CAclubindia Articles
Understanding Deemed Dividend with Latest Case Laws
Now a days, in a modern organization , there will exist a complicate business structure of holding & subsidiary companies along with closely held companies. There will be routine flow of funds between these companies. It is very important to h
How to score high in Tax exam
This article is addressing three stages: What to do on Exam day? How to prepare before exams? How to study during coaching? ON THE DAY OF EXAM: It is very important what you feel and do during that 3 hours. If you feel diffident and incapacit
Point of Taxation Rules, 2011
Notification 18/2011 dated 1st March 2011 brought stringent provisions of service tax to get early revenue to the government by introducing Pont of Taxation Rules, 2011. The purpose of rule is to set out as to when service tax to be
Need of correcting our 'Indian Legal System'?
We may very often say great things about Indian Judiciary or legal system. It is true that we have had great legal luminaries, who played a very important role in our democracy defending the Fundamental Rights of the people, expanding the scope of
Environment: Conservation and Challenges
Environmental Issues in our age In recent time, Environment is the issue which has been discussed the most, either be it on the table of Policy makers, meeting of NGOs or on the podiums of intellects.
Provision for Expenses - Allowable expenditure
We have to make provision for various expenses based on the estimates at the year end as we are following the accrual system of accounting. But the income tax department was disallowing the same on the ground that same being contingent in n
Will the RBI deregulate the savings account interest rates?
A banks operational performance depends on it ability to get low cost deposits and to lend it to borrowers at a higher rate. Banks typically mobilise the funds from the public using various types of deposits like Current ac
Subsidiaries under section 397/398 of Companies Act, 1956?
It is very frequently alleged that the remedy available to shareholders under section 397/398 of the Companies Act, 1956 is not effective. There are several issues to say as to why the remedy available to the shareholders under section 397/398 of
Tips to face stress at office - Articled Assistant
FRIENDS.... People are much stressed out at their Office due to unwanted pressures from their Boss and their peers. Given below are some tips to avoid the same: 1. First relax. Office is the place where you are going to learn some work. 2. Listen to
Chargeability of gifts made to HUF u/s 56 of IT Act
Chargeability of gifts made to HUF u/s 56 of I.T Act 1961 In this article the author has made an attempt to distinguish between the exemption benefits granted to Individual or HUF on gift received by them, although both of them are covered by the
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