India has a large network of Double Taxation Avoidance Agreements (‘DTAAs’ or ‘Tax Treaties’, hereinafter) with various countries. The DTAAs, inter-alia, provide rules and mechanisms for
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The Appellant is a qualified chartered accountant and member of the third Respondent, namely, the Institute of Chartered Accountants of India (ICAI or CA Institute), which is a body
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No bank shall open current accounts for customers who have availed credit facilities in the form of cash credit (CC)/ overdraft (OD) from the banking system and all transactions shall be
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Greetings from Chartered Accountants Association Surat. As you are now well aware that our Associations works for ensuring best practices in tax compliances vis-à-vis providing better
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In continuation to Important Announcement No. 13-CA (EXAM),/N/2020 dated 15th July 2020, while considering the ongoing COVID-19 pandemic and in the interest of the well – being
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The Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman on 31st July 2020 said that the government is working with RBI on the Industry’s need for the
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In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government, in consultation with the National Financial
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All public or private companies that are covered under section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 are required to appoint
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In this connection, it is brought to the notice of the Members, Students & General Public that the acronym ‘ICAI’ is a registered Trade Mark of the ICAI [Trade Mark No. 2121118]
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The Special Bench held that DTAA overrides the Act, even if it is inconsistent with the Act. DTAAs are entered into between two nations in good faith and are supposed to be
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