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IFRS

  KUNAL AGRAWAL    05 February 2009 at 00:14

I. Introduction :1. These are challenging times in many respects. A global financial meltdown in which India cannot escape without hurt, a gruesome terrorist at..



Dividend Policy

  KUNAL AGRAWAL    05 February 2009 at 00:14

CA.KUNAL KUMAR AGRAWAL;ERO0096386; ca.kunalag@gmail.com; 9832128128BASICS RELEVANCE OF VARIOUS DATES 1. Declaration date - The date when dividend is announced. 2. Record date - The date on which register of members is closed to find out



Satyam Fraud Likely motives

  Harish Kumar    05 February 2009 at 00:13

I was recently reading a book on Financial statement fraud.The book has lots of example which provide the reason of inflating the book ( cooking books) , moti..



Rule 8D of the Income Tax Act - Prospective or Retrospective

  Hiral Raja    05 February 2009 at 00:12

Section 14A was introduced in the Income Tax Act, 1961 by the Finance Act 2001 with retrospective effect from 1st April 1962. The intent of introducing this section was reiteration of the well settled legal principle that when an assessee incurs any



ST- Residential Complex- Developers Not Liable

  Madhukar N Hiregange    05 February 2009 at 00:11

Service Tax- Residential Complex- Developers Exempt By Madhukar N Hiregange, FCA, DISA (ICAI) & Sudhir V S B.com, ACA In the Finance Act of 2004 commercial construction was introduced followed by site formation and residential complex constructio



HOW TO COPE FAILURE - PART 2

  CA. Dashrath Maheshwari    05 February 2009 at 00:09

HOW TO COPE FAILURE – PART 2 by Dashrath MaheshwariDear Students,This is in continuation with article HOW TO COPE PCC FAILURE by CA SUDHIR HALAKHANDI.I want to tell you about me. I was in a big CA firm of that time and there were only 12 Sunday



Exporters Bleeds tremendously Further.

  Indraneel Sen Gupta    03 February 2009 at 12:35

Exporters Bleeds tremendously Further. The latest survey of 402 companies done by the ministry has revealed that about 109,000 workers were laid off from export dependent sectors in the current fiscal up to January 15. In addition, these firms have l



Foreign Direct Investments

  SAKTHI    03 February 2009 at 12:35

Introduction: Trade and Commerce in India with other countries dates back to bronze phase ie, 3rd Century B.



HISTORICAL BACKGROUND OF VAT

  dheeraj kr singh    03 February 2009 at 12:24

Ever since 1954, when the tax on value added was introduced in France it has spread to alarge number of countries. This tax was proposed for the first time by Dr. Wilhelm VonSiemens for Germany in 1919 as an improved turnover tax. In 1921, VAT was su



Fraud

  Harish Kumar    02 February 2009 at 16:08

How Satyam would have opened 10,000 fictitious salary accountThe ex-CFO of Satyam confessed that the employee number of stayam is ex aggregated by around 10,00..