CAclubindia Articles


Time value of money in financial management decision making

Posted by Anand Varma, FCA; FCS. 24 August 2013 136264 Views

Time value of money in financial management decision making 1 Role of a Company Secretary in management of financial instruments A Company Secretary is the key to the efficiency and effectiveness of governance by the Board of Directors. In order t



Prosecution and interest on late deposit of TDS

Posted by CA GOURAV MURARKA 24 August 2013 53799 Views

TDS under income tax is main source of tax collection by the Government. However many times the tax Deductors ,after deducting TDS from specified payments, are deliberately not depositing the taxes so



Integrated Reporting

Posted by ACCA India 24 August 2013 26963 Views

Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or may not be part of the business worlds vocabulary at the moment; b



Bitcoin - Something New

Posted by SATISH JAJANI 22 August 2013 9999 Views

Introduction:Making payment is one of our routines and its mode has changed very drastically. Initially there was barter system then we moved from gold/silver coins for making payments, to paper currency, plastic money and finally electronic payment.



Basic Funds of Shares & Stock Market

Posted by CA Simarpreet Singh Gulati 22 August 2013 9163 Views

The stock market appears in the news every day. You hear about it any time it reaches a new high or a new low. Obviously, shares and the stock market are important, but many of you may find that you know very little about them. What is a sh



4 Reasons for the depreciation of Indian Rupee

Posted by CA Simarpreet Singh Gulati 22 August 2013 111255 Views

The Indian rupee has slid to a historic low against the dollar. Wonder what causes such movements? Read on.... Rupee has touched a historic all-time low by dropping below Rs 60 (against $1). There are several reasons which have led to this r



Highlights of the New Companies Bill

Posted by CA Simarpreet Singh Gulati 22 August 2013 59464 Views

The upper house of the Parliament passed the Companies Bill on August 8, 2013 after much delay. The bill replaces Companies Act, 1956, and had been passed by the Lok Sabha in December last year. Key highlights of the new Companies Bill are as unde



Principles of Natural Justice

Posted by RENGARAJ R.K 22 August 2013 22214 Views

PRINCIPLES OF NATURAL JUSTICE- "Audi Alteram Partem" and "nemo judex in causa sua" in Tax matters.Introduction:The principles of natural justice have their roots in two Latin maxims:"Audi alteram partem" and "nemo judex in causa sua". Th



What is relevant date for determining - Rate of Service tax

Posted by Bimal Jain 22 August 2013 11577 Views

Dear Professional Colleague, What is the relevant date for determining the rate of service tax applicable We are sharing with you an important judgement of the Honble CESTAT, Ahmedabad in the case of Commissioner of Central Excise & Servi



What are the reasons for recent rupee downfall?

Posted by Sumit Behal 22 August 2013 34972 Views

Why Rupee is going down? I will try my best to explain in layman's terms, though many aspects may not be that perfect. Yet I am just trying here. Its all over the news. Indian Rupee hit the all-time low mark of 62 rupees against the US dollar




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