CAclubindia Articles

GST-It must be better late than never!!

Posted by Pradeep Jain 20 October 2010 21048 Views

Prepared By:CA Preeti Parihar andCA Rajani ThanviIntroduction:- “Continuity gives us roots; change gives us branches, letting us stretch and grow and reach new heights.” How truly it has been said. The change is the need of time, change i

Simplified summary of Significant legal decisions

Posted by Dr. Paras Jain 20 October 2010 12836 Views

Simplified summary of Significant legal decisions – Income-tax Some students approached me to simplify the latest case laws in minimum possible words and I readily obliged them. This is for your exam-eve reading. For doubts please refer to the

Enabling Practice in Service Tax - Part -II

Posted by Madhukar N Hiregange 20 October 2010 14275 Views

Enabling Practice in Service Tax – Part -II Madhukar N Hiregange FCA This article is a sequel to the article on opportunities and enabling practice hosted a few days back. This provides the questions a practitioner should ask and a little

Brief about Service tax Centralized Registration

Posted by CMA Ramesh Krishnan 19 October 2010 106515 Views

Introduction: Centralized service tax registration has been introduced by the Service tax department with effect from 1.4.2005 and the rules for Centralized registration has been made more simplified with effect from 2.11.2006. Even though the rul

Equity or Debt: Which is cheaper?

Posted by Equitymaster 19 October 2010 20116 Views

Put yourself in the shoes of the CFO of a company. One major aspect you will be confronted with in your job will relate to the financing of your company's assets. Just like a plant needs water to grow, businesses need capital in order to expan

Enabling Practice in Service Tax - Part - I

Posted by Madhukar N Hiregange 18 October 2010 19539 Views

Enabling Practice in Service Tax- Part -I Madhukar N Hiregange FCA The practice in service tax is one area which would offer immense opportunities for the starter as well as multi partner firms. One of the main reasons for this is service tax

Managing Your Studies with a Full Time Job

Posted by CMA. CS. Sanjay Gupta 18 October 2010 53124 Views

I have been asked many a time by many CCI members and students “How to Manage Your Studies with a Full Time Job?.” I am writing this article to try and remove some doubts associated with “Continuing your studies along with a job&rdq

Few Legal Decisions

Posted by Dr. Paras Jain 17 October 2010 14889 Views

Legal Decisions - Income Tax for detail refer to summary below.INDEX FOR REFERENCE Section Case Decision Rectification /Merger 154(7)

Index Futures: An Insight

Posted by CMA. CS. Sanjay Gupta 16 October 2010 9016 Views

Index Futures: An Insight Example: On 1st October 2009, Mr. X got a hot tip that the share market was going to go upwards. Based on this he decided to buy shares of ABC Ltd as it had the highest market capitalization then. Mr. X therefore bought 200

IFRS: Amoritsed cost and tax implications

Posted by CA S.SAIRAM 16 October 2010 10879 Views

Amortized cost basis valuation in IAS-39 with respect to specified financial instruments can be compared to a journey in a passenger train which is either behind or ahead of the schedule and makes lot of discretionary time adjustments (i.e. halts and