CAclubindia Articles
Effect of FDI on various sectors
FDI *It is an investment that a parent company makes in a foreign country. **Investment into the business of a country by a company in another country. *** Habitually the investment is into production by either buying a company in the target count
Independent director under Companies Act 2013
An Independent Director (also sometimes known as a outside director or non-executive director) is a director (member) of a board of directors who does not have a material or pecuniary relationship wi
Understanding deductions of section 80-IA & IB with Latest Case Laws Part II
We had earlier discuss in detail about the concepts of section 80-IA & IB along with various case laws earlier in article. Over a period of time, there are number of judgments comes from various levels of courts from different locations
Case Studies for Company Audit -1 (CA-IPCC)
At the AGM of ICI Ltd., Mr X was appointed as the statutory auditor. He, however, resigned after 3 months since he wanted to give up practice and join industry. State, how the new auditor will be appointed by ICI Ltd. Specify provisions of Sectio
Karniti Part-2: Pay advance income Tax & relax
Keeping conversation between Lord Krishna and Arjuna as the foundation we will learn certain basic financial and tax matter. Let us try to get answers to our questions in a bit different and joyful manner. The character of Arjuna w
Tax: A time for fresh approach
With mounting pressure on companies to pay a fair share of tax, how can global tax rules be reshaped? ACCAs Chas Roy-Chowdhury investigates Governments across the globe have become increasingly concerned that many multinational
Areas of Ordinary Resolution under Co. Act 2013
Companies Act 2013 : Ordinary resolutions The companies act has brought smiles on corporate Indias face giving a much needed lift. Simplifying the procedural aspect will surely wash away the bad memories during the older regime. This article
Practical approach for Professional Course with Self study Part 2
Practical approach for Professional Course with Self study (Part-2) Introduction: In this part -2, I would like to discuss about, Some studying tips while doing professional course with self study. 1. Preparation of study time table: We need to
The Downfall of Rupee - Cause and Effects
The INR Freefall. Freefall (noun) - A sudden drop in the value of something that cannot be stopped. Does it remind you of what the rupee has been doing in the past couple of months? Over the past few years, Indias current account deficit (C
Auditing Of Export Sales
Auditing of Export Sales. Based on data released by Directorate General of Commercial Intelligence and Statistics (DGCI&S), export sales by Indian exporters amounted to US$ 214.1 billion for the nine months ended December, 2012. Scaling down
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