CAclubindia Articles

Mega Firms in Retailing - A Consumer Perspective

Posted by Alice Mani Jacob 31 October 2012 6494 Views

The issues associated with the entry of mega firms in retailing are often discussed from the perspective of the cons

Right of Appeal

Posted by v. srikanth 31 October 2012 13837 Views

At present, most of the sales tax/value added tax enactments have a provision which requires an assessee to deposit the entire amount of tax or a portion of the disputed tax, as an admission fee before filing appeal. An assessee, th

Bad Debts & Provisions of Bad Debts

Posted by Member (Account Deleted) 31 October 2012 119087 Views

Bad debts are such debts which are not recoverable. Doubtful debts are such debts which are suspected to be recovered. As per judgment of TRF Limited vs. CIT (Supreme Court). Bad debts need not be proven to be irrecoverable u/s 36(1)(vii). It

Accounting of Investments using Tally

Posted by praveen 23 November 2017 39846 Views

Accounting of Investments using Tally I am pretty sure that many of the readers who clicked to view this post have some interest in investments. This article is all about shares and mutual funds and accounting for it using tally. I would like to

All about CAG

Posted by CA Pooja Agarwal 30 October 2012 19365 Views

CAGs Cannot Be Cheer Leaders Very recently, Indias national auditor has said the government should not expect it to be a cheerleader for all of its actions. Comptroller & Auditor General Vinod Rai took the opportunity of addressing his se

Impact of FDI in Retail in India

Posted by muthukumar 29 October 2012 41501 Views

IMPACT OF FDI IN RETAIL IN INDIA Analysis of FDI impact in INDIA M.MUTHU KUMAR The main objectives of this paper are to analyse the impact of recent opening of

VAT on Builders/Developers - Maharashtra

Posted by Krunal.J.Davda 22 April 2021 3363913 Views

Date 10/08/2012 VAT On Builders / Developers in the State of Maharashtra Recent Developments & Methods of computing VAT Liabilty

Disallowance of Expenses in Computation of Profit and Gains

Posted by Member (Account Deleted) 29 October 2012 191396 Views

Disallowance of Expenses in Computation of Profit and Gains of Business or Profession Part - I Section 40(a) of Income Tax Act, 1961 Purpose: Disallowance of expenses for computing income u/s 28 of Income Tax Act, 1961. Applicability: All assesses

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

Posted by Rajkumar Adukia 27 October 2012 36894 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 109437 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