CAclubindia Articles

Revenue or Capital Expenditure

Posted by Tapan 17 July 2015 18333 Views

Companies incur costs to acquire resources that will be used in operations to generate profits. Every cost creates either an immediate benefit or a future economic benefit. Determining when the company will realize the benefit from a cost is paramoun

How to e-verify ITR with the help of EVC

Posted by SAMEER AHMED 17 July 2015 27958 Views

Source:-The Notification No.2/2015 on dated 13.07.2015The Notification will come into effect from the date of issue.By this notification the process of verification after e-filing of any Income tax return has been modified only.Before this notificati

Back to Back Works Contract under Service Tax - Brief Analysis

Posted by CA Monalisa khuntia 17 July 2015 18455 Views

Back to Back Works Contract under Service Tax � Brief Analysis CA. Monalisa KhuntiaIntroductionWorks contract, as understood in trade, means a composite contract involving both supply of goods and provision of service. As per Article 366(29A) o

Chartered Financial Analyst (CFA) - When should you pick up this course

Posted by Nimish Goel 17 July 2015 33850 Views

Lot of students asks me the options available to them while they are doing CA or after completing CA. And one of the most asked question is �should they go for a CFA degree�. The reason of writing this article is not to tell you how to do

Issue of service tax and excise bills in electronic format

Posted by CA Sujeet Kumar 15 July 2015 11449 Views

With the advent of Digital India, as and when our PM talks about to make a digital India, the pace of technology has been grown up and everywhere Govt. has emphasized on each and every thing in India should be done with technology or should be kept w

Paradigm shift of International Arbitration in India

Posted by dr vedula gopinath 15 July 2015 4998 Views

In the wake of Liberalisation, Privatisation and Globalisation,(L.P.G) developing countries should have regulatory system w

New to income computation and disclosure standards (ICDS)? Here's what you need to know

Posted by Karan Khatri 15 July 2015 12809 Views

INTRODUCTIONBackgroundSection-145(2) of Income tax Act, 1961 empowers Central Government to issue Income Computation and Disclosure Standards (ICDS).Key Features of ICDS Effective Date of ICDS is 01stApril, 2015e. AY: 2016-17 onwards. ICDS applicable

CSR - An Overview

Posted by Srinivas 15 July 2015 6899 Views

SCHEDULE VII / SEC 135CORPORATE SOCIAL RESPONSIBILITY1. APPLICABILITY:Companies (Either private or public) having, Net worth of Rs. 500 crores or, Turnover of Rs. 1000 crores or, Net profits of Rs. 5 crores, Have to spend at least 2% of it

Learning Series on CSR LAW in India (2nd Issue)

Posted by SAGA 14 July 2015 9212 Views

Learning Series on CSR LAW in India (2nd Issue)Some Confusing & Debatable CSR IssuesIntroduction1.1.1 The law relating to CSR in India is provided in Section 135 of the Companies Act, 2013 read with Schedule VII of the Act and The Companies (Corp

Impact of GST in Haryana

Posted by CA Pravendra Rana 9717036532 14 July 2015 11122 Views

GST is a destination based tax structure which is also totally a new concept for Indian Indirect taxation scenario. With the introduction of GST in the country, there will be certain significant changes in regime of