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CAclubindia Articles


Let's construct "Tax Structure" for Builders/Developers

Posted by CA Umesh Sharma 06 September 2012 416214 Views

The foundation of building named Tax Complex constructed by the Honorable Commissioner of Sales Tax of Maharashtra



Cloud Computing - Opportunities and Challenges for CAs

Posted by CA Tejas Andharia 05 September 2012 21264 Views

Let us see this concept of Cloud Computing in short and sweet manner along with the opportunities and challenges for Chartered Accountants in this field. Cloud computing is a technology that uses the internet & central remote servers to mainta



Libor scandal and its implication

Posted by samir lodha 03 September 2012 20157 Views

How is the Libor setting done - BBA Libor is in use since 1986. Currently its calculated by Thomson Reuters on behalf of British Bankers Association (BBA). Libor is calculated for 10 different currencies and for 15 different maturi



Revised procedure for filing petition to shift the reg office

Posted by CS Ankur Srivastava 03 September 2012 69784 Views

Ministry has issued a notification on 10/074/2012 and delegated the powers of section 17, 141 & 188 of the Companies Act, 1956 to the Regional Director and also change the procedure of filing the Petition for the approvals in the respective sect



Procedure for Amendments/Changes in the Registered Firm

Posted by CS MOHIT SALUJA 03 September 2012 123324 Views

Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer



Strategy for clearing CA Final - Part 2

Posted by pratik jain 03 September 2012 231671 Views

Hi Friends. I want to thank all of you from the bottom of my heart for your kind words and appreciation. Please accept my sincere apology for the delay in posting this article, but I was helpless as I had other professional commitments. Most of us c



Performing Agreed Upon Procedures

Posted by Milind M. Kulkarni 03 September 2012 20664 Views

As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU



A look at draft guidelines of GAAR

Posted by G S Rao 03 September 2012 12516 Views

Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the int



Cost Auditors Appointment: Penalties for Non Compliance with respect to Appointment of Cost Auditor Notified

Posted by CMA Navneet Kr Jain 01 September 2012 25817 Views

29th June, 2012 was the Last date of filing Form 23C relating to appointment of Cost Auditor (for the financial year 2012-13) with M



Analysis of Clarification issued by MCA Dated 9-8-2012

Posted by Nirmal Shah 01 September 2012 54744 Views

Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e




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