Foreign exchange forward contract Gain/Loss to Assessee engaged in exports business : Speculative or Business? Justification for Premature Foreign exchange forward contract if assessee takes the same as business transaction.
Here is a small attempt to quickly focus on few important point regarding IPCC and CA Final exams. This is not about what to study, how to study and from where to study. There is not time for that, whatever I’m writing is all about writing exam papers.
Some SMEs start their business in a proprietary form. This form of business has smallest compliance cost but it is riskier than any other form of business. A new format of Business is One Person Company created under the Companies Act, 2013.
In our series of articles we discussed the following related to DELHI TAX COMPLIANCE ACHIEVEMENT SCHEME, 2013:- Delhi Tax Compliance Achievement Scheme, 2013 – Highlights , FAQs on Delhi Tax Compliance Achievement Scheme, 2013, Notification notifying Delhi Tax Compliance Achievement Scheme, 2013
We would like to inform that Draft Bank Branch Auditors panel for the year 2013-14 has been hosted on www.meficai.org and the same will be available till 6th November, 2013 (no extension possible under any circumstances).
In exercise of the powers conferred by clause (b) and clause (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further
Notification No. 86/2013 – Income Tax Cyprus Notified as a notified Jurisdictional Area Under Section 94a of the Income-Tax Act,1961 ; All Parties to the Transaction with a Person in Cyprus shall be Treated as Associated Enterprises and the Transaction shall be Treated as an International Transaction Resulting in Application of Transfer-Pricing Regulations Including Maintenance of Documentations
We are of the view that the civil servants cannot function on the basis of verbal or oral instructions, orders, suggestions, proposals, etc. and they must also be protected against wrongful and arbitrary pressure exerted by the administrative superiors, political executive, business and other vested interests.
The ICAI Council has decided that members should comply with their CPE hour requirements for the current block of three years, i.e. from 1st January, 2011 to 31st December, 2013, and complete the same by 31st December, 2013.
It has now been decided to extend the last date of filing and to relax the additional fee applicable on e-form 23C to 30th November, 2013 or within 30 days of the commencement of the company’s financial year to which the appointment relates, whichever is later.
