♦ In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. ♦ In November 2006 the Board issued IFRS 8 Operating Segments to replace IAS 14. ♦ Core principle An entity shall disclose information to enable users […]
KYA BADLA, KITNA BADLA : A Comparative Analysis of Recent GST Notifications Issued by CBIC dated 29/01/2019, effective from 01/02/2019 The Central Board of Indirect Taxes and Customs (CBIC) has notified various amendments to the Goods and Services Tax which came into force on 01st February 2019 which is considered as the effective date. On a […]
The results of Chartered Accountants Intermediate (IPC) & Intermediate (New) Examination were declared today by the Institute of Chartered Accountants of India (ICAI). Chartered Accountants Intermediate (IPC) Examination held in November, 2018 I. Details of top three rank holders on All India Basis for Chartered Accountants Intermediate (IPC) Examination held in November, 2018 are mentioned […]
CBIC extends the time limit for furnishing the FORM GSTR-7 return by a registered person required to deduct tax at source under GST Law for the month of January, 2019 till the 28th day of February, 2019.
Central Government hereby makes the following rules further to amend the Companies (Significant Beneficial Owners) Rules, 2018, namely These rules may be called the Companies (Significant Beneficial Owners) Amendment Rules, 2019.
In the instant case, in terms of agreement work-wear rented out always remains within the exclusive possession of their clients and nobody else can use the those work-wear at the same time and hence effective control to lie with the user/ clients. The appellant, therefore, does not have control over the use of the work-wear. Thus the activity is not in the nature of service under the Finance Act in both during the period prior to negative list regime and thereafter.
DLF Hotel Holding Case: Interest On Borrowed Funds Allowed As Deduction Under Section 36(1)(iii) Even If Some Of Funds Financed To Subsidiary Companies
Format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries as notified by SEBI on 08.02.2019
On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company.
Income on sale of a technical concept, that assessee developed on his own, with respect to website malware monitoring was non-compete fee taxable as business income under section 28(va) as the consideration was in respect of parting the knowledge by assessee concerning confidential information relating to the business.
