CAclubindia Articles

Understanding Section 14A Impact With Case Laws

Posted by Manish Kumar Agarwal 21 March 2011 64939 Views

Now a days, every assessee who is doing investment in shares are getting hitted hard by the impact of section 14A. The AO are adding back a huge sum on account of this, whereas the assessee had not e

Important Changes in eTDS Returns

Posted by Manish Kumar Agarwal 21 March 2011 27523 Views

Guidelines for reporting TDS transactions where amount paid to deductee has not exceeded the threshold limit Guidelines for reporting TDS transactions where amount paid to deductee has not exceeded the threshold limit in the first quarter but in sub

Tips for Financial Management (IPCC)

Posted by Member (Account Deleted) 21 March 2011 97922 Views

Just sharing some tips for financial management (FM) subject. If you havent complete FM till now or if you are lagging in this subject, then its for you. ✔First of all do not hurry to complete this subject, take one month time to

Scope of scrutiny assessment in AIR cases under Income Tax

Posted by Amit Bajaj 21 March 2011 33924 Views

Income Tax Department nowadays selects almost all cases for scrutiny assessment under section 143(2) of Income Tax Act 1961 based upon AIR(Annual Information Return) transactions or through CASS. It is sometimes seen that when a case is selecte

Managerial Remuneration

Posted by G S Rao 21 March 2011 72142 Views

Managerial Remuneration The General Circular No. 4/2011 Dated:- 4th March, 2011 issued by Ministry of Corporate Affairs is welcome. Some grey areas in the provisions of Section 309 and Section 198 will now stand clarified with this circular. For the

Capital Gains - some issues

Posted by Member (Account Deleted) 18 March 2011 34421 Views

ISSUES IN CAPITAL GAINS INTRODUCTION The concept of Capital gains needs a thorough study and interpretation to understand and apply them practically. Hence, the issues on capital gains are mostly concept oriented and often vary on the

Extension of Limitation period for assessment under PVAT Act

Posted by Amit Bajaj 17 March 2011 14062 Views

Section 29(4) of Punjab VAT Act 2005 provides that an assessment u/s 29(2) or 29(3) may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later. Proviso to the said sub sec

CA Course - My Excitement, My Passion & My Need

Posted by Member (Account Deleted) 16 March 2011 26283 Views

Hi Friends & Sir, I like to dedicate this article to all CCI members & especially for CA students. You are now thinking that What is the

How can you pass out within 45 days

Posted by CA.ViVeK M ACA 16 March 2011 78382 Views

Dear Friends and Students, There are only 45 days left for your CA exam ( both I P C C and final exam). Whether you had studied well or not well before, if you are not doing a good accelaration during these 45 days will cause a pooer result. So, we h