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CAclubindia Articles


COST MANAGEMENT at R&D

Posted by Indraneel Sen Gupta 04 June 2010 10363 Views

Research and development is one of the key to future of any field. Discovery of the fire was also a part of research and development which started from the ancient times. When we raise the word R&D, we often think and get the meaning that it re



TDS Rule Amendments

Posted by Kapil Nayyar 04 June 2010 24955 Views

By Kapil Nayyar and Neha Srivastava Nayyar Maniar & Associates AMENDMENT IN TDS RULES A. INTRODUCTION The Central Board of Direct Taxes (CBDT) has amended the rules relating to Tax Deducted At Source (TDS) vide Notification No. 4



Systems of Taxing income - An Overview

Posted by taxindiaconnect 03 June 2010 11231 Views

The Hon’ble Mumbai Branch of ITAT ( The ITAT Mumbai) in the case of Ashapura Minichem Limited VS Assistant Director of Income Tax Mumbai has analyzed the various concepts / principle of determining the taxation of income prevailing worldwide.



Conversion of a Public Company into a Private Company

Posted by Ankur Garg 03 June 2010 113535 Views

Section 31 plays an important role during conversion of a public company into a private company.



Valuation of Campus Placements

Posted by Indraneel Sen Gupta 03 June 2010 14632 Views

The final bell rang for the campus placements in all the top MBA institutes of India. Companies across the globe jumped off with their leather bags filled with lucrative offers. I remember in 2006 and 2007 (I read this in a newspaper) that many stud



What is Arbitrage ?

Posted by CA Ayush Agarwal 02 June 2010 24750 Views

Many From Us are Unaware About The Actual Concept of Arbitrage. Teacher Teaches The Arbitrage in One Words Only That " Risk-Less Profit" But Arbitrage Also Carry Risk. I Asked Many Student if IPCC/PCC That What You Know About Arbitrage.



Permanent Establishment An Introduction

Posted by Kapil Nayyar 02 June 2010 128716 Views

With the globalization of world economies, the concept of Permanent Establishment (PE) has gained significant magnitude both in India and worldwide due to its direct impact on the tax revenue generated by a Country.The PE concept is a measuring tool



Budget 2010 & GST in it

Posted by Member (Account Deleted) 02 June 2010 10462 Views

Budget 2010 on Goods and Service Tax CA. RAJAT MOHANBudget 2010 whether good or bad for GST?In Budget Speech 2010 -2011 Pranab Mukherjee, Minister of Finance showed his keenness to introduce GST; however, he also recognised that there are issues in i



Concept of SEZ

Posted by Manikanta Raju CA,CWA,(CS) 02 June 2010 17991 Views

Query-1: What is the concept of SEZ??? Clarification: SEZ is a “Specifically delineated duty free enclave”……. Let me explain this with an example ------ “Think of sitting in a library and studying and that the libr



Guide to understand an Offer Document

Posted by Jigar 31 May 2010 8952 Views

Guide to understand an Offer Document This sub‐section attempts to inform the structure of presentation of the content in an offer document. The basic objective is to help the reader to navigate through the content of an offer document. (a) Cover




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