CAclubindia Articles
Stock Options - Measurement, Accounting & Disclosure
A. Stock Options Stock Options are getting more prevalent as part of compensation package in many entities in India especially MNCs that are listed on Stock Exchanges in India and abroad, either directly or through the stock of its holding Company
Tax Compliance and Planning for Salaried Individuals
This issue of the newsletter aims at creating awareness amongst salaried employees about various tax compliance and possible tax planning over the year. We are in the month of June wherein the last financial year (FY) 2011-12 has gotten over and due
Performance of Indian Boards
The board of directors have the responsibility for steering the organization in the right direction and guiding the CEO and senior management. However, worldwide they are lambasted for catering to the manifested interest of CEO and senior manageme
Negative List - Impact on Construction Industry
Introduction: As you all are aware, Government has proposed to introduce Negative list taxation of services in Finance Budget 2012, it has been notified that this new scheme will come int
Insurance Claim: - An Easiest Approach to Understand
Introduction: There are various risks attached today with business, whether it is small, medium, or large. One of the major risks is losses suffered by businesses due to fire, theft or earthquake. Insurance companies ready to bear these losses if t
Closing a Company
A company may wind up its affairs in two ways:- Fast Track Exit Voluntary Winding Up
Latest on Negative List
Negative List of Service Tax In the Existing List ,only the services specified in clause (105) of section 65 of the Finance Act ,1994 are taxed under the charging section 66.In the new system ,all serv
Understanding Income from Other Source with Latest Case Laws
Any income which does not fall under the heads of Salary, House Property, Business & Profession and Capital Gain will fall under the head Income from Other Source. Hence, this is the residuary head of income. Hence, it is very important to under
Transfer Pricing - Specified Domestic Transaction
Transfer pricing until now was applicable to companies having cross border transactions with their ASSOCIATED ENTERPRISE. However, Finance Bill 2012, honoring the supreme court ruling in case of CIT vs. M/S Glaxo Smithkline Asia (P) Ltd. (Special
Additional services exempted under Service Tax
The Central Government had issued N/N 12/2012 dated 17-03-2012 exempting certain taxable services from the whole of the service tax. Now, the Central Government has issued N/N 25/2012 (called the Mega Notification) dated 20-06-2012 in supersession o
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