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Highlights of Companies Bill,2011
The Bill has 470 clauses and 7 schedules as against 658 Sections and 15 schedules in the existing Companies Act, 1956. The entire bill has been divided into 29 chapters. Following chapters have been introduce
Hedging Loss on FC Forward Contract not Speculation Loss
TAX FLASH: CIT v Friends And Friends Shipping Pvt Ltd. - Gujarat High Court S. 43(5): Loss on foreign currency forward contracts by a manufacturer/ exporter is a hedging loss and not a speculation loss FACTS OF T
Recent MVAT Amendments / Changes
The Schedules A,B,C,D appended to Maharashtra Value Added Tax Act, 2002 are amended with effect from 01-04-2013. Further , certain notifications are also amended. These amendments are briefly discussed below Amendments to Schedule A 1 Braille Watch
Right to Information - General Awareness
An act which came in force in 2005 not remained an act, rather became a revolution. And the act is Right to Information Act, 2005. This act is a sincere step taken by UPA I in its Aim to bring transparency in Government Functioning, which is
Participation by Directors in meeting through Electronic Mode
The Ministry of Corporate Affairs has been receiving representation from various Industry bodies to recognize participation by directors in meetings of B
Inspirational Cricketing Message for CA CS CMA Students
Hi Friends, We all are aware that professional courses like CA or CS or CMA requires hard work, dedication and commitment. But sometimes we have to face tuff time during our professional journey. There are lots of students who are working really h
A brief on calculation of revenue in case of real estate developers
BackgroundThe term 'real estate' refers to land as well as building. This Guidance Note issued by the ICAI has recommended principles for recognition of revenue aris
Company Secretary & Chartered Accountant - The Difference!
For all those who are still confused about the difference between a company secretary and a chartered accountant: this article would help you in understanding the difference. Many people often get puzzled when they hear about these two terms. Well,
Best Practices - Reply to SCN
The service tax law has resulted in a large number of disputes [ more than 1 lakhs + pending as on date] mainly due to the fact that the law is changing frequently and drafting has been seen to have many loose ends. The trigger happy attitude of so
Detailed analysis of new TDS Section 194IA
w.e.f 01/06/2013, new TDS section brought into effect for deduction of tax while making payment for purchase of immovable property other than agricultural land in rural area in India- Following are the conditions and operational mechanism- (1) T
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