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Sec. 54F:Judicial Analysis-Investment in more than one units
Judicial Position on Exemption u/s. 54F where investment is made in more than one Residential House Property units/adjacent flats/more than one unit on different floors: 1. Section 54F is reproduced as under: Section 54F provides that-
Merger and Acquisitions- Strategic Considerations
A Quote from Mr. Dhirubhai Ambani: Dream & Dare. Let no one demoralize you. Do not allow any one to deter you .Pursue you goal , even in the face of difficulties. Convert Difficulties into opportunities. Keep your mo
No third time cess payable on DTA clearances from EOU to DTA
No third time cess payable on DTA clearances from EOU to DTA The Larger Bench of the Honble Tribunal has held that no third time cess is payable on clearance from an Export Oriented Unit (EOU) to the Domestic Tariff Area Unit (
Provision for Inventory
Write down and do not write off Inventory Review of the Rule 3(5B) of Cenvat Credit Rules, 2004 Change of models, customer requirements, change of processes, poor inventory management can increase a businesss o
Prerequisites for drafting an effective Stay Application
As per Section 35F of Central Excise Act, 1944 if the assessee is aggrieved by decision of the Commissioner (Appeals) or by the Commissioner, he can file an appeal against such order befor
Basic Understanding of Service
Introduction on Service Tax- Negative List, Levy of Service Tax, Exemption CA Madhukar N.Hiregange Introduction Service tax w
Importance of Company Secretary in the Organization
A company secretarys role in a company is very important. Apart from acting as a link between the board of the organization and the various stakeholders, government and other regulatory authorities, he/she also carry out all the duties like m
Whether ST payable on erection of pandal or shamiana
Whether Service Tax payable on service provided by way of erection of pandal or shamiana The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue
Provisions relating to One Person Company
Definition [Section 2 (62)] - One Person Company means a company which has only one person as a member. Formation of company & Memorandum [Section 3 & 4] - A person by subscribing to memorandum can form a company ca
Waiver of Interest and Penalty under Amnesty Scheme
Service tax has always been regarded as a tax of the future and is emerging as one of the major source of revenue for the Government. At the same time, the service tax law has been regarded as most complicated law and generated huge litigation.
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