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CAclubindia Articles


Reverse mortgage

  Venkat Rao Marella    30 November 2012 at 12:28

What is Reverse mortgage and how does it operate ? It is a type of mortgage in which an owner of a residential property in Indian can borrow money against the value of his or her home. A reverse mortgage provides stream of income flows which normall



Service Tax on Parking Charges

  Ankit Gupta    30 November 2012 at 12:26

Prior to 01.07.2012 Prior to Negative List concept, Renting of immovable property excluded land used for parking purpose. The



Innovative Benchmark Indexes

  Indraneel Sen Gupta    29 November 2012 at 17:04

Innovation is not a business. It is now a need and a part of everydays life. The terms "benchmarks" and "indexes" are often used interchangeably, but they are actually unique terms that describe different things. All ind



Proceduration for Formation and Registration of Producer Company

  Ajay Mishra    29 November 2012 at 17:04

INTRODUCTION The Government of India through an amendment in the Companies Act, 1956 by the Companies (Amendment) Act, 2002 incorporating a new part IXA dealing with Producer Comp



Revenue should furnish AIR information received to Assessee

  Rupesh Srivastava    29 November 2012 at 17:03

Recently on 24th Aug 2012, ITAT held that Revenue should furnish AIR information received to Assessee - Principles of natural justice Assessee invested in mutual funds along with his wife. The assessing authority, after receiving information from A



Analysis of Education Guide - Part I - Introduction

  Madhukar N Hiregange    28 November 2012 at 12:26

Understanding the Education Guide 2012- An initial effort/ attempt Part I Introduction. The frequent changes in the service tax law is an ingredient of poor tax policy as in the certainty of laws lie the safety of the citizens.



A Look at the Insider Trading Regulations Part-2

  G S Rao    28 November 2012 at 12:26

Introduction: In Part-1, important aspects of insider trading were covered and in this conclu



Zero Distraction Study Mechanism

  CA Hareesh    28 November 2012 at 12:25

This is my debut article in CCI and it gives me an immense pleasure on presenting it to you all. The mechanism of doing a fully focussed study is what a major concern for many o



Basic Concepts of Credit for Beginners

  Balasubramanian    28 November 2012 at 12:25

Credit Basic Concepts We often hear that Business enterprises avails credit facilities in the form of Cash Credit and Term Loans from Banking system in order to meet the funding requirements of the business



Ind AS 16 Industry Impact and Way Forward

  Sanjay Chauhan (IFRS)    28 November 2012 at 11:52

In continuation of my previous article, this writeup brings out the brief differences between the two GAAPs and shares the industry impact analysis. Takes away from this article are part of the way forward section at the end. Major differences bet