CAclubindia Articles

Residence & Scope of Income In Cross Border Situations

CA. Anuj Gupta 06 May 2011 at 13:53

As a general principle, law of a State has effect only within its own boundaries. This general principle, however, has a very important exception.

Few case laws in service tax and customs

Dr. Paras Jain 06 May 2011 at 13:44

AN EXAM-EVE RAPID SUMMARY OF CASE LAWS ON SERVICE TAX The final part at 0430 hours in morning!!! So I have done my part leaving it to you With lots of love and best wishes. Preliminary Legal Provisions

Exam-Eve Quick Summary : Case Laws in Excise

Dr. Paras Jain 05 May 2011 at 15:59

EXAM-EVE SUMMARY : CASE LAWS IN EXCISE Central Excise: Basic Concepts-Marketability and immovability-S 2(d) Expln and 2{f} Citation Decision Hindalco Industries Ltd. UOI 200

Change of Name

CS Ankur Srivastava 05 May 2011 at 15:59

SEBI vide Circular dated 26/04/1999 has provided that listed companies which change their name shall disclose the turnovers and income from such new activities in quarterly

Very simple Exam Advice!!!

RG - A Helping Hand 04 May 2011 at 13:39

Hi All, For May 2011 Exams here an attempt has been made to share or contribute something from my side in the form of my first article. Hence you are humbly requested to have a look at the few points mentioned below: 1. First of all be ver

A short note on section 80CCC of Income Tax Act 1961

Amit Bajaj 04 May 2011 at 10:32

Section 80CCC of Income Tax Act 1961 deals with the deductions and income in respect of contributions to certain Pension funds by an individual assessee. Herebelow the relevant provisions of section 80CCC are discussed. To whom the deduction is av

Double Taxation or fair taxation?

U S Sharma 03 May 2011 at 12:26

Softwares are now charged with service tax as well as Value added tax, and lots of confussion appears in field, now is the industry really facing double taxation ? let us analize the facts ,,,,,,,,,,,,,,,, Taxable Service means any s

Taxation Aspect of Mergers and Amalgamation

CMA. CS. Sanjay Gupta 03 May 2011 at 11:55

Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c

Analysis of Cenvat Credit - Changes in FA 2011

Madhukar N Hiregange 03 May 2011 at 11:55

Analysis of Cenvat Credit- Changes FA 2011 By Madhukar.N. Hiregange, FCA Introduction: The primary object o

Dispute - Genesis to Resolution

Madhukar N Hiregange 02 May 2011 at 18:30

Handling of Departmental Proceedings - Survey, Search & Seizure, Adjudication Proceedings and Appeals CA Madhukar N. Hiregange The objective of this article is to summarise the basic backgrou