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Disallowance of Expenses in Computation of Profit and Gains
Disallowance of Expenses in Computation of Profit and Gains of Business or Profession Part - I Section 40(a) of Income Tax Act, 1961 Purpose: Disallowance of expenses for computing income u/s 28 of Income Tax Act, 1961. Applicability: All assesses
Overview of Micro, Small & Medium Enterprises (MSMEs) Sector
INTRODUCTION Worldwide, the micro and small enterprises (MSEs) have been accepted as the engine of economic growth and for promoting equitable development. The MSEs constitute over 90% of total enterprises in most of the economies and are credit
Joint Development Agreement - A Business Model
Investors who have invested on site/land have many options. One is to retain and wait for good capital appreciation. Another option is to construct a building. For construction owner
The Law of digital signature
INTRODUCTION: This article deals primarily with digital signature (DS) and the law connected therewith. At the outset it is to be made clear that all the aspects of the law and all the provisions containe
Deferred Tax Entries
In my earlier article on Taxation Entries I have not touched Deferred Tax concept. Many reader friends have asked me to clear the concept and explain the entries regarding it. In this article I have tried to satisfy their expectations.
Accounting for Service Tax under point of taxation regime
Back-ground The Ministry of Finance has brought into force the Point Of Taxation Rules 2011 from July 2011. Although it has been nearly a year since these rules have been brought into eff
Few Thoughts about Exams
Even before I was creating thr draft of this article in my mind, I was stuck by the thought will the message I want to deliver through this article be delivered n the same meaning? While I was still pondering on this thought I remembered the great
Pivot Tables - Excel Tool for Data Analysis
In this article we shall deal with one of the most dynamic & import feature of Excel: Pivot Table
Taxation of Dividends under Income Tax Act, 1961
Exempting Section - (Section 10(34) Any income by way of dividends referred to in section 115-0 shall be exempt from income tax Indian Company All Dividend exempt from tax in the hands of the shar
Service Tax on Construction Contracts
Understanding Implication of Service Tax on Real Estate [Collation of Relevant Material] Table of Contents 1.1 Definition of term Service Section 65B(44). 3 1.2 Declared Service Section 66E. 3 1.3 Negative List
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