CAclubindia Articles

Basic understanding of an EPC Contract

Posted by CMA Ramesh Krishnan 21 May 2013 141345 Views

Introduction: EPC contract is a very popular type of contract in the contact management module. Full form of the word EPC is Engineering, Procurement & Construction. EPC module contract mostly used in inf

Stop your repetitive failures now

Posted by CA SURENDRA KUMAR RAKHECHA 21 May 2013 17081 Views

(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

Posted by Nitin Agrawal 21 May 2013 68333 Views

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

Posted by R.S.. 21 May 2013 48134 Views

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

Posted by CS Nitin Katkar 21 May 2013 82452 Views

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)

Posted by Member (Account Deleted) 21 May 2013 594182 Views

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

Posted by M B Abhyankar 20 May 2013 8230 Views

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

Posted by Bimal Jain 20 May 2013 10246 Views

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?

Posted by RAVITOSH KUMAR 20 May 2013 14210 Views

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?

Posted by Pranab 20 May 2013 11815 Views

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