CAclubindia Articles
Input Tax Credit - Reversal/Reduction
Some may develop a feeling of renunciation on achieving the age of 60 years, I on attaining the age of 60 years feel thankful to the society for whatever love and affection they have given to me, and think this is the time, I must try, whatever lit
![Passing of Board Resolution by Circulation [Section 289]](/img/previewthumb/article/1146138_modern_design.jpg "Passing of Board Resolution by Circulation [Section 289]")
Passing of Board Resolution by Circulation [Section 289]
No resolution shall be deemed to have been duly passed by the Board or by a committee thereof by circulation, unless the resolution has been circulated in draft, together with the necessar
Draft Guidelines for upcoming GAAR provisions
Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. What is GAAR? GAAR stands for General Anti- Avoidance Rules. In several countries anti tax avoida
Face Challenge and take Initiative
George Bernard Shaw said, Ordinary people adapt themselves to the world. The extra-ordinary persons try to adapt the world to them. Hence the progress and development of the world is through extra-ordinary people.
Rajiv Gandhi equity saving scheme sec 80CCG
Finance Act 2012 has inserted a new section 80 CCG, This will be applicable for the A.Y. 2013-14. Following conditions must be fulfilled to claim this deduction: i. The gross total income of the assessee for the relevant Assessm
Restricted Input tax credit on inter-state stock transfers
Restricted Input tax credit on inter-state stock transfers whether constitutional? Most of the States have legislated provision in their respective VAT Acts for allowing a restricted input tax credit on the goods purchased within State if such goo
Beat the stress
Stress :- Stress is the biggest cause of suicides in the whole world at this time. In china, there are 2lakh of death per year just because of stress . And in India, this figure is 1.90 lakhs , the second highest in the world. And youl
Understanding deductions of section 80-IA & IB
Chapter VIA of the Income Tax Act, 1961 covers only deductions available to assessee under section 80 of the Income tax act, 1961. The assessee by some act as mentioned can reduce its taxable under this provisions. Amongst number of sub-sections of
The need of XBRL
Pooja Kapoor NRO0217151 M: 8437294700 XBRL The Need of XBRL in the Present Era has become curiostic. It is very easy to get the most exotic information by just typing some key words at an internet search engine. Investors, Stakeholders and Ana
CA - "Come Again" or "Certainly Achievable"?
Chartered Accountant - "CA" - The abbreviation actually has turned up the lives of so many people from the dark, and has brought them into the light.! :) But, there still, are a handfull of aspirants who have been stuggling to face the bri
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