CAclubindia Articles

Internal Audit and Risk Management

Posted by Ca Jai Prakash Agarwal 23 November 2013 25173 Views

Internal Audit and Risk Management Whether Synonyms or something else. By CA Jai Prakash Agarwal M.Com, LL.B, ACMA, ACA, ACS, DISA (ICAI), DIRM (ICAI), UGC NET What is Risk Management? Risk management once a jargon has become a much kno

Right Issue - Practical Aspects

Posted by CA Chiranjiv Kumar 23 November 2013 24476 Views

What will be the effect on issue of right shares? Why it is not issued in market directly? Will the shareholders be at any profit/loss? Let us move by defining it and the case onwards.What is right issue of shares?Right shares are simply the shares i

Different Committees as per the Companies Act, 2013

Posted by Vandana J Doshi 21 November 2013 69351 Views

The historic Companies Bill which had received the Presidents assent on 29th August, 2013 became the Companies Act, 2013, (hereinafter the new Act) by notification in the Official Gazette, on 30th August, 2013. Furthermore, the M

Making Money out of Forex and IR Swaps

Posted by CA Chiranjiv Kumar 20 November 2013 27127 Views

Arbitration in ForexArbitration in forex is the possibility that the profit can be made out of exchange trading on the basis of forward rate and prevailing interest rate in 2 different countries.Profit can only be made if returns made by borrowing fr

Service Tax on Export of Services

Posted by Guest 19 November 2013 172121 Views

Since the day I started reading tax it was dinned in my ears that exports are tax free and that it is akin to blasphemy to export tax. Change alone is permanent in this universe and taxation is no exception? The Finance Act, 1994 has seen many ups

Service Tax on Builders and Developers - Issues

Posted by Madhukar N Hiregange 18 November 2013 122637 Views

In this article we have examined the provisions relating to real estate with focus on what is more relevan

Karniti Part:11 "Sachin" like Retirement & its Financial Planning

Posted by CA Umesh Sharma 18 November 2013 22886 Views

Karniti Part 11 (Sachin Tendulkar Special)Sachin like Retirement and its Financial PlanningKeeping conversation between Lord Krishna and Arjuna as the foundation we will learn certain basic financial and tax matter. Let us try to get an

Decoding - FDI

Posted by CA. Nishant Jain 18 November 2013 21379 Views

First few thoughts that appear in our mind as we hear about Foreign Direct Investment or FDI as it popularly known are FDI in multi brand retail, wallmart, loss of business for small and medium enterprises, etc. Ins

Service Tax on Educational Institutions

Posted by Guest 18 November 2013 48925 Views

Article 21A of The Constitution inserted by The Constitution (Eighty Sixth Amendment) Act, 2002 is notified with effect from April 1, 2010. This Article deals with “Right to Education” and states as under: “The State shall provid

Mutual Funds - What, Why and How?

Posted by CA Chiranjiv Kumar 16 November 2013 37358 Views

What are Mutual Funds? Mutual funds are nothing but units of investment, like in shares or debentures, issued by a Mutual fund company. They are professionally managed collective investment vehicle which pools investments to purchase securities. An