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4.94% Service Tax on Restaurant Bills - are we paying extra?
From the plain and simple reading of the provisions of the Service Tax Law, one will simply understand that Service Tax can be levied only on the service portion of any activity. But generally the restaurant owners charge Service Tax on the total bi
A Small Note on Related Party Disclosure
A Small Note on Related Party Disclosure Sometimes relation between two or more enterprises effects the arm length price transactions between them. To know the effect of this relation on financial statement, one must know this relation. For this p
Reverse Charge Methodology under Service tax
Reverse Charge Methodology of Service Tax. The responsibility to pay service Tax: With effect from 1st July, 2012 The Government of India has notified the concept called reverse charge Methodology, A brief explanation about the same has been inc
SEBI Buy Back Modification - Open Market purchase 2013
Sebi buy back framework modification open market purchase 2013 CS Amitava Banerjee A repurchase of outstanding shares from investors, by a company using its surplus cash within a stipulated time frame at their prevailing market prices
HC grant stay against CBEC's Circular on Recovery of Demands
AP High Court grant interim stay against CBECs Circular on recovery of confirmed demand during pendency of stay application The Central Board of Excise and Customs (CBEC) has issued its first Central Excise Circular No. 967/01/2013 - CX, dat
XBRL in details
1. What is XBRL? XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business
Taxation of Non Residents
TAxation of non residents Who is a resident for tax purposes? (Section 6) INDIVIDUAL An individual is considered as a resident if he is in India for 182 days or more in a previous year OR in India for 365 days o
Know your "hidden strengths" to decide your career
TO DECIDE A CAREER IS ONE OF THE TOUGHEST DECISION IN THE LIFE. . Students generally decide what is good at "present" and accordingly join that course. (Example : An exponential increase in number of CA students, as the mass thought CA c
Search & Survey under income tax act
SEARCH & SURVEY-PROVISIONS & PROCEDURES-A BRIEF OVERVIEW Search & seizure-meaning of: Search, according to normal dictionary meaning, means to look out, to seek or to find something the presence of which is su
Essence of Planning for a CA Aspirant
What do we mean by planning? Planning is the process of thinking about and organizing the activities required to achieve a desired goal. It involves creation and maintenance of a plan. Planning always has a purpose achievement of a goal or
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