As per Section 2(5) of CGST Act, "Agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called,who carries on the business of supply or receipt of goods or services or both on behalf of another.
Almost all the CA students face the dilemma of choosing the right articleship firm. How to know if you have made the right choice? What is right for others may not be right for you.
There is lot of buzz in the industry on effective date for implementation of new labor laws and their impact on existing Payroll policies, procedures and system...
To avoid revenue leakages or safeguard the honest taxpayers, CBIC has come up with a provision to Link Bank account details with GSTIN.
In this article, we will discuss the incomes that are part of taxable income but many taxpayers don’t include these incomes in their income tax returns.
Under the provision of the Companies Act, 2013, Board of Directors forms committee so that they can delegate certain matters to the committees set up for the purpose.
Any individual or HUF whose total income before deducting CH VI A deductions and Sec 54/54B/54D/54EC/54F/54G/54GA/54GB is more than the basic exemption limit
Theoretical and practical knowledge are two separate things. Neither theoretical nor practical knowledge can be regarded as complete on their own; they must accompany each other.
The error in the order of the NCDRC was to compel the appellant to amend the complaint, as a consequence of which, it granted permission to the first respondent to file a written statement to the amended complaint.
The author lists checklist of Secretarial audit as per LODR and Companies Act 2013
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English