CAclubindia Articles
Why Arbitration is not effective in India?
Introduction: Courts in India are overburdened with a large number of cases and their disposal takes long time. Therefore a need was felt for a faster dispute resolving mechanism in commercial disputes. Thus Arbitration Act, 1940 was enacted wit
XBRL- Basics
What is XBRL? XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business in
Independent Director's role for effective Board Room!
Independent directors are known to bring an objective view in board deliberations. They also ensure that there is no dominance of one individual or special interest group or the stifling of healthy debate. They act as the guardians of the interest
Five Reasons to invest in Debt Funds
Though debt funds have got their own advantages, they are mostly ignored by common investors. Debt funds have got a unique place in your portfolio. Here are five simple situations, in which debt funds can be used by prudent investors. 1) To m
Burden of proof to claim interest expenditure is on the assessee
S. 14A , burden of proof to claim interest expenditure is on the assessee. Subscribe TaxCorp e-Practice for the full report and to receive daily updates on Tax Laws. As informed in 11th Sep. 2012 and reported in (2012) 6 TaxCorp (DT) 52547 (SC), Inv
Your intelligence can be a handicap?
When a student pursues his academics well, is hard-working and is getting good grades, then, everyone appreciates him or her. Then, even the friends will give all the recognition, parents will feel very proud of and relatives also openly appreciat
Internal Control as Management tool!
Senior management continually seeks ways to improve control over the organizations they lead. Internal controls are implemented to keep public or private enterprises, non-profit and other entities regardless of size on course toward
Internal Audit Checklist for Statutory Dues and Credit
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
Career In Company Secretary - Essential Points To Know
Everybody has some career goals in mind. Something they are thinking of doing or becoming . For commerce students, there are many avenues where they can build up a good career in the future. Company secretary course is one such course which can be t
Campus Preparation
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
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