Community & General Articles


Clause 36(1)(viia)

Posted by Member (Account Deleted) 25 July 2012 48963 Views

Many banks are in the state of confusion that they cant take the benefit of both the section 36(1)(vii) and 36(1)(viia) of Income tax Act. In this article I have tried to explain logically by historical approach of these sections. [1] FOR



Monetary Benefits for Tree Plantation

Posted by Paras 25 July 2012 19418 Views

Benefits for Tree Plantation I aim at planting a good idea in your mind. Carbon production is rising daily by huge volume. Gases like Carbon Monoxide (CO) and Carbon dioxide (Co2) continue to increase their share in atmosphere as you read this a



An Open Letter to CA Final May '12 Students

Posted by Aniket 23 July 2012 40824 Views

Dear Students, Youve just received your CA Final results on 19th July. I am fully aware of the tension, nervousness and the pain in the stomach for the few days preceding the CA result.



Promissory Estoppel

Posted by sivadas chettoor 23 July 2012 16999 Views

1.0 INTRODUCTION All of us know what estoppel is. I first heard about it when I was reading section 28 of the Partnership Act, 1932 which provides that a person holding out to an outsider



The Process of Verification of Marks

Posted by angshuman 23 July 2012 19573 Views

An examinee of CA exams can apply for verification of his/her answer books, either physically in his/her own handwriting, or on-line from http://icaiexam.icai.org within a month from the date of declaration of results. The process of verification of



Intangible Assets - An yardstick to measure company's value

Posted by CA Rashmi Ainapur 20 July 2012 12436 Views

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w



High Courts & Lower Courts & few issues?

Posted by Durga Rao 13 July 2012 15170 Views

Citizens very often complain about our legal system and as to how the Courts are functioning in this country. People having experience with Courts will explain in detail as to how our system functions. Unless one is a habitual litigant misusing th



Indian Legal System - Problems may not end soon?

Posted by Durga Rao 12 July 2012 23621 Views

A good legal system represents good governance in the Country. We may say that India is a vibrant democracy and we may further proudly say that Indian society reflects Unity in Diversity. There are critics of democracy and they show



Corporate accounting reporting and ethics need for CAs

Posted by Srikanthan 06 July 2012 10628 Views

Corporate accounting and reporting and Ethics Need for Chartered Accountants to introspect Introduction All around us there is this talk of lack of ethics , corruption, inability of a normal Citizen to get justice in time , so on and so for



Face Challenge and take Initiative

Posted by T.R.Radhakrishnan 03 July 2012 15652 Views

George Bernard Shaw said, Ordinary people adapt themselves to the world. The extra-ordinary persons try to adapt the world to them. Hence the progress and development of the world is through extra-ordinary people.




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