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Nov 30, 2012

GAAR to be effective from Assessment year 2014-15

GAAR to be effective from Assessment year 2014-15

Posted: 29 Nov 2012 04:43 PM PST

General Anti-Avoidance Rules The GAAR (General Anti-Avoidance Rule) provisions have not been put on hold. The Finance Act, 2012 had provided that these provisions shall be effective from the 1st day of April, 2014 and apply to Assessment year 2014-15 onwards.

Provisions Relating To Limited Liability Partnership (LLP)

Posted: 29 Nov 2012 04:03 AM PST

- Meaning of Limited Liability Partnership Understanding Limited Liability Partnership in Brief. - Features of Limited Liability Partnership The Limited Liability Partnership Act 2008 Partners. - Designated Partners. - Limitation of Liability. - Forming a Limited Liability Partnership Forms and...

SEBI Revises Norms with Regard to Exchange Traded Funds

Posted: 28 Nov 2012 08:43 PM PST

SEBI Revises Norms with Regard to Exchange Traded Funds to bring Efficiency in Margining of Index Exchange Traded Funds (ETFS) and Facilitate Efficient use of Margin Capital by Market Participants The Securities and Exchange Board of India (SEBI) has revised the norms for calculating the margins...

Clarification with regard to goods specified in the certificate of registration obtaining declaration/certificates under Central Sales Tax Act, 1956

Posted: 28 Nov 2012 05:06 AM PST

Section 8 of the Central Sales Tax Act, 1956 provides for the rate of tax on sales in the course of inter-State Trade and commerce. Further, sub¬section (1) of section 8 states that every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer the class or classes...

MVAT – Cancellation of assessment order u/s. 23(11)

Posted: 28 Nov 2012 04:26 AM PST

Trade Cir. No.21T of 2012 The section 23 of the MVAT Act, 2002 provides for the assessment of tax under different contingencies. 2. Sub-section (11) of section 23 provides that, (1) where a dealer has been assessed under sub-section (2), (3) or (4) and if he makes an application in Form-316 to the...

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