INTRODUCTION This article contains brief description of formation of a Society in India under the Societies Registration Act, 1960. In this article, I have tried to highlight the procedural formalities, important provisions of th
The non-compliance's found by Financial Reporting Review Board (FRRB) on review ofgeneral-purpose financial statements of certain enterprises is regularly published in the ICAI Journal. January 2013 edition of the journal has the compilation o
1. Definition of Related Party in the Companies Bill 2012: related party, with reference to a company, means (i) a director or his relative (ii) a key managerial personnel or his relative (iii) a firm, in which a
From the plain and simple reading of the provisions of the Service Tax Law, one will simply understand that Service Tax can be levied only on the service portion of any activity. But generally the restaurant owners charge Service Tax on the total bi
A Small Note on Related Party Disclosure Sometimes relation between two or more enterprises effects the arm length price transactions between them. To know the effect of this relation on financial statement, one must know this relation. For this p
Reverse Charge Methodology of Service Tax. The responsibility to pay service Tax: With effect from 1st July, 2012 The Government of India has notified the concept called reverse charge Methodology, A brief explanation about the same has been inc
Sebi buy back framework modification open market purchase 2013 CS Amitava Banerjee A repurchase of outstanding shares from investors, by a company using its surplus cash within a stipulated time frame at their prevailing market prices
AP High Court grant interim stay against CBECs Circular on recovery of confirmed demand during pendency of stay application The Central Board of Excise and Customs (CBEC) has issued its first Central Excise Circular No. 967/01/2013 - CX, dat
1. What is XBRL? XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business
TAxation of non residents Who is a resident for tax purposes? (Section 6) INDIVIDUAL An individual is considered as a resident if he is in India for 182 days or more in a previous year OR in India for 365 days o
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