Merely making entry in books of account did not amount to provision of service Highlights of important judgement of the Honble CESTAT-Chennai in the case of M/s FUTURA POLYESTER LTD. versus COMMISSIONER OF CENTRAL EXCISE. CHENNAI-I [2013 (1)
Introduction: The new service tax law based on negative list taxation was effective from 1st of July 2012. Though there are a number of aspects and issues under the same, one of the main issues of conc
NOTE ON PERQUISITE TAXABILITY FOR CONCESSION IN SCHOOL FEES OR SCHOLARSHIP GIVEN BY THE EMPLOYER TO THE CHILD OF EMPLOYEE: 1. Taxability of Perquisites: As per section 17(2) (iv), Perquisite includes, any sum paid by the employer i
I felt a need to write about this important topic after experiencing that often times a fraud is detected by chance during the audit either by external or the internal auditors. The new auditors in profession and the auditors under training may sk
Ideally I should have been studying. Ideally I should not have gone for the marriage ceremony (studies is a good excuse for missing anything). Ideally I must not have watched the match. Ideally I must have been focussed just on my s
India the economy which was once treated as a poor economy has become the hot spot of investments over the last decade. In fact it became more attractive for investments once the game of leveraged play of western economy came to a halt after the cri
Hello friends following are the frequently asked questions on Fast Track Exist. 1. What is Fast Track Exit (FTE) Mode? Ministry has issued Guidelines for "Fast Track Exit (FTE) Mode" to give opportunity to the defunct companies to get
INTRODUCTION The word 'transfer' is an act of the parties by which title to property is transferred from one person to another. Under Section 82 of the Companies Act, 1
The day before the result. Unexpectedly I was calm, was with friends..had fund with them and saw a nice move in cinema hall.. came night, and the butterflies started waking up.. telling me how can you possibly sleep? Still, somehow passing time on
RISK MANAGEMENT Any organization, public or private, large or small, faces internal and external uncertainties that affect its ability to achieve its objectives. The effect of uncertainty on an organizations objectives is risk.
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