CAclubindia Articles
All about CAG
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
Disallowance of Expenses in Computation of Profit and Gains
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
Impact of FDI in Retail in India
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
Joint Development Agreement - A Business Model
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
Overview of Micro, Small & Medium Enterprises (MSMEs) Sector
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
Taxation of Dividends under Income Tax Act, 1961
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
Few Thoughts about Exams
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
Accounting for Service Tax under point of taxation regime
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
Deferred Tax Entries
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.
The Law of digital signature
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
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