"16 August 2014" Archive

Leadership Lessons from Football Game

Frankly speaking, we can get to learn leadership lessons and business growth ideas everywhere if we have the eyes looking for it and our heart longing for knowledge and wisdom. Football is world’s most popular game (by view count, fan count and also by player count worldwide). Let’s find out some interesting business leadership lesson...

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Posted Under: CA, CS, CMA |

Cenvat Credit on GTA Service- A dilemma solved

Goods Transport Agency (GTA) service is a misconception since its inception. The light of mess ignites more with its coverage under reverse charge mechanism. As per the provisions applicable for GTA Service, This service is covered under Reverse Charge Mechanism; therefore, the service tax liability is to be paid by the service recipient ...

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Posted Under: CA, CS, CMA |

No disallowance U/s 14A if there is no exempt income

ACIT Vs M. Baskaran (ITAT Chennai)

Counsel for the assessee submits that assessee has not received any exempt income and in the absence of the assessee receiving any exempt income, there is no justification in deriving expenses attributable for earning income which is not received by the assessee....

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