CAclubindia Articles

Whats the power of youth in 'Nation-Building'?

Posted by Durga Rao 07 September 2012 21446 Views

I am a strong believer of youth power and their ability to make this nation prosperous and super power in the world one day. Many successful industrialists, academicians, teachers, media and even some politicians very often refers to the power of

Let's construct "Tax Structure" for Builders/Developers

Posted by CA Umesh Sharma 06 September 2012 416259 Views

The foundation of building named Tax Complex constructed by the Honorable Commissioner of Sales Tax of Maharashtra

Analysis of Judgment of Supreme Court on Sahara

Posted by G S Rao 06 September 2012 31480 Views

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)

Posted by Rahul Chilal 06 September 2012 14918 Views

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

Posted by CA Tejas Andharia 05 September 2012 21303 Views

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

Posted by CA Ayush Agarwal 06 September 2012 47934 Views

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

Posted by G S Rao 03 September 2012 12535 Views

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

Posted by Milind M. Kulkarni 03 September 2012 20692 Views

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

Posted by pratik jain 09 May 2021 231715 Views

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

Posted by CS MOHIT SALUJA 03 September 2012 123757 Views

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