CAclubindia Articles
Piercing the Corporate Veil in Taxation Matters
INTRODUCTION The concept of taxation is not new in modern India. Tax was basically defined as the burden or charge imposed by the legislative power on persons or property, to raise money for public purposes, whereas taxation&rdqu
No retrospective effect on non bailable offences under ST
Dear Professional Colleague,Non Bailable offences under Service Tax do not have retrospective effect We are sharing with you an important judgement of the Honble High Court of Calcutta, in the case of Sudip Das, {[2014] 44 taxmann.com 48 (Calc
One month to go for May 2014 Exam
Dear Students,Its high time, its only a month period precisely 30 days at the end of which you all will be sitting in your exam hall delivering the result of what you all have done from last so many month. In fact it wont be exaggerating to sa
Input Tax Credit w.e.f 1st April under Punjab VAT Act, 2005
Input tax credit is a concession granted by the State Government against the output tax liability on the sale or purchase of goods within the State jurisdiction. To avail such concession one has to fullfill the conditions imposed by the statue subjec
Companies (Registration Offices and fees) Amendment Rules, 2014
The MCA has amended the Companies (Registration offices and fees) Amendment Rules,2014 and specifies e-forms which need pre-certification by CA or CS or CMA.These rules shall come into force w.e.f 28 th April 2014Pre-certification of e-forms by CA or
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
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