CAclubindia Articles
Services performed in India for SR located abroad- Exports
Dear Professional Colleauges,Services performed in India for a service recipient located abroad are export of servicesWe are sharing with you an important judgment of the Honble CESTAT, New Delhi in the case of Gap International Sourcing (Indi
Companies Act - 2013: Internal Audit
With the implementation of Companies Act, 2013 the Ministry of Corporate Affairs has notified the provisions related to Internal Audit of Companies w.e.f 01st April, 2014. I nternal Audit: The Companies Act, 2013 has given statutory rec
Compliance - Income tax Return Filing. Why? And how to reply
The Mission of Our Income Tax Department is To promote Compliance with our direct tax laws, through caring taxpayer service and strict enforcement, and thus realize maximum resources
Meetings under Companies Act, 2013
GENERAL MEETING: AGM (Sec 96 & 97) Applicability: Every Company other than One Person Company. Key Provisions: Every Company to which this section applies shall hold its 1st AGM within 9 months from the closure
Karniti Part-30: Wish all taxpayers a Wealthy New Financial Year
On the Occasion of Gudi Padwa i.e, 31-3-2014Lets See behind and Move Ahead in the Financial YearArjuna (Fictional Character): Krishna, Today is Gudi Padwa which means beginning of New Year. Further today is the last day of financial year 2013-
All about Company's Directors
The term "Director" refers to a rank in management of the company. A director is a person who leads or supervises a certain area of private or public limited company. Companies that use this title often ha
Sale of software - Royalty vs Business inc
Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Softwa
Thin Capitalization in India
1. INTRODUCITON A company is said to be thinly capitalized when a greater proportion of its ‘capital-structure’ is made up of ‘debt’ than of ‘equity’. The interest payments generated on ‘debt capital’ i
TDS treatment for overseas transactions including M&A
An instruction by foreign tax division of central board of direct taxes (CBDT) will put an end to litigation relating to TDS by indian taxpayer in overseas transaction including mergers and acquistions. When any payment is made to foreign company or
Lessons learnt during my CA Life
Hi Everyone. I am back!! Firstly, a warm hug and bada wala thank you to all those who read and liked my first article The Day and the Way I cleared my CA. Frankly, I was not expecting so many people to read my first article. It&
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