CAclubindia Articles
Thin Capitalisation - Background
Thin capitalisation is one of the hot topics of international taxation. A company is generally financed through a mixture of debt and equity. It is said to be thinly capitalised when it is financed through a relatively high level of debt compared to
A glance on Managerial Remuneration in Co Act, 2013
The provisions of Companies Act, 1956 has some loopholes for dealing with the issue of Directors remuneration. Directors remuneration has been one of the ways for the management to extract funds from the company that belong to the share
Service Tax On Services By Resident Welfare Association
Assessees in general have been confronting various issues under Service Tax ever since the introduction of the negative list based taxation with effect from 01st of July 2012. One of the issues being talked about now is that of s
Why I Want to be a CA
Hello friends,! I am a CA final student. I am writing this article because since I joined the course I met many students saying that they joined CA just to fulfill their Parents or Grand Parents dreams. Why??? We
Friendly introduction to service tax
Here a conversation between me and my friend who wants to start up his advertising business,please have a look:My Friends Question1My Friend:Hey! I need to start up my own advertising business.Is service tax applicable to me?Me:Hey there,Congr
My Own Research & Development Department
The heading looks so graceful, innovative, astonishing, motivating and hilariousalso to hear such words from your own mind! Yes, I am talking about your own mind which always tries to find something new to make the life &
Karniti Part-33: Tin number wise details of Purchases and sales must along with MVAT returns From 1st April 2014
Arjuna (Fictional Character): Krishna, What major changes took place in the Maharashtra Vat Act from 1st April 2014?Krishna (Fictional Character): Yes Ar
Joint Charge-Compliance and Credits Under Negative List Based Taxation
Introduction:The service tax law based on negative based taxation has been effective fr
Sales of goods on High Seas Sale & by Transfer of Ownership
• What is High Seas Sale To understand what is high sale it is needed to understand the meaning of ‘high sea’. The term ‘High Sea’ means any location in the Sea/Air which is not covered in the territorial limit of India.
Section 40(a)(ia): Whether applicable to sum payable at the year end or on all sums during year
Section 40(a)(ia) of the act was introduced in the Income Tax Act, 1961 by the Finance (No 2) Act, 2004 w.e.f. 01.04.2005 with the view to augment the revenue through the mechanism of tax deduction at source. This provision was bought so as to disall
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