CAclubindia Articles
Analysis of Judgment of Supreme Court on Sahara
Analysis of Judgment of Supreme Court in Sahara India Real Estate Corpn. Ltd & ors Vs. SEBI & Anr Supreme Court delivered a judgment in Saharas Case which now confirms the jurisdiction and power of SEBI to inquire into hybrid securi
CBDT issues Advance Pricing Agreements (Rules)
One of the announcement which was very anticipated in Transfer Pricing Arena was the Advanced Pricing Agreement (APA). CBDT released the rules on APA on 30th August. The Finance Minister had announced that the APA will be released so that the d
Cloud Computing - Opportunities and Challenges for CAs
Let us see this concept of Cloud Computing in short and sweet manner along with the opportunities and challenges for Chartered Accountants in this field. Cloud computing is a technology that uses the internet & central remote servers to mainta
Tax Accounting for Constructions Contracts
Dear Members, Many Construction Contractors are Always Found in Confusion to Which System is to be Followed for Accounting as Far as Income Tax Act is Concerned. Here is Detail Discussion on Tax Accounting of Construction Contract. After Reading G
A look at draft guidelines of GAAR
Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the int
Performing Agreed Upon Procedures
As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU
Strategy for clearing CA Final - Part 2
Hi Friends. I want to thank all of you from the bottom of my heart for your kind words and appreciation. Please accept my sincere apology for the delay in posting this article, but I was helpless as I had other professional commitments. Most of us c
Procedure for Amendments/Changes in the Registered Firm
Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer
Revised procedure for filing petition to shift the reg office
Ministry has issued a notification on 10/074/2012 and delegated the powers of section 17, 141 & 188 of the Companies Act, 1956 to the Regional Director and also change the procedure of filing the Petition for the approvals in the respective sect
Libor scandal and its implication
How is the Libor setting done - BBA Libor is in use since 1986. Currently its calculated by Thomson Reuters on behalf of British Bankers Association (BBA). Libor is calculated for 10 different currencies and for 15 different maturi
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