Articles by Manikanta Raju CA,CWA,(CS)

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Internal Procedures for Prevention of Insider Trading

  Manikanta Raju CA,CWA,(CS)    17 January 2012 at 12:18

To start with -An insider is a person who has access to the price sensitive information of the company. Trading (Selling or purchasing of shares) the stocks of the company directly (by himself) or indirectly (through connected persons) based on this



All about SIP (Systematic Investment Plan)

  Manikanta Raju CA,CWA,(CS)    15 September 2010 at 11:42

This is the market revolutionary change happened, achieved fame and many of us heard of it without knowing much about it. Unfortunately, many new investors seem to be under a misconception that it is a type of mutual fund. A Systematic Investment Pl



Taxation aspects in case of corporate restructuring

  Manikanta Raju CA,CWA,(CS)    04 September 2010 at 12:32

Now a day’s cross border transactions, mergers and acquisitions and amalgamations, demergers have been increasing significantly… Various interested people of diversified profession getting benefited from the above transactions, they are



A brief view on - DTC Revised Discussion Paper

  Manikanta Raju CA,CWA,(CS)    12 July 2010 at 11:14

Introduction: The Government has released the Revised Discussion Paper on the Direct Taxes Code (“DTC”) on June 15. While retaining the basic philosophy and object of the DTC, the Revised Discussion Paper seeks to address 11 key issues



Its all about TRANSFER PRICING

  Manikanta Raju CA,CWA,(CS)    18 June 2010 at 12:43

Key Notes: Transfer pricing relates to the pricing of transactions (such as transfer of goods, services, intangibles and funds) that take place within affiliate segments of a group company in different tax jurisdictions. Transfer pricing is typica



Points to be considered while acquiring a company

  Manikanta Raju CA,CWA,(CS)    16 June 2010 at 10:55

Now a day’s cross border transactions, mergers and acquisitions became quite common in a regular business phenomenon. In this article I will discuss a few points as a course of initial observations to be considered while acquiring company- 1)



EOU and its difference with SEZ

  Manikanta Raju CA,CWA,(CS)    14 June 2010 at 11:52

Exported Oriented Units: Units undertaking to export their entire production of good & services may be set up under the EOU scheme Procedural Aspects: Application for setting up, to be made to- ü ‘Board of approval ‘ (BOA) for



Concept of SEZ

  Manikanta Raju CA,CWA,(CS)    02 June 2010 at 11:31

Query-1: What is the concept of SEZ??? Clarification: SEZ is a “Specifically delineated duty free enclave”……. Let me explain this with an example ------ “Think of sitting in a library and studying and that the libr



How to prepare for Nov'10 PCC/IPCC Exam

  Manikanta Raju CA,CWA,(CS)    27 May 2010 at 12:00

I will tell you how I have prepared for my CA PE-II (Now it is PCC) exams, you can follow if it suits you…Total subjects – 6Problematic - 3 (Accounts, Costing, Taxation)Theory - 3 (Remaining) Rank both the problematic an



TDS Amendments and its Impact

  Manikanta Raju CA,CWA,(CS)    12 May 2010 at 16:35

Some says TDS is a simple, logical and interesting area. On the other hand most of the people are of the opinion that it is Vast, difficult and complicated. For fun professionals says TDS is a TEDIOUS topic (Both TDS and tedious have same pronunciat