CAclubindia Articles


TDS on Provision for Expenses

Posted by Manish Kumar Agarwal 30 August 2011 67593 Views

One of the most disputed arguments between assessee and income tax department is that whether payments made towards specified expenditure attracts disqualification u/s 40(a) (ia) and applicability of this section to provisions made at the year end a



They Keep Happening

Posted by Jyotiprakash Basu Dhar 30 August 2011 9295 Views

It was 13th March, I got a call from one of my friends, Subroto, if I can manage to visit



Rediscovering Myself

Posted by CS LLB Pulkit Gupta 29 August 2011 12993 Views

NOTE- Friends lemme tell you in advance that you will not find any CA related stuff in this post. I have discussed the different phases in the life of a CA student. After a long time I am writing for my



Preparing for Professional Examinations

Posted by Member (Account Deleted) 29 August 2011 16819 Views

While probing into the causes of poor performance of the students in the examinations, I have observed a few lacunae in the preparation styles and methods.



Accounting Practices in Construction & Infrastructure Industry (Part-2)

Posted by CMA Ramesh Krishnan 29 August 2011 40591 Views

Introduction: In Continuation of my first part, we will discuss about accounting practices in the Construction & Infrastructure Industry



Roadmap for Cost Records preparation under new regime

Posted by CMA Navneet Kr Jain 29 August 2011 17439 Views

Sub: Roadmap for Cost Record Maintenance / issue of Compliance Certificate under Companies (Cost Accounting Record Rules) 2011. After the issue of new notifications on 02/05/2011, 03/05/2011, 03/06/2011& 30/06/2011 the companies are required



Insider Trading - An Overview (Part I)

Posted by CMA. CS. Sanjay Gupta 29 August 2011 39576 Views

Meaning of "Insider" An insider is understood as a person having control over the management of affairs of the corporation and who has deep insight into the affairs



A comparative study of AS and Ind-AS Consolidation of Financial Statement

Posted by SOUVIK BORAL 27 August 2011 16170 Views

A comparative study of AS and Ind-AS Consolidation of Financial Statement Issue As per Ind-AS As per Existing AS Consolidation Consolidation has to be done by every comp



FAQs of Verification of Marks - ICAI

Posted by Ravikant 27 August 2011 11280 Views

Frequently Asked Questions on verification of marks: Please note that this paper is merely an attempt to provide answers to questions on the subject, posed to us, by the candidates from time to time, to the extent possible and with reference to th



Home loan primer

Posted by K Srinivas, CMA CS 27 August 2011 8804 Views

Home loans primer One of the premier area of business for many banks and financial institutions is Home loan segment. The increasing competition in banking sector (especially after the emergence of the private sector lenders like ICICI bank,




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