Tag: chartered accountants

Draft Model GST Law 2016-Chartered accountant, cost accountant, company secretary provisions for audit, appearance as authorised representative etc.

Draft Model GST Law 2016 – chartered accountant, cost accountant, company secretary provisions for audit, appearance as authorised representative etc. Finance Minster has released Draft Model GST Law 2016. The various provisions of the Draft Law concerning CAs, CMAs, and CS are reproduced hereunder. 2. Definitions 2(23) “chartered accountant” means …

Payments to foreign professional firms by Indian CA firm for audit, taxation, VAT services not fee for technical services for disallowance u/s 40(a)(ia)

Payments to foreign professional firms by Indian CA firm for audit, taxation, VAT services not fee for technical services  for making disallowance u/s 40(a)(ia)  for non-deduction of tax at source. This was held by ITAT Mumbai in its following recent judgment Case Law Details: ITA No. 1917/MUM/2013 (Assessment …