CAclubindia Articles
Section 54 EC case laws
Beauty of case laws- Whether its Direct tax law or Indirect tax law or corporate or allied laws, case laws are very important to digest the provisions of law conceptually. The beauty of case law is that it is not only interesting but also clarifies
Cash basis of accounting followed by non corporate entities
Note on Cash Basis of Accounting followed by non-corporate entities in India Non-corporate entities in India may include an individual, a proprietory concern, a Hindu Undivided Family (HUF), a partnership firm, a LLP, a trust, etc. Unlike a
Functional Currency's consequential Impact on Deferred Tax
In continuation of my previous article, this article highlights the consequential impact of having two sets of functional currency (one for GAAP reporting and other Tax submissions) on deferred tax computation under Ind AS 12, which again is based
Strategy for clearing CA Final - Part 1
Hi folks . I cleared CA FINAL in NOV 2011 in my FOURTH ATTEMPT! So most people will say I have no right to give GYAAN on how to pass ca final in one sho. But hey!! before you write me off let me tell you i am the right person because i know what
Landmark judgement in competition act explained
Introduction In the month of June 2012, competition commission had passed a judgment (Case no 29/2010 Builders Association of Indias case) in a complicated case which involved interpretation of economic variables and substantial que
Benefits u/s 80ID
Five year tax holiday for hotels located in specified districts having a world Heritage Site. Section 80-ID of the Income-tax Act provides for a five year tax holiday to new hotels of two, three and four star categories and convention centres. It
You still have time. Don't give up!
As soon as the exam forms are out we are shaken,stirred and finally woken up from our dreams to the realities of life oh my god exams are near and the time left for preparation is now c
Service Tax and VAT on under-construction flat/ unit
Service Tax and VAT on under-construction flat/ unit Introduction Service Tax and VAT on construction services have created lots of buzz among the property buyers. To me this is undue hardship on those who are buying residential property for the p
Stamp duty on transfer of shares
Introduction As per Indian Stamp Act,1899, Stamp duty is payable on instruments and an instrument has been defined as any document
SEBI, Investor Protection and Mutual Fund industry in India
The primary objective of SEBI is investor protection but it is a moot point to debate whether and to what extent SEBI has been successful in protecting the investors. From the time in early nineties when SEBI was set-up till now numerous situations
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