CAclubindia Articles
A Critique on Equating Growth in Market Indices To Returns
Why equating the Compounded Annual Growth Rate [CAGR] of market indices, BSE Sensex or NSE CNX Nifty, with returns to an equity investor is a material misstatement, particularly if it is a long period of time? I have often come across perceivably
Market Capitalisation Vs Enterprise value
Market Capitalisation Vs Enterprise value Typically when people discuss about stocks and shares, few key parameters discussed are Price earnings and Market Capitalisation. Market capitalization in simple terms is the cost of buying all the share
No Service Tax Leviable on the issuance of Draft Invoices
With the Introduction of Point of Taxation Rules (herein referred as POT Rules), 2011, the government has primarily shifted the policy of collection of service tax on the realization of value of taxable services to the point when the service is de
VAT & Service Tax (Civil Works Contract)
DVATRule 3 of DVAT rules deals with Works Contract .Section 2 of DVAT Act explains that a "works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture,
FAQ Guide for Filling ST3 Returns
A Guide to e-filling of ST3 Returns By. CA. Kakarla Manindar Introduction: There are two types of e-filing of ST3 returns. One is filling of information in the downloaded excel utility then converting excel utility file into xml format and uploa
How can YOU pedal India's growth?
Knowledge is power- Abdul Kalam With great power come great responsibility- Ben Parker(Uncle of SpidermanJ, remember that scene in the car?) Right from our CPT days, we have been taught the meaning and importance of Econo
Capital gain exemption by virtue of article 13(4)
Recently ITAT bench held that, Article 13(1) cannot be made applicable to the transfer of shares as assessee has not sold the immovable property or any rights directly attached to the immovable property. Assessee is a company incorporated under th
Legal Decisions VS departmental circular - Central Excise
Legal Decisions Vs Departmental Circular in Central Excise CA Sriharsha KM In the Indirect Tax Bracket net, there would be plethora of case laws passed by various Tribunals, High Courts and Supreme Court. Further, the CBEC also clarifies the is
Practical aspects of financial closure for a Project (Part-1)
Practical aspects of financial closure for a Project (Part-1) Project Financing Module: In the Finance field Project financing is playing great role. Under various financing options for various businesses and industries, Project finance is diff
Role of Chartered Accountant - Going Forward
Role of Chartered Accountant Going Forward - 2013 [Collation of some thought] Madhukar N Hiregange FCA Background In the early days businesses were small and managed by the involved person. The owner, financier, operator, seller, pur
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