investors for their tax friendly environment. As per an estimate 40% of portfolio inflows in India are coming from Mauritius. Like M
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