CAclubindia Articles


New Year resolutions for CA/CS/CMA students.

Posted by Rohit Jain 05 January 2015 23079 Views

Dear colleagues and CAclub family! Happy New Year! The year 2015, like every New Year has finally dawned. With it, it will bring expectations, resolutions, successes and failures. As a professional, one has to have a proper plan for his/her future. W



Portfolio Management

Posted by CA Arindam Shukla 05 January 2015 23132 Views

INTRODUCTIONGenerally, most people earn a large portion of their total net income through employment income. However, disciplined saving is necessary for after retirement everyday expenditure and under risk of future uncertainty



Input Credit on Capital Goods under Delhi VAT

Posted by Kaushik Vinod 05 January 2015 14043 Views

INPUT CREDIT ON CAPITAL GOODS UNDER DELHI VALUE ADDED TAX Tax Credit on Capital goods shall be available in the manner described under Section 9(9) of the DVAT Act, 2004 (hereinafter called the ACT)Definition of Capital Goods:Cap



Provisions of MAT & AMT

Posted by Shivashish 03 January 2015 29617 Views

Hello to all colleagues and my dear friends. This is my first article which summarizes the provisions of Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT). The article gives only the theoretical insights along with example for sound underst



Repo rate and Stock Market

Posted by Jayant Makkar 03 January 2015 15427 Views

Interest is nothing more than the cost someone pays for the use of someone else's money. Homeowners, credit cards users etc know about this scenario very well. They borrow money from bank and in return they pay interest



Importance of vouching

Posted by DHARMENDRA SHARMA 03 January 2015 54942 Views

I have come across many articles assistant and on asking their experience of audit one thing which I found common is that they all hate vouching during audit. For them, Vouching is a boring and monotonous work. But after reading my article, I am sure



Constitutional amendment on GST

Posted by Kaushik Vinod 03 January 2015 24995 Views

ATTEMPT TO DECODE THE 122ND CONSTITUTIONAL AMENDMENT BILL (GOODS AND SERVICE TAX)BACKGROUNDBefore going into the depth of Constitution of India and its amendments we have to first understand why it needs to be amended to bring the GST Law. The GST La



Analysis of L&T - Service Tax - Impact on Valuation of WCT in residential apartments

Posted by Madhukar N Hiregange 03 January 2015 20102 Views

Construction Service / Works Contract- Residential ApartmentsImpact of Larsen & Toubro [ K.Raheja] Judgment.Madhukar N Hiregange Commercial tax is a largest[maximum] contributor of revenue to every State. There were attempts in late 1990s and la



'Wilful default' by the borrowers: Whether needs further stringent norms?

Posted by CS ( Dr.) Rajeev Babel 03 January 2015 13266 Views

1. Introduction: Loans and advances given to borrower becomes non-performing advances (NPA) for a bank, if it ceased to generate income for the bank. This may be for the variety of reasons like, poor credit discipline, Inadequate credit and risk mana



Scenario Manager in Excel (Revised)

Posted by CA Kumar Mukesh 03 January 2015 25183 Views

Scenario Manager in Excel A Step Towards Advance Excel (Revised)On Scenario Manager, I have already written an article but that was not properly presented and had some confusions. After getting review from some users, where they suggested that if t




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