Recently ITAT bench held that, Article 13(1) cannot be made applicable to the transfer of shares as assessee has not sold the immovable property or any rights directly attached to the immovable property. Assessee is a company incorporated under th
Notification New Delhi, the 1st March, 2011 No. 18/2011 Service Tax as amended by Notification No. 25/2011, No. 41/2011, No. 4/2012 and No. 37/2012. G.S.R. (E).- In exercise of the powers conferred under clause (a) and clause (hhh) of subs
Legal Decisions Vs Departmental Circular in Central Excise CA Sriharsha KM In the Indirect Tax Bracket net, there would be plethora of case laws passed by various Tribunals, High Courts and Supreme Court. Further, the CBEC also clarifies the is
Practical aspects of financial closure for a Project (Part-1) Project Financing Module: In the Finance field Project financing is playing great role. Under various financing options for various businesses and industries, Project finance is diff
Case Study: Indicate Automatic Status based on whether Actual Production exceeds/equals/trails the Budgeted Production. Sample provided in Picture 1. Application Areas: Budget vs. Actual Comparison, Variance Analysis Techniques req
Role of Chartered Accountant Going Forward - 2013 [Collation of some thought] Madhukar N Hiregange FCA Background In the early days businesses were small and managed by the involved person. The owner, financier, operator, seller, pur
Vide letter No. 8/5(1669/65-PR dated 21-1-1963, AGM can be held on Sunday in certain cases: CA Nitesh More AGM CAN BE HELD ON SUNDAY PREPARED BY CA NITESH MORE: 9883157484 CASE 1: YES, ADJOURNED AGM CAN BE HELD ON SUNDAY. CASE 2: YES, AG
We all love to read stories or hear stories, sometimes like to cook up stories! Neil Gaiman once said that Stories you read when you're the right age never quite leave you. You may forget who wrote them or what the story was called. Som
Some basics about Service Tax Q. What is meant by Service? Ans. ‘Service’ has been defined in clause (44) of Section 65B and means – Any activity For consideration Carried out by a person for another And inc
The investment climate has dried up in many parts of the global economy. The slowdown in the European economy has placed brakes of long term on the investments capital. Chinese economy is placing more cautious steps to control the flow of investment
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