CAclubindia Articles
Stop your repetitive failures now
(Not restricted to exams only ) After reading the heading of the article; students might be thinking that I will provide them some magical tricks. . If this could happen; at least a CMA might be called a
Stock Audit
A cash credit limit against hypothecation of Stock & Debtors is very commonly adopted as a mode of finance. In such case the borrowers are required to submit stock statements showing details of Stock (RM,WIP,Consumables,FG) & Debtors so that
Understanding sale and deemed sale
Hi Friends, This is my first article on CAClub. The main idea of this write up is to clear the concepts of "Sale", "Deemed Sale" & the main reason for introducing the concept of "Deemed Sale". I would like to requ
SEBI (DIP) guidelines for public issue
Public Issue Requirements Entry Norms: Entry norms are different routes available to an issuer for accessing the capital market. I) An unlisted issuer making a public issue of equity shares or any security convertible at a later date into equi
What is Minimum alternate tax (MAT)
The concept of MAT was introduced under ITA to tax companies making high profits and declare dividends to their shareholders but have no significant taxable income because of exemptions, deductions and incentives. The primary cause is not tax
Some Ruminations on LBT
Some ruminations on LBT Agitation in Maharashtra Traders in cities from Maharashtra are rightfully agitating over proposed introduction of LBT because of their concerns about multiplicity of indirect taxes and related compliances Problems with exis
Every audit objection doesn't lead to Mens rea/ Penalty
Every audit objection doesn't lead to invocation of extended period and levy of penalty We have summarized the important judgment of the Honble Tribunal in the case of LANDIS + GYR LTD. V. COMMISSIONER OF CENTRAL EXCISE [2013] 32 Taxmann.
Is Current ratio adequate measure of liquidity?
Liquidity for any organisation is one the measure for its financial condition such as i. whether it will be a going concern in future, ii. how it will pay off it
Do you know some vital facts related to your credit cards?
In this urban world we all strive to have a credit card for ourselves, which is not at all wrong. But during the course of its use we all must have faced or facing some bitter experience related to this product and to our great surprise our esteem
3 Idiots - Are we Raju Rastogi?
3 IDIOTS of real world - Are we Raju Rastogi? Apart from being a super hit revolutionary movie it has showcased students life in the best possible manner. We all have Rancho, Farhan and Raju Rastogi in our lives. Sometimes you are one of the
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