Balwant Jain From the phrase “Roti, Kapda aur Makan”, it is evident that Makaan is one of the three basic needs of a person. A person puts in a significant portion of his present and future savings in order to have a roof over his head. Earlier people used to get the house constructed with […]
It is held by the Hon’ble High Court of Calcutta that the amendment brought vide the Finance Act, 2013 does not have any retrospective effect, therefore, question of bailability and non-bailability almost comes to a point of merger, benefit of which should be extended to accused person.
Memorandum of association is the charter of the company and defines the scope of its activities. An article of association of the company is a document which regulates the internal management of the company.
Avoid common mistakes while filing your IT returns! Choose the correct ITR form and save time and effort for yourself and the IT department.
CA Jayant Bothra This article deals with various aspect of assessment under service tax. Unlike in the current scenario there is the system of self assessment in the past there was no such system of self assessment. In past practices under service tax there was the system of regular assessment under which the assessee use […]
The High Court of Ahmedabad held in the case of Ramilaben Bharatbhai Patel v. Union of India that in exercise of writ jurisdiction, the High Court does not have power to waive or relax the condition of depositing 50% of tax dues by December 31, 2013 under the Service Tax Voluntary Compliance Encouragement Scheme, 2013.
We can easily avoid Defaults in TDS statements, by way of adherence to the following basic principles: · Timely Payment of total taxes deducted/ collected · Correct Reporting with regard to PANs, Tax Rate and Challans · Complete Reporting for all Deductees · Timely filing of TDS Statements
As the due date for filing quarterly TDS statement for 4th quarter is approaching close,TDS deductors must take note of following important information before submitting TDS statements to ensure that the deductees are able to correctly claim TDS Credits and for generating correct TDS Certificates.
Centralized Processing Cell (TDS) has observed from its records that C9 Corrections for Quarterly TDS Statements have repeatedly been submitted during Financial Year 2013-14. Please note that CPC (TDS) does not encourage frequent submission of C9 corrections.
KARTA OF HUF The Karta is the manager of HUF and have wide powers by way of controlling the affairs of the HUF. The Karta enjoys his position in the HUF by operation of law without any agreement and consent of other members of HUF. He stands in a fiduciary relationship with other members, but […]
