Journal June 2019

3. The Operational Creditor filed rejoinder. In para Allied Laws Corner
(iii), he contended that the Corporate Debtor’s
claim about tax invoices is not maintainable Soon, thereafter, business talks commenced
unless he makes payment due against the between the Informant & his son with the
invoices. In para (iv), he explained what means accused persons. During the course of their
the “rental charges”, “holding charges” etc. conversation, the noted above accused persons
According to him, the rental charges are flaunted Brochures, pamphlets, prospectus of
actually claimed as per the terms provided on the accused company and made tall promises
the invoices. In para (xiv), he also explained if Informant, be pleased to do business with
how delivery charges are adjusted and how he the accused persons.
is entitled to claim the amount as per his claim
herein. He contended that the false dispute is Being the proprietor of “Anjani Gases”, started
raised by the Corporate Debtor. selling/parting away his goods/merchandise by
way of delivering the same to accused person
C. Finding of the National Company Law No. 1, on different occasions, against proper
Tribunal : “Challans & Tax Invoices” viz. Oxygen
Cylinders, LPG Cylinders and C02 Cylinders
1. It is not in dispute that from 07.09.2016, the altogether valued Rs. 1,08,59,347/- (Rupees
Operational Creditor had filed FIR against the One Crore Eight Lakh Fifty Nine Thousand
Directors of the Corporate Debtor alleging Three Hundred and Forty Seven Only) from
therein that,— Tax Invoice 15-Jun-2014 to Tax Invoice dated
31st May, 2016.’
‘On one afternoon, sometime in the month of
May, 2014, the noted above accused persons 2. It is seen that the Operational Creditor made
vide SI Nos. 2 & 3, arrived at Informant’s allegations against the directors of the Corporate
office, while informant’s son (Navin Kumar Debtor that they cheated him by not paying
Sharma) and other employees (details given due amount of Rs. 1,08,59,347/- (Rupees One
below) were present there, and intoduced Crore Eight Lakh Fifty Nine Thousand Three
themselves to be the In-charge of and the Hundred Forty Seven Only) towards supply
persons responsible to the conduct of the of Oxygen Cylinders, Carbon dioxide
business of the company namely “B.P. Projects Cylinders, LPG Cylinders etc. for the period
Pvt. Ltd.” having its registered office at 174/A, in between 15.06.2014 to 31.03.2016 (copy
Baidyabati N. T. Road, hoogly, West Bengal, of FIR is produced by the Corporate Debtor at
Pin Code-712222. They, conjointly, Annexure-2 of the affidavit-in-reply). This FIR
propagandized about the accused company’s is challenged by the Corporate Debtor by filing
success by leap & bounds and expressed their proceeding before the Hon’ble High Court at
profound desire to do some gigantic business Calcutta bearing No. C.R.R No. 130 of 2017
with informant’s proprietorship concern. (copy of proceeding is produced by the
Thereafter, both the noted above accused Corporate Debtor at Annexure-3 of the
persons Nos. 2 & 3 invited Informant and affidavit-in-reply). That appeal is still pending
Informant’s son to have some dinner at “Great before Hon’ble High Court for adjudication.
Eastern Hotel” which, Informant, turned down The Operational Creditor did not disclose these
but due to their continuous nagging, Informant, facts in his application filed under Section 9 of
himself and his son ultimately bow down Insolvency and Bankruptcy Code, 2016. But
before their invitations and accordingly it was the Operational Creditor claimed from the
decided to have the said dinner on the very next Corporate Debtor exact same amount pertained
night at about 8:00 P.M. to same period for which he had made
allegations of cheating etc. This itself shows
that there is a serious dispute pending about

Ahmedabad Chartered Accountants Journal June, 2019 173

Allied Laws Corner does not need to be satisfied that the defence is
likely to succeed. The Court does not at this
the amount claimed by the Operational Creditor stage examine the merits of the dispute except
against the Corporate Debtor. to the extent indicated above. So long as a
dispute truly exists in fact and is not spurious,
3. Apart from above it is the say of the Corporate hypothetical or illusory, the adjudicating
Debtor that Operational Creditor claimed authority has to reject the application.’
“holding charges’’though they were not agreed
upon. For this, the Operational Creditor’s 4. If the facts in this case are considered in the
explanation is that “holding charges” means light of above ratio, it has to be held that there
“rental charges” but if the invoices are perused, exist dispute about the amount of debt, hence,
they clearly show that delivery charges are this application is not maintainable in view of
already paid by the Corporate Debtor then what the provision of Section 9(5)(II)(d) of I & B
are those “holding charges” or “rental charges” Code.
the Operational Creditor is claiming for?
Secondly, whether there is contract entered in 5. However, it has to be seen whether the
between the parties about paying of holding Corporate Debtor by way of reply of demand
charges or rental charges etc.? It is not in notice under Section 8 of Insolvency and
dispute that there is no separate written contract Bankruptcy Code, 2016 has brought this fact
entered into in between the parties. The to the notice of the Corporate Debtor. The
invoices did not show that the Operational Corporate Debtor did not say anything in his
Creditor was entitled to claim such holding affidavit-in-reply that he has sent notice etc. No
charges. In short, there appears dispute about copy of reply is produced on record. But the
the amount claimed by the Operational Creditor Operational Creditor himself admitted this fact
from the Corporate Debtor. Ld. Pr. CS stating that on 13.04.2018, he received reply
appearing for the Operational Creditor also from the Corporate Debtor raising frivolous and
submitted that the Operational Creditor did not baseless dispute (point 8 Part V of the
give tax invoices so as to enable the Corporate application under Section 9 of Insolvency and
Debtor to claim the refund. In short there Bankruptcy Code, 2016). This makes it clear
appears some dispute about this aspect also. In that the Corporate Debtor has brought to the
case of Mobilox Innovations Ltd. v. Kirusa notice of the Operational Creditor pendency
Software (P.) Ltd. [2017] 85 taxmann.com 292/ of dispute about the amount of debt as claimed
144 SCL 37 (SC), the Apex Court explained by him.
in para 51 the term, “what means existence of
dispute” in following words:— 6. In view of the evidence on record, the Hon’ble
NCLT held that there exists serious dispute
‘It is clear that such notice must bring to the pending in between the Operational Creditor
notice of the operational creditor the “existence” and the Corporate Debtor about the amount of
of a dispute or the fact that a suit or arbitration debt, which require proper adjudication. Hence,
proceeding relating to a dispute is pending this application is not maintainable under
between the parties. Therefore, all that the Section 9(5)(II)(d) of I & B Code.
adjudicating authority is to see at this stage is
whether there is a plausible contention which hhh
requires further investigation and that the
“dispute” is not a patently feeble legal argument
or an assertion of fact unsupported by evidence.
It is important to separate the grain from the
chaff and to reject a spurious defence which is
mere bluster. However, in doing so, the Court

174 Ahmedabad Chartered Accountants Journal June, 2019

From CA. Pamil H. Shah
Published [email protected]
Accounts
payments. Lease payments are apportioned
IND AS Leases - 116 Significant Accounting between finance charges are recognised in
Policies - Annual Report - FY 2018-19 finance costs in the statement of profit and loss,
unless they are directly attributable to qualifying
Vedanta Limited assets, in which case they are capitalised in
accordance with the Company’s policy on the
I. Determining whether an arrangement general borrowing costs. Contingent rentals are
contains lease: recognised as expenses in the periods in which
At inception of an arrangement, the company they are incurred.
determines whether the arrangement is or
contains a lease. The arrangement is, or A leases asset is depreciated over the useful life
contains, a lease. The arrangement conveys a of the asset. However, if there is no reasonable
right to use of a specific asset or assets and the certainty that the company will obtain ownership
arrangement conveys a right to use the asset or by the end of the lease term, the asset is
assets, even if that right is not explicitly depreciated over the shorter of the estimated
specified in an arrangement. useful life of the asset and the lease term.
At inception or on reassessment of an
arrangement that contains lease, the company Operating lease payments are recognised as an
separates payments and other consideration expense in the statement of profit and loss on a
required by the arrangement into those for the straight-line basis over the lease term unless the
lease and those for other elements on the basis payments are structured to increase in line with
of their relative fair values. If the Company general inflation to compensate for the lessor’s
concludes for a finance lease that it is expected inflationary cost increase.
impracticable to separate the payments reliably,
then an asset and a liability are recognised at Company as a lessor:
an amount equal to the fair value of the
underlying asset; subsequently the liability is Leases in which the Company does not transfer
reduced as payments are made and an imputed substantially all the risks and rewards of
finance cost on the liability is recognised using ownership of an asset are classified as operating
the Company’s incremental borrowing rate. leases. Rental income from operating lease is
Company as a lessee: recognised over a straight-line basis over the
A lease is classified at the inception date as a term of the relevant lease unless the payments
finance lease or an operating lease. A lease that are structured to increase in line with the general
transfers substantially all the risks and rewards inflation to compensate for the lessor’s expected
incidental to ownership to the company is inflationary cost increase. Initial direct costs
classified as a finance lease. incurred in negotiating and arranging an
Finance leases are capitalised at the operating lease are added to the carrying
commencement of the lease at the inception amount of the leased asset and recognised over
date fair value of the leased property or, if lower, the lease term on the same basis as rental
at the present value of the minimum lease income. Contingent rents are recognised as
revenue in the period in which they are earned.

Ahmedabad Chartered Accountants Journal June, 2019 175

From Published Accounts

Leases are classified as finance leases when expected general inflation to compensate for the
substantially all of the risks and rewards of expected inflationary cost increases. The respective
ownership is transferred to the Company to the leased assets are included in the balance sheetbased
lessee. Amounts due from lessees under finance on their nature.
leases are recorded as receivable at the
Company’s net investment in the leases. Hindustan Unilever Ltd.
Finance lease income is allocated to accounting
periods so as to reflect a constant periodic rate The standard changes the recognition,
of return on the net investment outstanding in measurement, presentation and disclosure of leases.
respect of the lease. It requires:

Tata Consultancy Services Ltd. • Lessees to record all leases on the balance sheet
with exemptions available for low value and
Finance lease short-term leases.

Assets taken on lease by the Company in its capacity • At the commencement of a lease, a lessee will
as lease, where the Company has substantially all recognise lease liability and an asset
the risks and rewards of ownership are classified representing the right to use the asset during
as finance lease. Such leases are capitalised at the the lease term (right-of-use asset).
inception of the lease at lower of the fair value or
the present value of the minimum lease payments • Lessees will subsequently reduce the lease
and a liability and the interest cost so as to obtain a liability when paid and recognise depreciation
constant periodic rate of interest on the outstanding on the right-of-use asset.
liability for each year
• A lease liability is remeasured upon the
Operating lease: occurrence of certain events such as a change
in the lease term or a change in an index or rate
Lease arrangements where the risks and rewards used to determine lease payments. The
incidental to ownership of an asset substantially vest remeasurement normally also adjusts the right-
with the lessor, are recognised as operating lease. of-use asset.
Operating lease payments are recognised on a
straight line basis over the lease term in the statement • The standard has no impact on the actual cash
of profit & loss, unless the lease agreement explicitly flows of a Group. However, operating lease
states that increase its on account of inflation. payments currently expensed as operating cash
outflows will instead be capitalised and
Raymond Limited presented as financing cash outflows in the
statement of cash flows. TheGroup has
As a lessee reviewed all relevant contracts to identify leases
and preparations for this standard are
Leases in which a significant portion of the risks substantiallycomplete. This review included:
and rewards of ownership are not transferred to the
Company, as lessee, are classified as operating • an assessment about whether the contract
leases. Payments made under operating leases are depends on a specific asset,
charged to the Statement of Profit and Loss on a
straight-line basis over the period of the lease unless • whether the Group obtains substantially all the
the payments are structured to increase in line with economic benefits from the use of that asset; and
expected general inflation to compensate for the
Company’s expected inflationary cost increases. • whether the Group has the right to direct the
use of that asset. From 1st April 2019 the Group
As a lessor will focus on ensuring that the revised process
for identifying and accounting for leases is
Lease income from operating leases where the followed.
Company is a lessor is recognised in income on a
straight-line basis over the lease term unless the hhh
receipts are structured to increase in line with

176 Ahmedabad Chartered Accountants Journal June, 2019

From the

Government

CA. Ashwin H. Shah CA. Kunal A. Shah
[email protected] [email protected]

Goods and Service Tax in Table 10 and Table 11 of FORM
GSTR-1.
1) Press Release (dt 21/06/2019) relating to
extension of due date for filing GSTR Form d) It may be noted that irrespective of when
9,9A and 9C the supply was declared in FORM GSTR-
1, the principle of declaring a supply in Pt.II
On account of difficulties being faced by or Pt. V is essentially driven by when was
taxpayers in furnishing the annual returns in tax paid through Form GSTR 3B in respect
FORM GSTR-9, FORM GSTR-9A and of such supplies. If the tax on such supply
reconciliation statement in FORM GSTR-9C, was paid through FORM GSTR-3B
the due date for furnishing these returns/ between July 2017 to March 2018 then
reconciliation statements to be extended till such supply shall be declared in Pt. II and
31.08.2019. if the tax was paid through FORM GSTR-
3B between April 2018 to March 2019
2) Press Release (dt 21/06/2019) relating to then such supply shall be declared in Pt. V
extension of blocking of e-way bills on of FORM GSTR-9.
account of non filing of GST returns for two
consecutive tax periods e) Any additional outward supply which was
not declared by the registered person in
Rule 138E of the CGST rules, pertaining to FORM GSTR-1 and FORM GSTR-3B
blocking of e-way bills on non-filing of returns shall be declared in Pt.II of the FORM
for two consecutive tax periods, to be brought GSTR-9. Such additional liability shall be
into effect from 21.08.2019, instead of the computed in Pt.IV and the gap between
earlier notified date of 21.06.2019 the “tax payable” and “Paid through cash”
column of FORM GSTR-9 shall be paid
3) Press Release relating to Clarifications on through FORM DRC-03.
filing of Annual Return (GSTR 9)
f) Many taxpayers have reported a mismatch
The trade and industry have raised certain between auto-populated data and the
queries with respect to filing of this Annual actual entry in their books of accounts or
return which are being clarified as follows: returns. One common challenge reported
by taxpayer is in Table 4 of FORM GSTR-
a) Information contained in FORM GSTR-2A 9 where details may have been missed in
as on 01.05.2019 shall be auto-populated in FORM GSTR-1 but tax was already paid
Table 8A of FORM GSTR-9. in FORM GSTR-3B and therefore
taxpayers see a mismatch between auto-
b) Input tax credit on inward supplies shall populated data and data in FORM GSTR-
be declared from April 2018 to March 3B. It may be noted that auto-population
2019 in Table 8C of FORM GSTR-9. is a functionality provided to taxpayers for
facilitation purposes, taxpayers for
c) Particulars of the transactions for FY 2017- facilitation purposes, taxpayers shall report
18 declared in returns between April 2018
to March 2019 shall be declared in Pt. V
of FORM GSTR-9. Such particulars may
contain details of amendments furnished

Ahmedabad Chartered Accountants Journal June, 2019 177

From the Government Income Tax :

the data as per their books of account or 1) CBDT hereby extends the due date of filing
returns filed during the financial year. the form 24Q for FY 2018-19 from 31st
May,2019 to 30th June,2019.
g) Many taxpayers have represented that
Table 8 has no row to fill in credit of IGST (Order dated 3rd June,2019)
paid at the time of import of goods but
availed in the return ofApril 2018 to March 2) The Central Board of Direct Taxes vide
2019. Due to this, there are apprehensions Notification No.10/ 2019 dated 04, June, 2019
that credit which was availed between specifies the procedure for online submission
April 2018 to March 2019 but not reported of statement of deduction of tax under
in the annual return may lapse. For this sub·section (3) of section 200 and statement of
particular entry, taxpayers are advised to collection of tax under proviso to sub·section
fill in their entire credit availed on import (3) of section 206e of the Income·tax Act, 1961
of goods from July 2017 to March 2019 in read with rule 31A(5) and rule 31AA(5) of the
Table 6(E) of FORM GSTR-9 itself. Income·tax Rules, 1962 respectively.

h) Payments made through FORM DRC-03 (For full text refer Notification 10, dated 4th
for any supplies relating to period between June,2019)
July,2017 to March,2018 will not be
accounted for in Form GSTR-9 but shall hhh
be reported during reconciliation in Form
GSTR –9C. Tribunal News

contd. from page146 proposes to make any variation to the income or
loss of the ‘eligible assessee’. In other words, no
Issue draft assessment order is legally required to be sent
to any assessee other than the ‘eligible assessee’.
Whether DRP would have jurisdiction to pass The ‘eligible assessee’ has been defined in sub-
the draft assessment order where the assessee is section 15(b) of section 144C to mean any person
not an ‘Eligible Assessee’ under section in whose case the variation referred to in sub-section
144C(15)(b) ? (1) arises as a consequence of the order of the TPO
passed under sub-section (3) of section 92C; and
Held any foreign company. In view of the above, it is
opined that the assessee is not an ‘eligible assessee’
The Tribunal took note of the DRP Directions as in accordance with section 144C(15)(b) as neither
well as the Tribunal’s order dated 20-8-2018 passed the TPO proposed any variation in the returned
in the case of sister concern of assessee i.e. Ess income nor the assessee is a foreign company. Thus,
Advertising (Mauritius) SNC et Compagnie v. Dy. TPO does not have the jurisdiction over the case. It
DIT (International Taxation) [2019] 101 was further noted that the Tribunal vide its order
taxmann.com 312 (earlier known as ESPN Star dated 20-8-2018 in ESS Advertising (Mauritius)
Sports Mauritius SNC Et. Compagnie). It was found SNC et Compagnie’s case (supra) has adjudicated
that the DRP has elaborately adjudicated the issue the similar issue in dispute i.e. assessee is not an
vide its directions dated 26-12-2014. The DRP in ‘eligible assessee’ in accordance with section
its directions has held that a perusal of section 144C 144C(15)(b).Thus, the Tribunal did not find any
which lays down the legal framework for the infirmity in the Directions of the DRP and the
operation of the DRP shows that only the ‘eligible Directions of the DRP were upheld.
assessee’can come before the DRP. The sub-section
(1) of section 144C which opens with a non- hhh
obstante clause lays down that the AO, in the first
instance, is required to forward a draft of the
proposed assessment order to the assessee if he

178 Ahmedabad Chartered Accountants Journal June, 2019

New Delhi CA. Aniket Talati
Times [email protected]

Video lectures of Foundation Course portal provides options to purchase all relevant
publications and artefacts online. Anyone interested
(https://icai.org/elearning) can generate his/her own accounts and place his/
her orders on online store. Students, upon successful
Entire Foundation course material is available on registration to the course, will be allotted coupon(s)
Digital Learning Hub. The learning is facilitated against registration. Foundation Course students
with videos with Chapter wise Content accessible will be allotted 1 coupon, Intermediate and Final
on desktop/mobile device mode. course students will be allotted 2 coupons. The
Intermediate and Final course students can choose
Students can access the same FREE of Cost ! to use their coupons as per their requirement.

Two Million UDIN’s https://icai-cds.org/

Members have attested over Twenty Lakh Representations to Government
Certificates/ Tax Audits/ GST Audits since launch
of UDIN. It signifies the immense professional • CBDT: Status - Successful
opportunity as well as the phenomenal response by
all stakeholders. It’s worthwhile to mention that It has been decided by CBDT to extend the due
other 2 sister institutes ICSI & ICMAI are also date of filling of Income Tax Returns from July 31
emulating our model ! to August 31

This unique initiative has placed ICAI as a global www.incometaxindia.gov.in/news/order-for-
leader with many countries keen to emulate the extension-of-duedate-for%20filing-ofitrs-23-07-
same. 2019.pdf

Several instances of detection of Fraudulent Overseas Campus Placement for CAs & Inter
Certificates have also been reported and CAs
appreciated by members.
I am happy to inform that in a bid to provide global
ICAI’s very own Amazon ! opportunities to the Chartered Accountants,
Committee for Export of CA Services (of which I
CDS (Central Distribution System), is an initiative am Vice Chairman) is organising its overseas
from ICAI to make sale of all ICAI publications - campus placement on 18th - 21st October 2019
faster and easier. along with CMI&B of ICAI. It is under the
Champion Sector initiative of GoI. In a step forward
ICAI has developed this portal with the intention to the ICAI’s initiative that started last year,
of providing study material to its Registered accountants (Inter CAs) have been included in this
Students at their door step and to sell ICAI overseas placement drive. I request all professionals
publications and other artefacts to Students, who wish to avail themselves of this opportunity to
Members and other stakeholders online and deliver register for the placement programme, which starts
the same at the doorstep of the buyer. from 16th August 2019.

ICAI has developed an online store portal for its
students, members and for other stakeholders. This

Ahmedabad Chartered Accountants Journal June, 2019 179

New Delhi Times • Apply for Membership(Form2) https://
youtu.be/lhAxuTnMXfA
• Register https://cmib.icai.org from Aug 16, 2019
Interviews @ Ahmedabad on 20th / 21st Oct • Register as Fellow(Form3) https://youtu.be/
VQoZYt_LpJA
Guidelines for the Candidates
Approach to upgrade existing Accounting
- The register online on https://cmib.icai.org/ by Standard
paying non-refundable registration fee of Rs.
1000/- by Chartered Accountants and Rs. 500/ The Indian Accounting Standards (Ind AS), as
- by chartered accountancy students who have notified by the Ministry of Corporate Affairs in
completed their articleship training. February 2015, are applicable to the specified class
of companies.Accounting Standards notified under
- Centre once opted cannot be changed. Companies (Accounting Standards) Rules, 2006,
and those issued by the ICAI are applicable to
- Can opt only one centre for interview. entities to whom Ind AS are not applicable.

- No restriction on number of interviews a However, on the basis of the discussions held at
candidate can attend. various standard setting forums, such as, the
Accounting Standards Board (ASB) of the Institute
- To carry originals of all testimonials with copies of Chartered Accountants of India (ICAI), NACAS
at the time of interview. and the Ministry of Corporate Affairs (MCA) , it
had been decided to upgrade Accounting Standards
- Selected candidates upon accepting the offer to bring them nearer to Ind AS. In this context, t h e
cannot appear for any other interview or accept ASB and the Council, ICAI, had finalised the
job from any other employer at the Campus. Approach Paper for upgradation of existing
Accounting Standards which provides broad
- Candidates to attend interview at their cost. approach which may be followed in the upgradation
of the AS.
- Entire process is online https://cmib.icai.org/
In pursuance to the discussions held at 383rd
- ICAI/participating organisation will not be meeting of the Council held on May 21, 2019, the
responsible for selection / rejection of Hon’ble President, ICAI, has constituted a Group
candidates. of Central Council Members (CCMs) to review the
same. I have been nominated as a part of the group
- ICAI shall not be responsible for any dispute and would be raising genuine concerns of small
between candidates and participating and medium practitioners. I am of the firm belief
organisations. that the time is right for India to take lead as a global
standard setter not simply emulate and import
- Once consented, it is mandatory to attend the foreign standards. The impact of this exercise
interview, else will be debarred from future would be huge since basic accounting standards
events. that are applicable to firms / proprietors / non
corporate entities would be affected. It will have
- Advised to strictly adhere to the timelines for an impact on the entire accounting landscape.
completing the process.
hhh
Some recent videos on SSP which members would
find useful are listed below for ready reference

• SSP: First time Login creation https://youtu.be/
7Sd754ba1-8

• Membership Fee Payment. https://youtu.be/
VBMxDn-yZ9k

180 Ahmedabad Chartered Accountants Journal June, 2019

Association

News

CA. Shivang R. Chokshi CA. Ketan G. Mistry
Hon. Secretary Hon. Secretary

Forthcoming Programmes

Date Day Time Programmes Speakers Venue

17-06-2019 Monday 4.00 p.m. to GST Study Series CA. Pathik Shah CAA Office
7.15 p.m. CA. Punit Prajapati

18-06-2019 Tuesday 4.00 p.m. to GST Study Series CA. Bishan Shah CAA Office
7.15 p.m.
CA. Khushboo Kundalia

BRAIN TRUST CUM WORKSHOP

Date Day Time Programmes Speakers Venue

21-06-2019 Friday 4.00 p.m. Issues on Revision CA Kaushik Patel ATMA Hall,
to in Company Audit (Senior Partner - Opp. City
Manubhai & Shah LLP)
7.45 p.m. Reporting Requirements- & CA Hirak Patwa Gold Cinema,
SA 700 to SA 706 (Director PwC India) Ashram Road,
and SA 720 Ahmedabad

Date Day Time Programmes Speaker Venue

25-06-2019 Tuesday 4.00 p.m. to GST Study Series CA. Avinash Poddar CAA Office
7.30 p.m. CA. Nitesh Jain

26-06-2019 Wednesday 4.00 p.m. to GST Study Series CA. Jigar Shah CAA Office
7.30 p.m. CA. Rashmin Vaja

27-06-2019 Thursday 4.00 p.m. to GST Study Series CA. Vaibhav Jajoo CAA Office
7.30 p.m. CA. Hardik Modh

Cultural & Entertainment Musical Evening

Date Day Time Programmes Venue

28-06-2019 Friday 8.30 p.m. Showman Musical Evening Pandit Din Dayal Auditorium,

with Debojit Saha B/h.Rajpath Club, Ahmedabad

Glimpses of events gone by:

Study Circle (Direct Tax) Meeting

Date Programmes Speaker Venue
CAA Office
03-05-2019 Amendments in IT Act applicable for CA. Palak Pavagadhi
Russia
AY 2019-20 & Changes in ITRs applicable CA. Manthan Khokhani

for AY 2019-20

International RRC Russia

12-05-2019 To International Residential Refresher Course Various
20-05-2019

hhh

Ahmedabad Chartered Accountants Journal June, 2019 181

182 Ahmedabad Chartered Accountants Journal June, 2019

Ahmedabad Chartered Accountants Journal June, 2019 183

184 Ahmedabad Chartered Accountants Journal June, 2019