CAclubindia Articles
Different dimensions on Mergers & Demergers
SECTION 1 INTRODUCTION The term Amalgamation or Merger or De-merger is not defined in the Companies Act, 1956. Chapter V of Part VI of Companies Act comprising sections 390 to 396A contain provision
Whats the power of youth in 'Nation-Building'?
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
Insurance- a Financial Planner?
Hello everyone. This time I have come back with a series of some technical articles on a very important and must know concept of our life. Every one knows about insurance very well. It is protection against contingencies. If any uncertain event ha
What's behind every Success
Success a word desired by all, aimed by many, tried by few and achieved by rare. So whats in between those all to rare? We all are fantasized by some great persons and their achievement, but we never ever tr
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
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
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
Let's construct "Tax Structure" for Builders/Developers
The foundation of building named Tax Complex constructed by the Honorable Commissioner of Sales Tax of Maharashtra
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
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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