CAclubindia Articles


Mortality of independent directors

Posted by Sundharesan Jayamoorthi 11 March 2015 10237 Views

Independent Director is an important character inside any listed companys boardroom and in some of the well-governed companies. Few decades back the independent director used to be hand picked personally by the CEO and the name was recommended



VAT/CST provision relevant to proposed GST

Posted by Harsh Gadodia 05 March 2015 15204 Views

GST the biggest tax reform in India in spurring growth in the economy. It is an indirect tax that brings most the taxes which are imposed on the goods and services under single banner. As, GST is highly successful in the European and other countries,



Pre-Budget: Concrete declarations on basics of GST should be made in Budget-2015

Posted by CA Sudhir Halakhandi 27 February 2015 8078 Views

introduction of GST and the Trade and Industry is waiting for GST on the same promises as made in the Budget speeches of the Finance Ministers from year to year and now we are in year 2015 and still waiting for GST. Goods and Service tax was first re



Jaitley's Budget tasks

Posted by Guest 27 February 2015 8487 Views

For the Modi Government, shell-shocked by the excruciating electoral results in the national capital in the second week of this month still rankling, the need to recapture its larger-than-life-size image is too important to be left to the tame prepar



Key Highlights of Rail Budget 2015

Posted by CA SONIYA AGARWAL 27 February 2015 9860 Views

Indian Railway Minister Suresh Prabhu announced the much awaited Railway 2015 budget at 12 noon on Thursday February 26. Chartered Accountant-turned Railway Minister Suresh Prabhu put forward Premier points like: Energy Conservation, Technology Absor



How an act of kindness taught me the Lesson "Just Do It"

Posted by Nimish Goel 27 February 2015 9944 Views

This article has been inspired from an incidence from my personal life that happened yesterday night (24th February 2015). I had gone out for dinner with a friend who also happens to be my gym buddy. Although, both of us are quite regular going to ou



Analysis on debt service coverage ratio (DSCR)

Posted by CA N RAJA 05 July 2016 25730 Views

MANU CONVERSATION BETWEEN MANU AND VINU ABOUT DSCR (DEBT SERVICE COVERAGE RATIO) VINU Manu Hi Vinu! Vinu Hi Manu! I was about to call you! Thank god,



The Budget traditions

Posted by Anjani Kumar Sharma 26 February 2015 9167 Views

The Union Budget brings in a lot of colours and excitement with it. There are myriads of rituals and traditions forming part of the rich heritage. In an effort to identify the most interesting rituals we have compiled the following: The 5:00 P.M. St



Companies Act, 2013- Sec 128 books of accounts

Posted by CA Sripriya K 26 February 2015 78173 Views

Introduction Section 128 of the Companies Act deals with the books of accounts to be kept by the company. As per this section every company shall prepare and keep at its registered office books of account and other relevant books and papers and



TDS u/s 195: Reimbursement of Expenses

Posted by CA Rohit Gupta 27 February 2015 182965 Views

Taxability of Reimbursement of expenses has always been a contentious issue. In most of the cases, assessee get away with non-taxability of reimbursement of expenses on the plea of no profit element. However, in some cases, even without profit elemen




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