Please find attached 1th Edition of the Book on CA – Final (Audit) ‘A Complete Guide for Advanced Auditing – CA (Final)’ Applicable for May – 2015 Exams onwards. (incorporating upto date amendments including Companies Act, 2013, Clause 49 (Listing Agreement), Form 3CD (Tax Audit Report). The book also contains:
Any service provided by the Government is not taxable since it is covered under the Negative List. However certain services (specified in section 66D (a)(i) to (iv) of the Finance Act, 1994) provided by government are taxable as they are covered under exceptions to the negative list.
Online Applications are invited from Chartered Accountant firms/LLPs who desire to be empanelled with the office of the Comptroller and Auditor General of India for appointment as auditors of Government Companies/Corporations for the year 2015-16.
The Commission had vide its circular Nos. 3(v)/99/2 dated 29th June, 1999 and of even number dated 31st January, 2002 prescribed that no action should be taken on any anonymous or pseudonymous complaints.
SUPREME COURT OF INDIA The Constitution of India in its Preamble has assured the people a three dimensional justice including social justice. Under the domain of ‘social justice’, several cases highlighting social issues are included. To mention summarily, about the release of surplus food grains lying in stocks for the use of people living in […]
Opening of Account.- (1) The account may be opened by the natural or legal guardian in the name of a girl child from the birth of the girl child till she attains the age of ten years and any girl child, who had attained the age of ten years, one year prior to the commencement of these rules. shall also be eligible for opening of the account under Sukanya Samriddhi Account Rules,2014.
Companies which, after raising funds through Public issues, fail to file documents and balance sheets and become untraceable are called ‘Vanishing Companies’. Initially 238 such companies were identified. Out of these, 128 companies subsequently started filing their returns etc. and therefore they are no longer regarded as ‘Vanishing Companies’ and are subjected to special monitoring […]
Gurminder Dhami INTRODUCTION General principle of law is that the decisions which are serious in nature or which involve significant business transactions are taken at Shareholders meetings. The scope of this decision making power has been increased by Companies Act, 2013. To enable shareholders to take apt and a well informed decision, it is necessary […]
The Hon’ble CESTAT, Mumbai also relied upon the AIA case and held that even though Notification No. 102 requires refund claim to be filed with the jurisdictional Customs Authorities, but when the original application for refund was filed within time, though before wrong authority, it cannot be said that the said application was barred by limitation.
A.G. Enterprise (the Appellant) are ship breakers, who imported old and used ships for purpose of breaking up. At the time of ship breaking, the ships/ vessels contained Marine Gas Oil (HSD) [MGO (HSD)] in the tanks of the vessel in addition to the MGO (HSD) lying in the tank of the ship engine.
