CAclubindia Articles


Market Capitalisation Vs Enterprise value

Posted by Srikanthan 10 April 2013 11481 Views

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

Posted by Vishal 10 April 2013 13414 Views

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)

Posted by Pushpanjali Raina 10 April 2013 145927 Views

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

Posted by CA.Manindar Kakarla 09 April 2013 156484 Views

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?

Posted by Priyadarshan Banjan 09 April 2013 5472 Views

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)

Posted by Rupesh Srivastava 09 April 2013 11588 Views

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

Posted by Harsha 08 April 2013 14273 Views

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)

Posted by CMA Ramesh Krishnan 08 April 2013 28859 Views

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

Posted by Madhukar N Hiregange 06 April 2013 48964 Views

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



AGM can be held on Sunday

Posted by CA Nitesh Kumar More 06 April 2013 85786 Views

Vide letter No. 8/5(1669/65-PR dated 21-1-1963, AGM can be held on Sunday in certain cases: CA Nitesh More AGM CAN BE HELD ON SUNDAY PREPARED BY CA NITESH MORE: 9883157484 CASE 1: YES, ADJOURNED AGM CAN BE HELD ON SUNDAY. CASE 2: YES, AG




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