CAclubindia Articles
Acquisition and Transfer of Immovable Property : FAQ
Aisha 24 March 2008 at 12:51Acquisition and Transfer of Immovable Property in India by a person resident outside IndiaFrequently Asked Questions (FAQs)Acquisition and Transfer of Immovable Property in India by a Person Resident outside IndiaAcquiring immovable property in India
Dividend Payout Ratio
Rahul Gupta 23 March 2008 at 14:55This ratio identifies the percentage of earnings (net income) per common share allocated to paying cash dividends to shareholders. The dividend payout ratio is an indicator of how well earnings support the dividend payment. Here's how dividends "
"dynamic current ratio"
Rahul Gupta 22 March 2008 at 21:09In this article, we'll examine the "dynamic current ratio" to assess a company's liquidity status instead of the static but commonly used current ratio. It is often calculated alongside the quick ratio and the cash ratio, to provide analyst
International Financial Reporting Standards
CA. Amit Daga 21 March 2008 at 18:23International Financial Reporting StandardsInternational Financial Reporting Standards (IFRS) the new avatar of International Accounting Standards (IAS) are issued by International Accounting Standards Board (IASB). This role was earlier discharged b
Explanation To Section 73 Of The Income Tax Act .
CA. Amit Daga 21 March 2008 at 18:23Explanation To Section 73 Of The Income Tax Act .\Section 73 of the Income Tax Act, 1961 deals with carry forward and set off losses from speculation business. Explanation to Section 73 is a deeming provision wherein if specified conditions are satis
Fringe Benefit Tax - At A Glance
CA. Amit Daga 21 March 2008 at 18:23Fringe Benefit Tax - At A Glance INTRODUCTION The Finance Act, 2005 has imposed a new tax - The Fringe Benefit Tax (FBT). The provisions relating to this new tax are contained in new Chapter XII-H (sections 115W to 115WL) of the Income Tax Act, 1961
Dr. J.J.Irani's Report On Company Law
CA. Amit Daga 21 March 2008 at 18:23Dr. J.J.Irani's Report On Company Law J.J.Irani committee has taken a very pragmatic approach towards the ground realities, emerging economic scenario and the increasingly important role of Indian corporate in global arena. The report contains 13 cha
Sanctity of Accounting Standards
Rahul Tibrewal 20 March 2008 at 23:42Under section 145 of the Income-tax Act, 1961, certain accounting standards have been made mandatory while computing the taxable income. However, this has been challenged by certain Companies on the ground that the mandatory provision is unconstituti
Mantras to Success
yogesh 20 March 2008 at 00:20C.A. Yogesh Chaudhary MANTRAS TO SUCCESS Dear Friends: There is hardly anyone in this world who would not like to succeed. People in business want expansion, people in job want promotion. Some want to succeed for fame& some for happiness but a ve
FAQ ON ACCEPTANCE OF LOAN OR DEPOSIT OF MONEY
Late CA Sampat Jain 19 March 2008 at 18:35FREQUENTLY ASKED QUESTIONS ON ACCEPTANCE OF LOAN OR DEPOSIT OF MONEY Author: CA Sampat Jain Co-Author: CA Nikita Kala Q1. What is the defi
Popular Articles
- RCM on Rent for Family-Owned Properties: Impact of Notification No. 09/2024
- Taxpayers Win - Favourable Case for Rebate u/s 87A on Short-Term Capital Gains
- Negative Impact of the GST Portal's New Invoice Management System on Quarterly Return Filers
- RCM on Properties Rented from Unregistered Landlords: Challenges for Composition Taxpayers and Some Relief Strategies
- Resolving Gaps Between GSTR-2B and GSTR-3B Data
- Understanding the New IMS (Invoice Management System) on GST Portal
- CBDT's Revised Condonation Timeline: A Chartered Accountant's Perspective
- Cracking the Direct Tax Code
CAclubindia
