CAclubindia Articles

Promissory Estoppel

Posted by sivadas chettoor 23 July 2012 17004 Views

1.0 INTRODUCTION All of us know what estoppel is. I first heard about it when I was reading section 28 of the Partnership Act, 1932 which provides that a person holding out to an outsider

The Process of Verification of Marks

Posted by angshuman 23 July 2012 19590 Views

An examinee of CA exams can apply for verification of his/her answer books, either physically in his/her own handwriting, or on-line from http://icaiexam.icai.org within a month from the date of declaration of results. The process of verification of

I will be back : CA exams

Posted by CA Sourabh Agarwal 23 July 2012 32152 Views

There is a quotation or I should there are lots of quotations each aiming on one single thought. You are never lost unless you give up. Aisa nahi hai ki hume yeh baat yaad nahi ya phle kabhi suni nahi, bas itni si baat hai ki jarurat k

Whether revenue sharing arrangements attract service tax

Posted by Bimal Jain 23 July 2012 34916 Views

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable CESTAT, New Delhi and would like to discuss implication of same prior and

Intangible Assets - An yardstick to measure company's value

Posted by CA Rashmi Ainapur 20 July 2012 12440 Views

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w

Compulsions to form a 'Company', Sec 11, Companies Act

Posted by Venkateswara Rao Sapare 19 July 2012 31347 Views

Why to form Company, when there are other Business Structures (for profit) available: Sole Proprietorship (Business Structure for Profit) Part

Yourself- Updated or Outdated

Posted by CMA Ramesh Krishnan 19 July 2012 21299 Views

Yourself- Updated or Outdated Introduction: Changes only constants in this world Each and every aspect has some changes over a period of time. This same principle applies for our professional life also. All the areas such as Accounti

Petition u/s 397/398 - Subsequent events - Scope?

Posted by Durga Rao 17 July 2012 17670 Views

Section 397/398 of the Companies Act, 1956 provides relief to the minority shareholders against the oppressive actions of the majority and the mis-management in the company. Section 399 of the Companies Act, 1956 deals with the issue as to who can

DVAT 51: Time Limit for Submission

Posted by Devinder Jain 17 July 2012 35107 Views

The other day I was sitting in the library of the Sales Tax Bar Association and a discussion was going on regarding the recent notifications and circulars, and I raised a point, that whether these circulars are ac

CMAs in Project Costing

Posted by CMA Ramesh Krishnan 16 July 2012 21736 Views

Introduction: Project costing in a very interesting and important area in Costing for Cost & Management Accountants ( CMAs) to understand and to get vast experience in the field of Costing. Project Costing is a different from other