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Gifts to and from HUF
In this article, the author endeavours to prescient the amendment by Finance Act, 2012 in the definition of 'relative' in Explanation (e) to clause (vii) of Section 56. The article also critically analyses the recent judicial decisions on the
One Person Company - A New Business Ownership Concept
BACKGROUND THE COMPANIES ACT, 2013On August 29, 2013 the much-awaited Companies Bill 2013 (the bill) received assent from the President Pranab Mukherjee. With this move, our country has got new company law that has replaced the
Clause 49 Vs Companies Act, 2013
Introduction: To make the listed companies more transparent and to align the provisions related to listing agreement with the Companies Act 2013 ,Capital Markets Regulator, SEBI has amended Clause 49 of Listing Agr
Friendly introduction to Income From house Property
Hello everyone!!Have you ever realized that reading a book alone is always boring as compared to reading the same book along your friends. In this new article of mine, I have tried to discuss the topic in an interactive manner to make it more intere
Study Tips and Examination Techniques
The taxation paper is one of the best scoring paper in the IPCC exam. This can help to make good the shortage of marks in other papers or to get exemption which can assist in the next attempt. Recently more importance has been given to taxation paper
CMA and CS as accountants.Why should only CA's be accountant
Man is a weird creation of god. Although his most perfect creation, we humans have a tendency to be jealous, short-sighted, and selfish and constrained in our views. Few are able to lift their conscience beyond the stopping point and st
Karniti Part-34: Controversies between MVAT Department & Builders
Controversies between MVAT Department and Builders.Arjuna (Fictional Character): Krishna, in this period of recession builders are very tensed and disturbed. After the decision of Honorable Supreme Court, it seems that Maharashtra VAT department incr
Penal Provisions for late filing of return under RVAT 2003
Introduction :Since commencement, the penalty or late fees under RVAT for delay in filing of returns is linked with the category of tax payer, whether he is a monthly tax payer or non m
100 amendments of Co. Act, 2013 - Part 1
Top 100 Amendments Companies Act2013 has been the key point of discussion in the field of law in the recent times and has successfully become a flora of the immense corporate world. In spite of the ongoing debate about few of its provisions be
Analysis of Guidance Note on Real Estate Transactions (R)
ANALYSIS OF Guidance note onAccounting for reAl estateTransacTionsObjectiveThe objective of this Guidance Note is to recommend the accounting treatment by enterprises dealingin 'Real Estate as sel
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