CAclubindia Articles

Overview of Micro, Small & Medium Enterprises (MSMEs) Sector

Posted by Rajkumar Adukia 27 October 2012 36883 Views

INTRODUCTION Worldwide, the micro and small enterprises (MSEs) have been accepted as the engine of economic growth and for promoting equitable development. The MSEs constitute over 90% of total enterprises in most of the economies and are credit

Joint Development Agreement - A Business Model

Posted by Bhanu Prakash Rao 27 October 2012 109425 Views

Investors who have invested on site/land have many options. One is to retain and wait for good capital appreciation. Another option is to construct a building. For construction owner

The Law of digital signature

Posted by sivadas chettoor 25 October 2012 55439 Views

INTRODUCTION: This article deals primarily with digital signature (DS) and the law connected therewith. At the outset it is to be made clear that all the aspects of the law and all the provisions containe

Deferred Tax Entries

Posted by Member (Account Deleted) 25 October 2012 518901 Views

In my earlier article on Taxation Entries I have not touched Deferred Tax concept. Many reader friends have asked me to clear the concept and explain the entries regarding it. In this article I have tried to satisfy their expectations.

Accounting for Service Tax under point of taxation regime

Posted by Member (Account Deleted) 25 October 2012 94691 Views

Back-ground The Ministry of Finance has brought into force the Point Of Taxation Rules 2011 from July 2011. Although it has been nearly a year since these rules have been brought into eff

Few Thoughts about Exams

Posted by Ankit Aryal 25 October 2012 21253 Views

Even before I was creating thr draft of this article in my mind, I was stuck by the thought will the message I want to deliver through this article be delivered n the same meaning? While I was still pondering on this thought I remembered the great

Pivot Tables - Excel Tool for Data Analysis

Posted by Preeti 22 April 2021 75317 Views

In this article we shall deal with one of the most dynamic & import feature of Excel: Pivot Table

Taxation of Dividends under Income Tax Act, 1961

Posted by CA Manish 25 October 2012 302785 Views

Exempting Section - (Section 10(34) Any income by way of dividends referred to in section 115-0 shall be exempt from income tax Indian Company All Dividend exempt from tax in the hands of the shar

Service Tax on Construction Contracts

Posted by Madhukar N Hiregange 24 October 2012 230275 Views

Understanding Implication of Service Tax on Real Estate [Collation of Relevant Material] Table of Contents 1.1 Definition of term Service Section 65B(44). 3 1.2 Declared Service Section 66E. 3 1.3 Negative List