OF WIRC OF ICAI AHMEDABADicaiahmedabad.com/newsletter/July-2016-newsletter.pdf · CA. Chintan Patel 90999 21163 SECRETARY CA. Nirav Choksi 98254 91291 TREASURER CA. Harit Dhariwal

The Institute of Chartered Accountants of India(Set up by an Act of Parliament)

Vol. No. 3 | Issue No. 4 | July 2016

AHMEDABAD BRANCH OF WIRC OF ICAI

Editorial VAT Updates Service Tax Updates Company Law Updates3 5 6 7

CA. Vikash JainChairman’s Message

Dear Members,

I feel proud to start my communication with all the members after having celebrated our 67th foundation day with such a great enthusiasm and passion. The theme for this year's CA Day celebration was "Proud to be CA". The members across all the sections of our fraternity including the members in industry as well as in practice are now geared up for the hectic schedule ahead and to discharge the time bound professional responsibilities with perfection and excellence.

We at branch are trying to address the need of all the members of the branch and nearby areas, the seniors and experienced as well as the youngsters. In our endeavor to pursue this we started New opportunity series for our members with an idea not only to share the various areas where our Chartered Accountants can play a important role but also to create the awareness about the responsibilities and legalities as we have to understand the very basic principle that every authority comes with responsibility. The idea was very unique and received good response from the fraternity. Our managing committee member CA Ganesh Nadar played a pivotal role in organizing the series which comprised of total 14 lecture meetings on different dates spread across the month. This also helped us to merge with our aim of developing new faculties from Ahmedabad and nearby areas. The next program was to take forward the vision of our Honorable Prime Minister of India, ShriNarendrabhaiModi for "Make in India" with the support of SIDBI. Four lecture meetings under the Service tax series were also done during this month of June. The participation was very good throughout the series. A seminar covering the practical aspects in filing of E-TDS returns was also conducted.

The technology is involved in our day to day life and is inevitable for any Chartered Accountant. We conducted 2 workshops on Excel training this month. This will be a regular feature at branch and we are planning few more workshops soon on this. When we talk of technology how can we forget that with the evolving technology the frauds are also increasing and casting more responsibilities on our profession. To create awareness we had a program on Fraud Investigations and Forensics which was well received and appreciated with huge participation. We also had program on Basics of NRI Taxation. Managing Committee member, CA Rajiv ravani is working hard to popularize the subject International Taxation amongst the members.

The two giant steps taken during our journey in the month of June were the First ever DTRC series and series on Companies Act, 2013. Both the series were spread over 5 days with the best of the faculties from the country. DTRC series received a participation of 550 to 700 members on various days. Such response in any series in Ahmedabad is unprecedented. This was a history created by the Ahmedabad branch and our Treasurer CA HaritDhariwal and RCM CA Purushottamkhandelwal were instrumental for this series. The paper book published for the series was very much appreciated. In the companies act series also the response from members was very good and we plan to have more such programs in future.

MEMBERS

CA. Dhinal Shah, CCM98250 29950

CA. , RCMPurushottam Khandelwal98250 20844

CA. Aniket Talati, RCM98255 51448

CA. Priyam R. Shah, RCM98240 96112

EX. OFFICIO MEMBERS

CHAIRMANCA. Vikash Jain93277 15892

VICE CHAIRMANCA. Chintan Patel90999 21163

SECRETARYCA. Nirav Choksi98254 91291

TREASURERCA. Harit Dhariwal99789 42299

CHAIRMAN : CA. Fenil Shah

CO-CHAIRMAN : CA. Hersh Jani

CONVENER : CA. Harshid Patel

CA. Bishan Shah

CA. Fenil Shah

CA. Ganesh Nadar

CA. Rajiv Ravani

CA. Nimesh R. HariyaCA. Antim ParikhCA. Rohan ThakkarCA. Jitendra TeelaniCA. Manisha ShahCA. Maulik J. Vora

NEWSLETTER COMMITTEE

MEMBERS

OFFICE BEARERS

Photo Gallery 8-15

Vol. No. 3 | Issue No. 4 | June 2016

Ahmedabad Branch of WIRC of ICAI

We are the partners in Nation building and Government of India also wants to participate in all major events and initiatives. One such recent drive is Income Declaration Scheme-2016. We are playing active role to make this a success. We did three seminars first on 29th June with various Trade bodies and Professional bodies in the presence of Principal Chief Commissioner of Income Tax ShriBalvirSinghji and also on 2nd July which was a national campaign wherein almost all the branches of ICAI did that seminar on the same day. Finally on 10th July we played an active role in the seminar on IDS in the presence of Hon. Union Finance Minister ShriArunJaitleyji, Hon. Chief Minister of Gujarat Smt. Anandiben Patel and Revenue Secretary of India ShriHasmukhAdhiaji. This seminar received overwhelming response with a participation of 2400+ persons and was open for general public also.

GST is knocking the door and we had a good seminar on 7th of July for discussing the various provisions contained in the draft.

Another flagship event of Ahmedabad branch namely Service Tax & VAT RRC was done at The Lebua resort, Jaipur. Participants from all across the country were there. The efforts made by CA Bishan shah for managing the event are worth mentioning here.

We also hosted Post qualification course on IFRS and two parallel batches on Certificate course of Concurrent Audit.

Besides the topics of academic and professional interest we also celebrated the International Yoga Day with very good participation to create awareness about the physical as well as mental health. CA Fenil shah coordinated the entire event.

We also had a Health check up camp for our members and their families with the CIMS Hospital. Various tests were conducted and about 200 persons were benefitted from this camp.

We launched the International Study Tour to South Africa. This has generated huge response. I would say special thanks to CA AniketTalati as he has designed the entire tour in a very beautiful way.

I cannot refrain myself from discussing about the flagship event and the pride day of Chartered Accountants, The CA Day. The day was full of activities and as vibrant as our Institute is. We started with a Greenothon in the morning with the theme of Save Paper, Save Trees and Save Earth. This we took up as our initiative to pass on a better world to live in to the next generations. The participation was splendid and turnout was more than 700 members and students in early morning at 6 am. The Greenothon was flagged off by Dy SP of Ahmedabad, Smt. PannabenMommaya.

Thereafter Flag hosting was done by our member CA SanketKalyani, who even after being specially abled is doing remarkably good in his profession and is working as a senior manager in an MNC. His words were very inspiring and motivating to one and all present. We had blood donation program and we collected 215 bottles as our social responsibility. AGM was also conducted at 10 AM in the morning. In the afternoon we did a program with the PaldiVikasGruh resident girls. This program was specially planned to bring smiles on the face of the underprivileged girls. The CA Day evening started with the inspirational and motivational speech by Pujya Swami Brahmavihariji on the topic of "Power of Love and Positive Attitude". Everyone present was mesmerized and wanted to hear him for hours. His preaching is very relevant.

Then came the most awaited Cultural Jumboree. The participation this year was unprecedented. We wanted to accommodate every single member with his or her family but space is always a constraint. We were striving initially to get the participation but in the last few days every day hundreds of calls were being received for the passes but unwillingly we had to refuse. The audience was enjoying the program sitting in the stair cases. This talks a ton about the program. I along with my entire managing committee thank the members of Ahmedabad branch and near by branches for being with us every time. This love and affection inspires us to do more and more events.

The WICASA activities are also on in full swing under the leadership of CA Chintan Patel. We had an Industrial visit to IIM-Ahmedabad and also a seminar on ICDS by our CCM CA Dhinalbhai shah& Income Tax return filings. Quiz and elocution contest for CA Students received great response on CA Day.

Before signing off, I would like to draw the kind attention of all our esteemed members of this noble profession that some unscrupulous

elements are determined to bring bad name to our profession at large and dragging the issues to the media. In past also such

condemnable acts were carried out. Appropriate actions are being taken by the HO at ICAI for all such acts. However I urge the members to

02


Ahmedabad Branch of WIRC of ICAI 03

:

EditorialCA. Fenil Shah

Dear Professional Colleagues,

After receiving a very positive response to the May 2016 edition on the Theme “Environment”.,It gives

me immense pleasure to publish the Newsletter of July 2016 on the Theme “CA Day”.

Hereby I take this opportunity to thank the contributors of updates till now and sparing time for the

Profession. Let me also admit that in order to make this newsletter more resourceful, your support by

way of contributing Updates, useful tips, etc. is required. We request you to send your contributions on the topics of Direct &

Indirect Tax, Corporate Law, VAT, Information Technology, Economics and other interesting topics. Kindly mail your

contributions, achievements, etc. on The Editorial Team will publish the best contribution at its own

discretion. I extend thanks to the Editorial Team for their hard work to publish this Newsletter.

With Best RegardsCA. Fenil ShahEditor, Ahmedabad Branch

[email protected]

kindly verify the issues before arriving at any conclusion and all the information are available and accessibleat the branch and also rebut

and condemn such act so that we can move with high head in the society.

Once again I along with Secretary of branch CA NiravChoksi thank you all the members and students for such a wonderful

response to all the activities and showering your love and affection on TEAM AHMEDABAD.

With Best RegardsCA. Vikash JainChairman, Ahmedabad Branch

Honour given by the CIMA to Shri L Kulshrestha,GM(Finanac) & CFO

CA.Lavanya Kulshrestha, GM (Finance) & CFO,Gujarat Mineral Development Corporation Limited was honoured by the Chartered Institute of Management Accountants as most influential CFOs of India in recognition and appreciation of valued contribution in Financial field.This was presented on 23 rd June,2016 during award ceremony held atTajLands End,Mumbai.

It is a pride moment that CA. Lavanya Kulshrestha, General Manager (Finance) and CFO has become the recipient of this

prestigious national level honour. Earlier also Shri Kulshrestha has received national leval award for exemplary work in

finance area.

Congratulation

Shaping desire after desire, that, indeed, is the pure.kamam kamam Puruso nirmimanah


Ahmedabad Branch of WIRC of ICAI04

“Guru Purnima”

Guru Purnima means “Honoring and Celebrating the source of Wisdom”.

See, life has taught you so many things – what is right and what is wrong? What is real and what is unreal? Why you chose that which was not right, or that which was right? This you don't have to ask somebody,

something inside you tells you, isn't that so? Something inside you tells you 'This is right'. Something inside you pricks you and tells you 'This is wrong'. Honor that! When you reflect on your life and honor the wisdom that life has offered you, that is honoring the Guru because the Wisdom is the Guru Principle. So the Guru is present within you!

This Guru Purnima, reflect on your life and honor the wisdom that life has offered. It is a day to be grateful. When you see how wisdom has transformed your life, you feel grateful for all that has come your way. Celebrating this feeling of gratitude is Guru Purnima.

Wisdom is there in each and every one of us, but we must throw light on our life, because when we throw light on our life, wisdom dawns.

So everyday could be Guru Purnima in your life when you honor what life has taught you.

Present Era “Guru Purnima”

In ancient times GURU was given utmost importance, our glorious past was blessed with greatest of gurus like Vyasa, Dronacharya, Shri Krishna who showed us the path of enlightment.

Today in this modern era do we really give such importance to our teachers? In today's changed scenario, apart from a ritualistic sense does Guru Purnima have real significance? Today the relevance of education has changed. Accordingly the meaning of guru has also changed.

Guru isn't a person, it's a positive light which always leads to a right direction and even if you fall, energy that strengthens you to get up and move ahead. Guru Purnima in its real sense is recognizing that positive light and energy.

Let us Understand the True meaning of Guru Purnima with Historic Example of Eklavya:

03

:



Vat Updates (Contributed by CA. Monish S. Shah)

[email protected]

Important Judgments

1) The business was run by another person using the registration of the appellant. The assessment order was passed u/s. 31(3) forfeiting the tax and levied penalty u/s 31(4) of the act. The same was remanded back with Assessing officer to carry new fresh assessment in presence of the party who defrauded. The same was remanded as in order to give proper justice in the case of M/s. Shiv Dyechem S.A. No 625 of 2009 decided on 15/07/2015. Reported at 2015 GSTB II page 453

2) The amount of freight charged separately in the sale invoice is held as part of sale price considering the terms of the purchase order. The claim of goods sold in the course of interstate trade and commerce in the SEZ area is disallowed in the absence of form I

Held in M/s. Suyog Electricals Ltd. S.A. No 465 of 2012 with S.A. No 503 of 2013, decided on 15/07/2015. Reported at 2015 GSTB Part II Page 431

3) In Tirupati Enterprise v/s The State of Gujarat SCA No 6078 of 2016 it was held that detention of truck cannot be made for indefinite period. After detaining truck, goods to be seized and vehicle to be released

4) In Shri Lakshmi Textiles v/s. The CCT and Others [2016 (1) TMI-329 Madras High Court it was held in the Petitioner paying the taxes to his supplier is not under dispute, the Petitioner cannot be compelled to reverse the input tax credit due to non-payment of Vat Liability by the selling dealer relevance put on Sri Vinayaga Agencies V/s The AC (Ct) Chennai and Another [(2013) 60 VST 283 (Mad)].

Interpretation :

However though a good direct Judgment this will not held a good place under Gujarat after introduction of section 11(7a). However this may be a good case in era before the same section was amended

5) In the case of Ambuja Cement dated 22-04-2016 it was held in the High Court of Gujarat that turnover of purchase doesn't include tax and the same should not form part when reduction of ITC is to be done. Thus the definition of purchase price doesn't include tax

Interpretation

Using the analogy it can be said that sales price also doesn't include tax and thus if the total sales excluding tax is less than 1 crore then audit shouldn't apply and even the total turnover of purchase and sales to be shown in returns shouldn't include tax. It has been an age old method to file return with tax and also to do audit if turnover of sales plus taxes cross 1 crore. However this is just my opinion and thus fellows may take a conservative view and carry the practice they are following

Ammendments

1) The Gujarat Government wishes to ease the business and thus now the registration will be done through IFP site. The link of s t e p s a n d p r o c e d u r e i s a t t a c h e d h e r e w i t h https://commercialtax.gujarat.gov.in/vatwebsite/download/VATCST_registration_through_IFP_14062016.pdf

The site will enable dealers to take registration from various authorities under one page. The new registration has to be done

thfrom this link from 14 June 2016

2) (GHN-42)VAT-2016-S.40(1)(10)-TH hereby authorizes the Commissioner to grant refund to the dealers manufacturing edible salt of amount of tax paid by them and separately charged by any registered dealer from whom they have purchased the salt, subject to –

sta) the production has been done between 1 April 2016 and th26 May 2016,

b) shall furnish details of purchases of the salt for which refund is claimed,

c) the dealer will make an application for refund of tax paid alongwith its return to the concerned CTO and the same shall grant refund as per provisions of sec 37 and rule there under,

d) shall not claim tax refund for the purchase of salt for which refund is already claimed

e) It shall not exceed the amount of tax in respect of the same goods, actually paid under the GVAT Act 2003 into the Govt treasury



Service Tax Updates (Contributed by CA. Rahul Maliwal)[email protected]

The Government announced a new cess namely 'Krishi Kalyan Cess' (“KKC”), to be levied at 0.5% on the value of all taxable services w.e.f. June 1, 2016.

Following relevant provisions applicable for KKC

1. KKC would be applicable at the rate of 0.5% and the effective rate of service tax post KKC would be 15% (14% Service Tax + 0.5% Swachh Bharat Cess + 0.5% Krishi Kalyan Cess).

2. KKC will be calculated in the same way as the Service Tax and Swachh Bharat Cess is calculated. This means that the taxable value to be taken for KKC would be the same as that for Service Tax and Swachh Bharat Cess. So, KKC would be 0.5% of the value of taxable service.

3. KKC would be required to be shown as a separate line item in the invoice after Service Tax and Swachh Bharat Cess.

4. Circular No. 194/04/2016-ST dated 26th May, 2016 has prescribed the minor head for payment of KKC.

5. As per Notification no. 27/2016-ST dated 26th May, 2016 has prescribed that provision of Reverse Charge Mechanism shall apply to KKC.

6. Krishi Kalyan Cess will not levied on (Notification no. 28/2016-ST dated 26th May, 2016):-

- Services which are exempt by Notification issued under 93(1) of the Finance Act, 1994 it includes Mega Exemption notification 25/2012- ST

- Services which are exempt by special order issued under 93(2) of the Finance Act, 1994

- Services which are specified in the Negative list u/s 66D of the Finance Act, 1994

- Activities which do not fall within the definition of service u/s 65B(44) of the Finance Act, 1994

7. As per Notification no. 28/2016-ST dated 26th May, 2016 KKC would be leviable only on that percentage of taxable value which is specified in the Notification no. 26/2012-ST, therefore KKC would be charged on the percentage of taxable value after abatement.

8. As per Notification no. 28/2016-ST dated 26th May, 2016, the value of taxable services for the purposes of the KKC shall be the same as the value taken for determining service tax under the Service Tax Valuation Rules. Hence rule 2A of the Service Tax Valuation Rules for works contract and rule 2C of the Service Tax Valuation Rules for restaurant and outdoor catering services shall apply mutatis mutandis.

9. As per Notification no. 28/2016-CE(NT) dated 26th May, 2016 provides that :-

- An output service provider is entitled to take Cenvat Credit on input services in respect of KKC. ( Not available to manufacturer )

- Cenvat Credit of any other duty, tax or cess will not be utilized for payment of output KKC

- Cenvat Credit in respect of KKC on input services will be utilized only towards payment of KKC on output services.

10. As per Notification no. 29/2016-ST dated 26th May, 2016 has prescribed rebate on Krishi Kalyan Cess will also be allowed in case of export.

11. As per Notification no. 31/2016-ST dated 26th May, 2016 has prescribed that KKC be calculated on services covered by Rule 6 of the Service Tax Rules (i.e. air travel agent, life insurance premium, purchase and sale of foreign currency and services by lottery distributors/selling agents in proportion to service tax rates applicable .

rd12. As per Notification no. 35/2016 – ST dated 23 June, 2016 has exempted taxable services with respect to which the invoice for the service has been issued on or before May 31, 2016, from the whole of KKC leviable thereon, subject to condition that the provision of service has been completed on or before May 31, 2016.Thus, no KKC shall be payable in cases where invoice is raised and provision of service has been completed on or before May 31, 2016.



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Company Law Updates (Contributed by CA. Chintal Patel)

[email protected]

1. Amendment in the Companies (Acceptance of Deposits) Rules, 2014.

thIssue date: 29 June, 2016

The MCA has issued The Companies (Acceptance of Deposits) Amendments Rules 2016. It includes following amendments, among other matters:

- Deposit does not include an advance towards consideration for providing future services in the form of a warranty or maintenance contract as per written agreement or arrangement, if the period for providing such services does not exceed the period prevalent as per common business practice or five years, from the date of acceptance of such service whichever is less.

- Companies may accept deposits without deposit insurance contract till the 31 March 2017 or till the availability of a deposit insurance, whichever is earlier.

- Every company other than private company, will disclose in its financial statement by way of notes about money received from the directors and every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.

2. Clarification for removing of difficulties for applicability of section 139 (2) of the Companies Act, 2013.


The MCA has issued Companies Third (Removal of Difficulty) Order, 2016 regarding applicability of the provisions of Rotation of Auditors. The existing third proviso to Sec. 139 (2) provided that every company, existing on or before the commencement of this Act which is required to comply with provisions of the Sec. 139 (2) shall comply with the such requirements within three years from the date of commencement of the said Act.

The same has been substituted as follows :

"Provided also that every company, existing on or before the commencement of this Act which is required to comply with the provisions of this sub-section, shall comply with requirements

http://www.mca.gov.in/Ministry/pdf/Rules_30062016.pdf

of this sub-section within a period which shall not be later than the date of the first annual general meeting of the company held, within the period specified under sub-section (1) of section 96, after three years from the date of commencement of this Act." It will be deemed to have come into force from 1 April 2014.

3. Constitution of the National Company Law Appellate Tribunal.stIssue date: 01 June, 2016

MCA issued notification for constitution the National Company Law Appellate Tribunal for hearing appeals against the orders of

stthe National Company Law Tribunal w.e.f 1 day of June, 2016. http://www.mca.gov.in/Ministry/pdf/Notification_02062016_II.pdf

Transfer of matters or proceedings or cases pending before the Company Law Board to National Company Law Tribunal

The Central Government has fixed 1 June 2016 as the date on which all matters or proceedings or cases pending before the Board of Company Law Administration (Company Law Board) will stand transferred to the National Company Law Tribunal and it will dispose of such matters or proceedings or cases in accordance with the provisions of the Companies Act, 2013 or the Companies Act, 1956.

4. Amendment in the Companies (Appointment and Remuneration of Managerial Personal) Rules, 2014.


MCA has amended Companies (Appointment and Remuneration of Managerial Personal) Rules, 2014 by enforcing the Companies (Appointment and Remuneration of Managerial Personal) Amendment Rules, 2016 by introducing some changes.

http://www.mca.gov.in/Ministry/pdf/ROD_Third_Order_2016.pdf

http://www.mca.gov.in/Ministry/pdf/Notification_02062016_III.pdf

http://www.mca.gov.in/Ministry/pdf/AmendmentRules_01072016.pdf



Seen (L to R) CA. Harit Dhariwal, CA. Vikash Jain, Chairman and CA. Nirav Choksi

CA. Ganesh Nadar,

NEW OPPORTUNITIES FROM THIS SERIES... IN THE MONTH OF JUNE

CA. Nilesh Delvadiya CA. Gyanchand Pipara

Speakers

Seen (L to R) CA. Purushottam Khandelwal-RCMCA. Vikash Jain, Chairman, CA. Khushroo Panthaky, CA. Chintan Patel and

CA. Saurabh Shah

,

CA. Khushroo Panthaky CA. Pradeep ModiCA. Durgesh Pandey

Welcoming the faculties

Seen (L to R) CA. Rajiv Ravani CA. Vikash Jain, Chairman, Shri C. S. Thanvi- General Manager, SIDBI, Shri Kirti Jain-Dy. General Manager, SIDBI, Shri Pradmo Vijayvargia-DGM Incharge SIDBI, CA. Priyam Shah-RCM and CA. Himanshu Patel

,

LECTURE MEETING ON MAKE IN INDIA ON 03.06.2016

Cross Section Audiance



Seen (L to R) Neerav Agrawal, CA. Harit Dhariwal and CA. Purushottam Khandelwal-RCM

CA. Vikash Jain-Chairman,

LECTURE MEETING ON PRACTICAL ISSUES IN E-FILING OF TDS RETURNS ON 04.06.2016

Seen (L to R) CA. Bishan Shah, CA. Uchit Sheth, Faculty and CA. Rahul Patel

4TH MEETING OF SERVICE TAX SERIES 2016 ON 4.6.2016

Welcoming to FacultyCA. Harit Dhariwal

3RD WORKSHOP TRAINING ON EXCEL - MAKING OF EXCEL CHAMP I ON 05.06.2016

3RD WORKSHOP TRAINING ON EXCEL - MAKING OF EXCEL CHAMP I ON 05.06.2016



Seen (L to R) CA. Vikash Jain-Chairman, CA. Pradip Modi-Faculty, CA. Rajiv Ravani and CA. Purushottam Khandelwal-RCM

LECTURE MEETING ON INTERNATIONAL TAXATION ON 09.06.2016

Seen (L to R) CA. Priyam Shah-RCM, CA. Nirav Choksi, CA. Dhinal Shah-CCM, Dr. Girish Ahuja-Faculty, Shri Mahesh Shah-Commissioner of Income Tax, CA. Vikash Jain-Chairman, CA. Purushottam Khandelwal-RCM, CA. Aniket Talati-RCM and CA. Harit Dhariwal

DIRECT TAX REFRESHER COURSE 2016 @ AHMEDABAD ON 10.06.2016

Inauguration Session

Dr. Girish AhujaFaculty

CA. Tushar HemaniFaculty

7th MEETING ON SERVICE TAX SERIES 2016 ON 19.06.2016

Seen (L to R) CA. Ashish Shah, CA. Bishan Shah, CA. Sunil Gabhawala-Faculty and CA. Jay Dusej



Seen (L to R) CA. Parag Raval, CA. Vikash Jain-Chairman, CS Reema Jain-Faculty, CA. Chintan Patel,

CA. Nirav Choksi and CA. Jay Sheth

CA. Purushottam Khandelwal-RCM,

1st MEETING OF COMPANIES ACT 2013 SERIES ON 11.06.2016

Inaguration Session

5th MEETING ON SERVICE TAX SERIES 2016 ON 13.06.2016

Seen (L to R) CA. Rishit Bagadiya, CA. Vikash Jain-Chairman, CA. Manish Gadia-Faculty, CA. Bishan Shah and CA. Vinod Agrawal


CA. Manish Gadia-Faculty

HALF DAY SEMINAR ON FRAUD INVESTIGATION ON 17.06.2016

Seen (L to R) CA. Ronak Jain, CA. Chetan Dalal-Faculty, CA. Sarang Dalal-Faculty, CA. Vikash Jain-Chairman, CA.

Manish Gadia-Faculty, CA. Bishan Shah and CA. Vinod Agrawal


CA. Chetan Dalal-Faculty CA. Sarang Dalal-Faculty



Seen (L to R) CA. Bishan Shah, CA. Hardik Modh-Faculty, CA. Jigar Shah-Faculty, CA. Vikash Jain-Chairman and others

LECTURE MEETING ON INTERNATIONAL TAXATION ON 09.06.2016

CA. Jigar Shah-Faculty CA. Hardik Modh-Faculty

CERTIFICATE COURSE ON CONCURRENT AUDIT ON 18.06.2016

Welcoming the faculty Welcoming the facultyInauguration Session

2ND COMPANY LAW SERIES ON 18.06.2016

Seen (L to R) CA. Sanket Shah, CA. Kaushal Kapasi, CA. Sarvesh Joshi-RCM, CA. Vikash Jain-Chairman, CA. Durgesh Kabra-Faculty, CA. Purushottam Khandelwal-

RCM and CA. Anuj Shah

Welcoming the faculty Welcoming the faculty



Seen (L to R) CA. Paurav Shah, CA. Mohit Tibrewal, CA. Pradip Kapasi-Faculty and CA. Harit Dhariwal

2nd MEETING OF DIRECT TAX REFRESHER COURSE (DTRC) ON 18.06.2016

YOGA DAY CELEBRATION ON 21.06.2016

Welcoming the faculty Welcoming the faculty



Seen (L to R) CA. Urvashi Jindal, CA. Nirav Choksi, CA. Purushottam Khandelwal-RCM, CA. Vikash Jain-Chairman and Adv. Kapil Goel-Faculty

3RD MEETING OF DIRECT TAX REFRESHER COURSE (DTRC) ON 25.06.2016

CA. Sunil TalatiPast President-ICAI

Adv. Kapil Goel-Faculty

HEALTH CHECK UP FOR MEMBERS AND FAMILY MEMBERS BY CIMS HOSPITAL AND TALK BY DOCTORS ON 26.06.2016

Seen (L to R) CA. Harit Dhariwal, CA. Purushottam Khandelwal-RCM, Dr. Anish Chandarana-Faculty, CA. Vikash Jain-Chairman, Dr. Urmil Shah-Faculty, Dr. Keyur Buch-Faculty and

CA. Nirav Choksi

Dr. Anish Chandarana

Dr. Urmil Shah

Dr. Keyur Buch

Faculties

CA DAY CELEBRATION



CA DAY CELEBRATION

Documents

OF WIRC OF ICAI AHMEDABADicaiahmedabad.com/newsletter/July-2016-newsletter.pdf · CA. Chintan Patel 90999 21163 SECRETARY CA. Nirav Choksi 98254 91291 TREASURER CA. Harit Dhariwal