No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code We are sharing with you an important judgement of the Honble CESTAT, Mumbai in the case of Arcadia Share & Stock Brokers Pvt. Lt
B. Training: 1. The entitlement of number of articled clerks to be trained by a member should not be allowed on the basis of number of years in practice only. A reasonable amount of YEARLY FEE EARNED PER ARTICLED CLERK should also be a criteria f
Now moving ahead to find out the answer of our third question How to manage the components of working capital which will ultimately gives us the overview of Management of Working Capital. For this firstly we need to know what the com
Re-assessment Provisions under the Income Tax, 1961 Re-assessment is assessing the income of the assessee that is already being assessed once and also any other income which comes to the notice of the AO subsequently during the Re-assessment proceed
Business firms are mainly classified into sole proprietorship, partnership, and Companies. Company form of business is a very popular type of business because the major disadvantage of sole proprietorship and partnership is that they have un
The good initiative for the profession is : Graduates are also now allowed to join CA. A large number of accountants presently serve unorganized industry in India who dont maintain proper Books of Account. To make the system student friend
Each country has its own currency except in Europe where a group of countries have a common currency. The rate at which one currency can be exchanged for the other is called Forex rate. This rate changes on daily basis depending on the demand and su
Widening of the scope of power of Transfer Pricing Officer in context of Section 92CA of the Income Tax Act, 1961 An Analogous study In the last few years the Government of India has taken many steps in order to strengthen the Transfer Prici
Now our second Question comes into picture which is How to finance the Working Capital For this it is important for us to know that there are further two categories of Working Capital on the basis of Time 1. Perma
This article is mainly meant for CAs and CA students. It includes the learning that I got from the best faculties of ICAI, during my GMCS training. In todays scenario, CAs are getting tough competitions
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