CAclubindia Articles


Recent Amendments In Clause 49

  Ankit Dangayach    13 October 2007 at 02:44

Sebi has recently revised Clause 41 of the Equity Listing Agreement, which governs the submission of quarterly results to stock exchanges. The revision aims to rationalise formats and the submission process. The revised Clause 41 is applicable in res



Accounting savvy a ticket to the world

  CA Nikita    10 October 2007 at 18:48

Now with Engineers Without Borders, Malcolm McArthurchose a profession that took him from Kabul to the streets of Rio deJaneiroFunny, that a man with a mind for mathematics should end up living his life guided by serendipitous signs.Thefirst sign cam



Growing and Surviving in Difficult Economic Times

  Miss Komal Mantri    10 October 2007 at 01:51

Growing and Surviving in Difficult Economic Times Some small and medium size companies will be able to capitalise on opportunities during these uncertain economic times, gain market share from competitors, and otherwise grow and expand. Other compani



Brilliance of mind

  CA. Rayan Sequeira    10 October 2007 at 01:51

It's hard to match the personality of one with the other. Even though its difficult to match, its interesting to know how a personality of a person is judged. Is it his external appearance? Or is it the internal levels of a person? Or is it both put



Special Economic Zone

  CA. Rayan Sequeira    10 October 2007 at 01:51

First Singur and then the Nandigram violence have hit the headlines of every national daily. Dailies reported that West Bengal police have shot dead farmers in Nandigram - the issue underlying the killings is the agitation by the farmers to stop the



PRIVATE EQUITY FUNDS-AN ALTERNATIVE FUND TO FUND BUSINESS.

  CA. Rayan Sequeira    10 October 2007 at 01:51

The concept of "business finance" has been refined to the form it stands today from the bygone "Baniyas' System", where investment needs of business were funded through pledge of personal properties. With the increase in the enterprising attitude of



COMPROMISE UNDER VAT LAW

  CA. Rayan Sequeira    10 October 2007 at 01:51

The word "composition" denotes mixture of more than one character. In general sense "composition" is an agreement between the parties where one party agrees to pay less than what has agreed in full satisfaction of the whole of the claim. Therefore



Power of "Will Power"

  CA. Rayan Sequeira    10 October 2007 at 01:51

The degree of success varies from person to person in battle of life. A person's success or failures is directly proportional to the degree of efforts he puts in. The efforts are only because of the strong desire and will-power of a person. Now what



No consistency in PE income attribution

  Ankit Dangayach    10 October 2007 at 01:51

No consistency in PE income attribution There has been a debate on the taxability of turnkey contracts where portion of a contract is executed outside India. In Ishikawajma-Harima Heavy Industries Ltd case, the Supreme Court, in 2006, ruled that mere



Financial Instruments

  Kamaraj Mani. N    09 October 2007 at 17:21

Company faces many kinds of risks like unanticipated changes in demand, selling price, costs, taxes, interest rates, technology, exchange risk, etc. As a result of this, profitability of the company is going against the nature. Risk management is no