CAclubindia Articles
The value of goods supplied or provided free by a service recipient
The value of goods supplied or provided free by a service recipient under construction of commercial or industrial complex service, do not comprise the Gross amount under Notn.no.15/2004. Landmark judgment. Introduction: In a landm
Work carried out on lump sum basis is not supply of Manpower
Dear Professional Colleague, Work carried out on lump sum basis does not falls under supply of manpower services We are sharing with you an important judgement of the Honble CESTAT in the case of M/s. Shri Bileshwar Khand Udyog Sahakari Mand
Practical approach for Professional Course with Self study: Part-1
Practical approach for Professional Course with Self study (Part-1) Introduction: In the present competitive scenario, doing professional course is the basic requirement for any career field, even after completion of graduation and joining with so
What India needs to cure its economic ills - today and always
1 Growth not at any cost There is a general perception that the main cause of present economic crises in India is due to faltering growth rate (fall from 9% to less than 4.5%). It ap
Karniti Part 1 - Taxation Educational exp. under income tax
In The Mahabharata on the Battlefield of Kurukshetra, the conversation between Lord Shri Krishna and Arjuna gave birth to the Holy book Bhagwat Gita Wherein Arjuna asked many
Whether 15CA/15CB will be required for import of goods
The amended rule 37BB (governing Form 15CA and CB) as applicable from 01/10/2013 provides for exemption from filing both Form 15CA and 15CB only for two cases:- 1. In the items covered under the Specified List (28 items which includes remittances fo
Applicability of Form 15CA and 15CB w.e.f 01/10/2013
CBDT has again changed the Rule 37BB of Income Tax Rule and \the new rule will help the Indian Parties remitting/paying the monies to foreign persons/companies. Now it has been provided that in case of 28 types of payments , there shall be no need
What is a One Person Company?
The recently enacted Companies Act 2013 has introduced us to a new form of business organisation in the country, viz., One Person Company (OPC). OPC is a significant and innovative idea of an organisation model.
Service Tax Implications on Auxiliary Educational Services of Educational Institutions
Service Tax Implications on Auxiliary Educational Services of Educational Institutions Introduction: As everyone are aware that services provided by educational institutions by way of pre-school education, higher secondary school and education as
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