PFA
Analysis on Applicability Of Service Tax On E-Commerce Platformsby CA Sandeep Kanoi |
There has been so much euphoria with regard to Indian E-commerce story and is on track to become the world's fastest growing e-commerce market. This growth story is being driven by robust investment activity by VCs, Angels and the rapid increase in internet users.
PFA
Brief note on calculation of Depreciation as per New Company's Act 2013by CA Sandeep Kanoi |
Following are the steps for the calculation of Depreciation on existing Asset:
1. Find out useful life as per new schedule
2. Calculate already expired useful life
3. Difference of above two
4. Take Residual life at 5% of historical cost or as per management estimate (For value exceeding 5 % technical justification is required.)
PFA
Company Secretary under Companies Act, 2013by CA Sandeep Kanoi |
Requirement to appoint Company Secretary in Private Limited Company govern by the Provision of Rule- 8A of 'The Companies Appointment and Remuneration of Managerial Personnel, Rules 2014' Chapter XIII. Time Period: The Act doesn't provide the time period in which a Company have to designate Company Secretary as KMP. But it's advisable to appoint a Company Secretary as KMP in first board meeting conduct after applicability of such provision. In this Case Rule 8A come into force from 9th June, 2014.
PFA
Scope of Business Entity for Service Taxby CA Sandeep Kanoi |
It is important to understand what is meant by 'business entity' in Service Tax. The expression 'business entity' is used in exemption notification and reverse charge mechanism and as those exemption / reverse charge provisions are applicable to business entity only.
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