AHMEDABAD ICAI AUGUST 2017 NEWS LETTER

The Institute of Chartered Accountants of India ~~

(Set up by an Act of Parliament)

AHMEDABAD BRANCH OF WIRC OF ICAI

Vol. No. 5 l Issue No. 5 | August 2017

MANAGING COMMITTEE

COMMITTEE MEMBERS Chairman’s Message
EX-OFFICIO MEMBERS
Dear Professional Colleagues,
EDITORIAL BOARD
Welcome to the new era of Indirect Taxation – GST! All eyes were
on 1st July, 2017, the date from which Goods and Service Tax (GST)
has been effective in the country. The month was started with CA
Day Celebration where Hon'ble Chief Minister of Gujarat Shri
Vijay Rupani and Union Cabinet Minister Shri Vijay Pratap
Rudy graced the occasion of CA Day Celebration with live address
by Hon'ble Prime Minister of India Shri Narendra Modi.

The Chartered Accountants Day was celebrated right from
morning 6.30 a.m. to midnight 12.00. The day was started with
Greenothon-Walkathon kicked off by RJ Dhwanit at Sabarmati Riverfront where more than
200 CAs participated in the event with a message of clean and green environment. The ICAI
Flag hosting was done by the most senior member of our fraternity CA Dahyabhai B. Patel. It
was followed by Blood Donation Camp and Health Check up camp. The Annual General
meeting of Ahmedabad Branch was also held on the same day. Besides Quiz and Elocution
competition for CA Students was also organized. To end the CA Day celebration with bang,
the Cultural Grandeur was organized for members that received stupendous response by
more than 2,300 participants.

We have also organized GST - TOOL TO INCLUSIVE GROWTH jointly with Gujarat Chamber of
Commerce and Industry (GCCI) on 22.07.2017 where Hon'ble Minister of Textile and
Information Broadcasting, Smt. Smriti Irani, Member of Parliament, Dr. Kirit Solanki and
Shri Paresh Raval have addressed to the participants.

insideWhat’s Editorial 2 Income Tax Updates 4 Accounting & Company Law Updates 6 Quick Connect 8
GST Updates 3 International Taxation 5 Forth Coming Events 7 Photo Gallery 10

AHMEDABAD BRANCH OF WIRC OF ICAI Vol. No. 5
Issue No. 5
August 2017

To make GST practice, Good and Simple for Chartered Accountants, a unique seminar to IDENTIFY YOUR BEST GST SOFTWARE
was organised by Ahmedabad Branch, participated by 12 different software vendors that explains the key features of the software.
The concept and the seminar was well appreciated by the participants.
After hectic schedule, the Residential Refresher Course (RRC) from 15th to 18th July at Goa was mesmerizing and refreshing for
the participants at white sand Beach Resort Zuri. The rainy season and white sand beach of the resort made it truly memorable!
The lecture meeting on Income Tax Return filing was organised to address any issues and concerns faced by members in filing
Income Tax Returns.
The election for managing committee of Ahmedabad Branch of WICASA was held on 9th July, 2017 where students have
participated in large number in democratic election of their representatives. Heartiest congratulations and best wishes to the Team
WICASA Ahmedabad led by Regional Council Member CA Purushottam Khandelwal for organizing all round student activities. The
newly elected team kicked off by organizing Mock Induction Program on 23.07.2017.
It's a little relaxation for auditors of certain class of private limited company, as MCA has clarified vide Circular No. 05/2017 dated
25th July, 2017 that the exemption of internal financial control (IFC) reporting requirement as specified in Notification dated
13th June, 2017 shall be applicable for those audit reports in respect of financial statements pertaining to financial years
commencing on or after 1st April, 2016, which are made on or after the date.
Kindly note that Online Multipurpose Empanelment Form (MEF) for the year 2017-18 is live at www.meficai.org. The last date for
submission of online MEF Form for the year 2017-18 is 25th August, 2017 and for submission of hard copy of "DECLARATION FOR
MEF 2017-18" is 30th August, 2017.
Happy To Serve,
CA. Chintan N. Patel
CHAIRMAN

Dear Members,
After receiving a wonderful response to the July edition of our Newsletter, it gives me immense
pleasure to share the August edition on the theme of “Independence”. As India enters the 71st year of
independence, we see a great zeal running across the nation, evoking the thoughts of freedom and
the pride of being an Indian. Independence Day is a chance to honor all of the dedicated people who
have given everything to protect and serve our country. It is because of the sacrifices that our
predecessors made for us, we are able to enjoy the freedom today. But along with freedom comes
responsibility. Even as professionals we should strive to empower people around us and become
more responsible. This year we also got freedom from multiple taxes in the form of GST. As
professionals, the time is ripe to collectively seize this historic opportunity.
I would like to take this opportunity to sincerely thank all the contributors for sending the updates
and sparing their precious time for the cause of the profession. In order to make the newsletter more resourceful, we need your
support by way of contribution of updates, useful suggestions, etc. I would request you to send your contributions on the topics of
Direct & Indirect taxes, Corporate Law, Information technology, Indian & World economy and other interesting topics. Kindly email
your contributions, achievements etc. on [email protected]. The editorial team will publish the best contribution at its own
discretion. I extend my sincere gratitude to the Editorial team for their hard work to publish this newsletter in time.
“The greatest gifts you can give your children are the roots of responsibility and the wings of independence.”
- Denis Waitley
Wishing you all a very happy Independence day!
Happy Reading!
CA Harit Dhariwal
Chairman, Newsletter Committee

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GST Updates 2017.” Vol. No. 5 | Issue No. 5 | August 2017
- Amendment of Section 9(5):the following proviso shall be
(Contributed by CA. Monish S. Shah)
added, namely: - "provided that when a dealer migrating to
Important Amendments the Gujarat Goods and Services Tax Act, 2017 uses the capital
The new Act of GST has been passed as Gujarat Act No. 26 of goods till completion of remaining period of limit of 5 years
2017 and has included the amendments to Gujarat VAT Act, 2003 continuously under the Gujarat Goods and Services Tax Act,
and now will be known as Gujarat VAT (Amendment) Act, 2017 2017, the tax credit shall not be reduced for such period.”
and shall be in force from 9th June, 2017. - Amendment of Section 9(6):after sub-section (8), the
The major amendments are as under: following sub-section shall be inserted, namely:-
- Sec. 2(2) Clause 4 :in sub-clause (ii), for the words "plant, "(8A) (1) When a dealer has availed the tax credit for tax paid
on purchases of goods in respect of inputs held in stock and
machinery, raw materials, processing materials, packing inputs contained in semi-finished or finished goods held in
materials, empties, consumable stores, waste products, or stock on the date of coming into force of the Gujarat Value
such other goods, or waste or scrap of any of them", the Added Tax (Amendment) Act, 2017 and he opts for
words "raw materials, processing materials, consumable composition under section 10 of the Gujarat Goods and
stores, waste products or such other goods" shall be Services Tax Act, 2017, such tax credit shall stand reversed.
substituted. Such amount of reversed tax credit shall be adjusted from
- Sec. 2(6) Clause 13 :the clause shall be substituted, the present balance of tax credit available. If such dealer does
namely:- "(13) "goods" means goods as covered under entry not have in balance the tax credit available for adjustment of
54 of List II of the Seventh Schedule to the Constitution of reversed tax credit, he shall pay into Government treasury, a
India;" sum equal to the amount of unadjusted reversed tax credit.
- Sec. 2(9) Clause 29 :the clause shall be substituted, (2) When a dealer has availed the tax credit for tax paid on
namely:- "(29) "taxable goods" means goods liable to tax purchases of capital goods on the date of coming into force of
under section 7 excluding the goods on which no tax is the Gujarat Value Added Tax (Amendment) Act, 2017 and he
payable under section 5;" opts for composition under section 10 of the Gujarat Goods
- Amendment of Section 7 :In the principal Act, in section 7, - and Services Tax Act, 2017, but period of five year has not
(1) for sub-section (1), the following sub-section shall be completed, such tax credit shall stand reversed. Such
amount of reversed tax credit shall be adjusted from the
substituted, namely:- present balance of tax credit available. If such dealer does not
"(1) Subject to the provisions of this Act, there shall be have in balance the tax credit available for adjustment of
levied a tax on the turnover of sale of Motor spirit reversed tax credit, he shall pay into Government treasury, a
commonly known as Petrol, High Speed Diesel, Aviation sum equal to the amount of unadjusted reversed tax credit.”
Turbine Fuel, Petroleum Crude, Natural Gas and - Amendment of Section 17: In the principal Act, in section 63,
Alcoholic Liquor for human consumption specified in to sub-section (1), following provisos shall be inserted,
Schedule III at the rate set out against each of them: namely:-"Provided that registered dealer whose taxable
Provided that the Government may levy, from importer or turnover is more than twenty five lakh shall file a final return
manufacturer or oil marketing companies, a tax at full for the period ending on the last day before the appointed day
rate on the retail price in such manner as may be notified of the coming into force of the Gujarat Goods and Services Tax
by the Government."; Act, 2017 in such manner as may be prescribed, reflecting
(2) Sub-section (lA) shall be deleted; such details as may be prescribed from the books of Account:
(3) In sub-section (2), clause (i) shall be deleted. Provided further that where the amount of tax credit is
- Amendment of Section 8:In the principal Act, for section 10, carried forward for more than rupees five lakhs, the books of
the following section shall be substituted, namely: - accounts related to such final return shall have to be duly
“10. Notwithstanding anything contained in this Act, the value audited by a chartered Accountant or cost accountant.”
of goods shall be inclusive of value of packing material unless
value of packing material is separately charged and tax is 03
collected under the Gujarat Goods and Services Tax Act,

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August 2017

AHMEDABAD BRANCH OF WIRC OF ICAI - Amendment of Section 18: 2A(c) affect any right, privilege, MANUFACTURED GOODS SOLD IN COURSE OF INTERSTATE
obligation, or liability acquired, accrued or incurred under TRADE & COMMERCE, “Capital goods” are used for
this Act prior to the coming into force of the Gujarat Value manufacturing of final products from “raw materials” and
Added Tax (Amendment) Act, 2017 or orders made “inputs” but “capital goods” do not go into the final product.
thereunder: Provided that any tax exemption granted as an Therefore, “capital goods” cannot be covered under the term
incentive against investment through a notification shall not “input as “inputs” are the things or the goods which go into
continue as privilege if the said notification is rescinded on or making of final product. Therefore, “capital goods” are neither
after the coming into force of the Gujarat Value Added Tax “raw materials” nor “inputs”. Hence the authorities below
(Amendment) Act, 2017 committed error in interpretation of the Notification dated
29.06.2010 and in holding that the term “input” used in the said
Important Judgements: Notification includes “capital goods” and so input tax credit is
GVAT Tribunal - Meghmani Organics Ltd. - 04/05/2017 - required to be reduced in respect of “capital gods” used in
CAPITAL GOODS ARE NEITHER RAW MATERIALS NOR INPUTS. manufacture of taxable goods that were sold in the course of
SO NO ITC REDUCTION ON ITC OF CAPITAL GOODS WHEN inter-state trade and commerce.

Income Tax Updates

(Contributed by CA. Nirav Choksi)

A. Clarification in respect of 269ST – Circular No. 22/2017 Clarifications are issued by expert committee on various
dated 3rd July 2017 issues by way of FAQs.
http://www.incometaxindia.gov.in/communications/circula
It is clarified that in respect of receipt in the nature of r/circular_24_%202017.pdf
repayment of loan by NBFCs or HFCs, the receipt of one
instalment of loan repayment in respect of a loan shall D. Section 269ST not applicable in certain cases –
constitute a 'single transaction' as specified in clause (b) of Notification No. 57/2017 dated 3rd July 2017
section 269ST of the Act and all the instalments paid for a Provisions of section 269ST to not apply in certain cases as
loan shall not be aggregated for the purposes of referred to in the notification.
determining applicability of the provisions section 269ST. http://www.incometaxindia.gov.in/communications/notific
ation/notification57_2017.pdf
http://www.incometaxindia.gov.in/communications/circula
r/circular22_2017.pdf

B. TDS to be deducted from on the amount without E. Changes in Form No. 3CD effective from 19.07.2017 –
including GST – Circular No. 23/2017 dated 18th July Notification No. 58/2017 dated 3rd July 2017
2017. Changes in the details of payment/ receipts as per section
269SS and 269T to be provided in Form 3CD have been made
TDS has to be deducted from the amount payable without with effect from 19.07.2017.
including the amount of GST from 01.07.2017. http://www.incometaxindia.gov.in/communications/notific
ation/notification58_2017.pdf
http://www.incometaxindia.gov.in/communications/circula Corrigendum for the above circular issued on 6th July 2017 is
r/circular_23_2017.pdf as under.
http://www.incometaxindia.gov.in/communications/notific
C. Computation of Book Profit under MAT Provisions for Ind ation/notification60_2017.pdf
AS compliant Companies – Circular No. 24/2017 dated
25th July 2017.

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International Taxation Vol. No. 5 | Issue No. 5 | August 2017

(Contributed by CA. Nirzari Shah)

JUDICIAL PRONOUNCEMENTS II ROYALTY AND FEES FOR TECHNICAL SERVICES

I TRANSFER PRICING 1. DIC India Ltd. V. Dy.CIT[2017] 82 taxmann.com 478
(Kolkata - Trib.)
1. PCIT v. Veer Gems[2017] 83 taxmann.com 271
Where assessee had not acquired business/
(Gujarat High Court) commercial rights so as to fall within ambit of an asset
having enduring nature in capital field and on contrary
· Where assessee firm purchased rough diamonds from AE had granted license to use technology, know-how
firm 'B', controlled by close relative in view of facts that and other license information for a specified period to
clauses (i), (j) and (l) of sub-section (2) of section 92A did assessee, royalty paid by assessee was only a 'license
not apply to assessee's case, both firms could not be fee' for use of technical know-how and not price for
regarded as associated enterprises. acquisition of a 'capital asset' and royalty paid, was
therefore, revenue in character
2. Dy.CIT v. ECI Technology (P.) Ltd[2017] 83
taxmann.com 158 (AhmedabadTrib.) 2. Dabur India Ltd. V. ACIT[2017] 83 taxmann.com 305

Where TPO was of opinion that assessee had received (Delhi - Trib.)
varying amount of discounts from its suppliers and
there was no basis for quantification of this discount No royalty could be said to have accrued to assessee
granted by suppliers and TPO considered Arm's Length (Dabur India) when there was no agreement between
Price of sale to be cost of raw material and made an AEs and assessee to charge royalty during year and
upward adjustment, since assessee could not explain further AEs had not utilized technical knowledge of
quantification of varying difference in discount given by assessee
two unrelated parties, upward adjustments made by
TPO was uncalled for III PERMANENT ESTABLISHMENT

3. Inductotherm (India) (P.) Ltd v. Dy.CIT[2017] 83 1. Director of Income Tax v. Mitsui & Co.[2017] 84

taxmann.com 181 (Ahmedabad - Trib.) taxmann.com 3 (Delhi High court)

Where assessee sold similar products to AEs as well as Where revenue had been unable to show that liaison
non-AEs, in view of difference in nature of use, office of the assesse was used for the purpose of
geographical and market conditions, TPO was not business or trading activity , Tribunal was correct in
justified in making addition to ALP on basis of internal holding that assesse did not have a PE in India and was
CPM by comparing margins on sale to AEs with non- therefore exempt under provision of DTAA between
AE's India and Japan.

Where assessee paid royalty to AE at different rates in 2. Dy.CIT v. Deep Drilling (1) Pte.Ltd. [2017] 83
respect of domestic sales and exports, TPO could not
disallow a part of said payment on domestic sales on taxmann.com 174 (Mumbai - Trib.)
basis of intra AE transactions
Where taking into account days when fabrication,
Where assessee paid commission to non-resident upgradation and enabling operations were carried out
entities for rendering services outside India, said on rig to make it ready for drilling activities, number of
payment was not liable to tax in India requiring days of deployment of rig in India was more than 183
deduction of tax at source days, it could be said that assessee had PE in India

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AHMEDABAD BRANCH OF WIRC OF ICAI Accounting &
Company Law Updates

(Contributed by CA. Chintan Patel)

1. Ind AS Transition Facilitation Group (ITFG) issues http://resource.cdn.icai.org/45991clcgc36214.pdf
Bulletin 11
4. Clarifications on MAT for Ind AS Companies
The ITFG has considered various implementation issues
received from members. The ITFG, after due CBDT has issued Circular No. 24/2017 dated 25th July,
deliberations, issued clarifications on nineInd AS issues 2017 to provide clarifications on computation of book
through its bulletin 11. profit for the purposes of levy of Minimum Alternate Tax
(MAT) under section 115JB of the Income-tax Act, 1961 for
http://resource.cdn.icai.org/46114indas36253.pdf Indian Accounting Standards (Ind AS) compliant
companies. The clarifications are issued in form of 14
2. The Companies (Amendment) Bill, 2017 passed by FAQs.
Lok Sabha
http://www.incometaxindia.gov.in/communications/circ
The Lok Sabha on 27 July 2017 passed the Companies ular/circular_24_%202017.pdf
(Amendment) Bill, 2017. Among other matters, the Bill
seeks to amend the Companies Act, 2013 to change 5. Clarification on Notification relating to Exemption of
provisions related to forward dealing and insider trading, IFC to Private Ltd. Co.
managerial remuneration, number of layers of
subsidiaries in a company, independent directors etc. MCA has issued Circular No. 05/2017 dated 25th July,
2017 to clarify that the exemption to certain private
http://164.100.47.4/BillsTexts/LSBillTexts/PassedLoksa limited companies of internal financial control (IFC)
bha/73C_2016_LS_Eng.pdf reporting requirement as specified in Notification dated
13th June, 2017 shall be applicable for those audit reports
3. Guidance note on Division II — Ind AS Schedule III to in respect of financial statements pertaining to financial
the Companies Act, 2013 years commencing on or after 1st April, 2016, which are
made on or after the date of said notification.
The ICAI has issued Guidance note on Division II — Ind AS
Schedule III to the Companies Act, 2013. The objective of http://www.mca.gov.in/Ministry/pdf/GeneralCircular8_
this Guidance Note is to provide guidance on the 25072017.pdf
preparation and presentation of financial statements in
accordance with various aspects of Ind AS Schedule III,
for companies adopting Ind AS.

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Forthcoming Events

S. Date NAME OF THE SEMINAR, VENUE Program Details FEES CPE Vol. No. 5 | Issue No. 5 | August 2017
No. LECTURE MEETING, ETC.

1 19.08.2017 Information Systems Audit Practical Hotel Staottel, https://icaiahmedabad.com/ Rs 20,000 + 30
2 19.08.2017 Training (PT) Commences From Old Vadaj, event.php?id=ODgx GST

Seminar on ICDS - Tax Audit Reporting, Ashram Road, https://icaiahmedabad.com/ Rs. 600+GST 6
Disclosures & Practical Implementation Ahmedabad event.php?id=ODg2 till 12th August NIL
& Rs. 700+GST
Branch Premises
thereafter
3 20.08.2017 Indoor Sports Meet 2017 YMCA Club, https://icaiahmedabad.com/
S G Highway, event.php?id=ODg3 Rs. 200+GST
4 23.08.2017 Seminar on Ind AS - Spl focus on the Ahmedabad
Phase - II Companies Branch Premises https://icaiahmedabad.com/ Rs. 150+GST 3
upcoming-events.php 6
5 24.08.2017 Campus Placement Programme - As per Inside https://icaiahmedabad.com/
August-September - 2017 at Circular event.php?id=ODg0
Ahmedabad on 24th, 26th &
28th August, 2017 Golden Glory Hall, https://icaiahmedabad.com/ Rs. 1300/- for 12
Karnavati Club, event.php?id=ODc3 Members Early
6 10th & 11th National Conference Metamorphosis : S. G. Highway, Bird. After 16th
November, The New Tomorrow Digital & Forensic Ahmedabad) October, 2017
2017 On 10th & 11th November, 2017
Rs. 1500/-

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AHMEDABAD BRANCH OF WIRC OF ICAI Quick Connect

(Contributed by CA. Anand R. Sanghvi))

IND AS Implementation Checklist - Phase I & II Entities
List of Information Required for IND AS Implementation

Sr. Description Purpose
No. Line Items Review and Analyzing the existing Indian GAAP Poilicies
and Adjustments and taking necessary calls on Impact
1 General (1) Signed Annual report for the year ended 31st areas under Ind AS
March, 2015 and 31st March, 2016 (2) Excel
financials for the year ended 31st March, 2015 Impact Analysis of Ind AS 16 - Property Plant and
and 31st March, 2016 (3) Excel financials for all Equipment and also to check the compliance with
Quarters whose results have been published for Components Accounting Approach as per Companies
the year ended 31st March, 2016 and 31st March, Act 2013 too
2017 (4) Excel financials of subsidiaries and
associates for the year ended 31st March, 2015 Need to check its impact while passing Adjustment
and 31st March, 2016 (5) Trial Balance/ Grouping entries for First time adoption of Ind AS
along with mapping of each item with financials of
above (6) Status of Outstanding payables to Application of Effective Rate of Interest Method and
lenders along with interest, outstanding Recognizing the Unamortized Discounts or Premium
receivables and outstanding payables and copy of Identifying long outstanding Receivable or Payables for
any Settlement Orders, if any taking call on implementation of Effective rate of interest
method
2 Fixed Asset (1) Useful life of each fixed asset and methodology Preliminary review only
of computation of book depreciation (2) Tentative Identifying long outstanding advances
Fair Values of Each asset especially land and Application of Fair vaue concept
building along with valuation report, if any,
obtained in past (3) Component Report as per the Analyzing from the perspective of applicability of Effective
Companies Act, 2013 incorporating identification rate of interest method
of components

3 Reserves and Explanation is required on what transaction such
Surplus - Capital capital reserve has been created and it pertains
Reserve, if any to which year? Also provide working of such
reserves

4 Security Deposits Party wise listing, whether interest free or
given and taken - interest bearing and terms of Security Deposits
Non Curremt (duration)

5 Trade Receivables Aging of all receivables and payables
and Trade Payables

6 Provision for Working of Provision for Income -tax along with
7 Income Tax tax computations
8
Advance received Party wise listing and ageing along with purpose
9 from customers
Non - Current
08 Fair values of each bond to be obtained
Investments - Other

than subsidiaries

Capital Advances Terms of Capital Advances along with party wise

listing and its aging

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Sr. Description Purpose Vol. No. 5 | Issue No. 5 | August 2017
No. Line Items
Idnetifying the favourable or unfavorable lease terms
10 Operating Lease Each operating lease agreement along with condition
annual lease rent expense, % increment and
lease deposits Reviewing Lease agreement terms and Idnetifying the
favourable or unfavorable lease terms condition
11 Land Leased Land Lease agreement along with description of Applicability of Effective rate of Intrest method and
assets constructed on leasehold land working out unamortized premium or discount
Preliminary review only
12 Earnest Money Party Wise listing along with tenure
Deposit Preliminary review only to check any potential impact in
Tax provision calculation or Deferred tax calculation
13 Loans given to Party wise listing, whether interest bearing or under Ind AS
related parties interest free and tenure - origination date and Acturial Valuation as per Ind AS is required from Acturial
end date Valuation Consultant

14 MAT Credit Entitle- Working and Plan of Management for realization Fair Value Analysis and recording the unrealized gain or
ment loss and the same will have its impact in calculation of
Deferred Tax also
15 Employee Benefits Acturial Valuation for IND AS Preliminary review only to check any potential impact
-Leave Encashment under Ind AS
and Gratuity
Analyzing the potential impact of Revenue recognition
16 Current Investme- Fair values of each investment required and standard under Ind AS
nts gains of 15-16 and 16 - 17 will have to be reworked Preliminary review only to check any potential impact
under Ind AS
17 Short Term Loans Party wise break up and purpose Analyzing the potential impact of Hedge accounting and
and Advances - related derivative instrument
Others Checking out the escalation clause in line with ongoing
18 Revenue from Inflation rate
Operations Revenue Recognition Policy to be checked
Applicability of Government grant accounting and hence
19 Export Benefits Nature of benefit and revenue recognition policy potential impact in Depreciation workings and Gross
and Net block of Fixed Assets
20 Foreign Exchange Any hedging instruments?
Fluctuation Application of segment reporting standard as per Ind AS
Analyzing the potential impact of Hedge accounting and
22 Rent Expense Listing of all agreements, nature of asset related derivative instrument
obtained on rent, duration of agreement and any
escalation clauses in each agreement?

23 EPCG Outstanding License , Value of Customs duty
24 MIS Format saved, asset of which customs duty is saved, its
original date of acquisition and useful life for
depreciation

Segment Reporting and its testing

25 Forward Contracts Listing of contracts and its accounting

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CA day Celebration

Greenothon - Walkathon Annual General Meeting
Blood Donation Camp
Flag Hosting

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Vol. No. 5 | Issue No. 5 | August 2017

Cultural Grandeur

GST - Tool to inclusive Growth on 22.07.2017 11
Lecture Meeting on Income Tax on 29-07-2017

AHMEDABAD BRANCH OF WIRC OF ICAI Vol. No. 5
Issue No. 5
August 2017

Seminar to Identify your best GST Software on 11.07.2017

RRC - Goa

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The views and opinions expressed or implied in this E- Newsletter are those of the authors or contributors and do not necessarily reflect those of the Ahmedabad 13
Branch of WIRC of ICAI. Unsolicited articles and transparencies are sent in at the owner’s risk and the publisher accepts no liability for loss or damage. Material in this
publication may not be reproduced, whether in part or in whole, without the consent of the Ahmedabad branch.
DISCLAIMER: The Ahmedabad branch of WIRC of ICAI is not in any way responsible for the result of any action taken on the basis of the advertisement published in the
Newsletter. The members, however, may bear in mind the provision of the Code of Ethics while responding to the advertisements.