CAclubindia Articles


Internal Audit Checklist for Statutory Dues and Credit

Posted by CA Ayush Agarwal 09 March 2013 108041 Views

Dear All Internal Auditor, Audit Check List is Must for Audit. Through Only You can Know What Left and What Done. Input credit (Cenvat Credit):- 1. Cenvat Credit refers to availing (taking) credit of excise duty charged on



Campus Preparation

Posted by nikhil jand 08 March 2013 18934 Views

Search for Roti, Kapda & Makan begins for a Chartered Accountant as soon as he clears his final examination and finally the Institute of Chartered Accountant of India is ready to help them in getting Roti ,Kapda&Makan through Campus placem



Budget- Is there any relief?

Posted by MudraMantri 06 March 2013 7329 Views

Goofy, a 24 year old techie, in Bangalore was worried to the core. He was constantly scrolling the TV channels to find out if there is any relief for a salaried class like him. But alas, there is nothing. The only thing that matters to him and



Interest: A Comparative Analysis

Posted by Souvik Kumar Ghosh 06 March 2013 13107 Views

Law under Service Tax: Services are being taxed under the Negative List approach w.e.f. 01.07.2012. The Negative List, incorporated under Sec-66D of the Finance Act, contains a list of services which are not liable for service tax. Services by wa



Income Tax Practical Procedures in FAQ Style

Posted by Saurabh Maheshwari 06 March 2013 40197 Views

Introduction: Income Tax has always been a challenge not only for students, professionals or for Department but also for tribunals and courts. The reason may be the vastness and depth of the provisions of law which makes it sometimes complicated.



Union Budget at glance Direct and Indirect

Posted by CA.Hanumantha Reddy 06 March 2013 21835 Views

Budget at glance for financial year 2013-2014 DIRECT TAXES Corporate tax rates remain unchanged Surcharge Domestic companies: Surcharge has been increased to 10% from 5% if the total income exce



Budget 2013-14- Nothing to cheer

Posted by Mahesh Kapasi 05 March 2013 8931 Views

There is nothing to cheer in Union Budget 2013-13. A routine affair with elections in mind is the effort by our Honourable Finance Minister Mr. P. Chidambaram, who is tough Finance Minister he has tried to show growth of economy-to win electi



Judgments Overruled by Finance Bill 2013

Posted by Rupesh Srivastava 05 March 2013 15939 Views

Finance Bill 2013 may overrule Following Court decision. 1. Proposed Amendment in Application of seized assets under section 132B The existing provisions contained in section 132B of the Income-tax Act, inter alia, provide that seized assets may be



Open Letter to FM- Budget 2013

Posted by Madhukar N Hiregange 04 March 2013 11152 Views

3rd March 2013. Dear FM Shri. P. Chidambaram, First of all thanks for your listening while taking the comments on the budget from all. We all understand that over a period of years there are some ills which have accumulated. However instead of voici



Service Tax on Restaurant

Posted by Pradeep Jain 04 March 2013 33880 Views

SERVICE TAX ON RESTAURANT: A SMALL AMENDMENT MAKES A BROADER SCOPE OF SERVICE TAX Introduction:- Under negative list regime, the service tax was introduced on restaurants, eating joints and mess which have licence to serve the liquor and fac




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