CAclubindia Articles

Company Law - Important Module Of Company Secretary Course

Posted by Manjit Banga 15 July 2013 13983 Views

Business firms are mainly classified into sole proprietorship, partnership, and Companies. Company form of business is a very popular type of business because the major disadvantage of sole proprietorship and partnership is that they have un

Re-assessment Provisions under Income tax Act,1961

Posted by shina kampani 15 July 2013 101990 Views

Re-assessment Provisions under the Income Tax, 1961 Re-assessment is assessing the income of the assessee that is already being assessed once and also any other income which comes to the notice of the AO subsequently during the Re-assessment proceed

Rupee Depreciation and its impact on Economy - An Overview

Posted by A G Vishal Kirthic 13 July 2013 75149 Views

Each country has its own currency except in Europe where a group of countries have a common currency. The rate at which one currency can be exchanged for the other is called Forex rate. This rate changes on daily basis depending on the demand and su

Widening of the scope of power of Transfer Pricing Officer in context of Section 92CA of the Income Tax Act, 1961 - An Analogous study

Posted by Ravi Kapoor 13 July 2013 16106 Views

Widening of the scope of power of Transfer Pricing Officer in context of Section 92CA of the Income Tax Act, 1961 An Analogous study In the last few years the Government of India has taken many steps in order to strengthen the Transfer Prici

Top Tips for a successful interview

Posted by Pankaj Gupta 11 July 2013 75994 Views

This article is mainly meant for CAs and CA students. It includes the learning that I got from the best faculties of ICAI, during my GMCS training. In todays scenario, CAs are getting tough competitions

A guide to interaction with Tax departments

Posted by Madhukar N Hiregange 11 July 2013 16892 Views

Introduction: Though the law and procedures under both service tax and central excise are made user friendly, assessee are still finding difficulties in interaction with the department officials. This may be because of lack of awareness of related

Working Capital: Concepts & Its Management Part-2

Posted by Member (Account Deleted) 10 September 2019 21603 Views

Now our second Question comes into picture which is How to finance the Working Capital For this it is important for us to know that there are further two categories of Working Capital on the basis of Time 1. Perma

Landmark ruling on Section 271(1)(c) by Karnataka High court

Posted by Rupesh Srivastava 10 July 2013 27854 Views

(2013) TaxCorp(LJ) 1412 (HC-KARNATKATA) S. 271(1)(c) - Merely because the assessee accepted addition or deletion and did not challenge the assessment order by way of appeal, it cannot be concluded that such addition or deletion amounts to concealmen

CBDT rescinds Transfer pricing circular

Posted by Rahul Chilal 10 July 2013 10364 Views

History: CBDT had issued 2 circulars on 26th March 2013 relating to the selection of transfer pricing method to be adopted by Tax authorities for determination of Arms Length Price in case of research & Development units of MNCs lo

Rent and Building Value

Posted by Mohammed Ibrahim 10 July 2013 25019 Views

If a property produces a net income of INR 3,00,000 per annum and a purchaser desires 5 percent return on his capital, he will pay INR 3,00,000 x 100/5 = 60,00,000/- maximum for that property. 100/5 = 20 is a multiplier. The