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Deflation

  Subash Srinivasan    13 March 2010 at 16:07

DeflationCA. Subhash,MBA, Chartered Accountant,Kumbakonam, Tamil Nadu Deflation is just the opposite of inflation. It is essentially a matter of falling prices. Deflation, according to Prof. Paul Einsig “is a state of disequilibrium in which a



Passing ICWA Examinations - Guidelines

  S.Srikanth    12 March 2010 at 12:39

Preparation 1.1 Study from Study Notes of the Institute for all subjects supplemented by other books recommended by your faculty. Study Notes are must. 1.2 Make brief notes of the matter you feel relevant but you are likely to forget. You may als



Why do we fail? Sequel to How to Do Better in Exams

  Vinod Kothari    12 March 2010 at 12:28

Why do we fail?Sequel to How to Do Better in Exams ByVinod Kothari My article titled How to Do Better in CA/CS Exams evoked what I regard as tremendous response. I am so happy that lots of students liked it, and in fact, many wrote mails packed with



The 2010-11 Budget and infrastructure

  Guest    12 March 2010 at 12:03

Infrastructure deficiency is one issue that required urgent attention if India were to move on to the high economic growth trajectory of nine per cent or more. One would not be wrong in saying that the 2010-11



Determination of Share Exchange Ratio for Amalgamation

  Rasesh    11 March 2010 at 16:58

The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am



Govt bulldozes its way to tax port services

  MONISH BHALLA    11 March 2010 at 16:58

We have come a long way from the ancient days of Lothal cargo ports. But be it Kandla or Mundra, Pipavav or Dahej, Porbandar, Sikka or upcoming Dholera, ports have always played a major role in the glory and success story of Gujarat. In the next dec



Requirement for maintaining books of account

  CA Anshu Agarwal    11 March 2010 at 16:58

Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:-



"Eligible" covers Non-eligible also

  Pradeep Jain    10 March 2010 at 13:55

Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB Introduction: This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small sc



Budget 2010-11 - Levying Service Tax on Medical Services

  CA Pradip Shah    10 March 2010 at 13:53

Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Deformed Baby By CA. Pradip R Shah e-mail: pradip@pradiprshah.com Introduction 1.0 In order to evaluate applicability of the provision of a statute levying tax, one is



How to do better in CA/CS Exams

  Vinod Kothari    09 March 2010 at 11:49

I write this with the caption how to do better in CA/CS exams, but in fact, the write up applies to just about every exam.