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CAclubindia Articles


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



Taxability of Fees for Technical Services In India pursuant

Posted by taxindiaconnect 31 May 2010 20090 Views

Back Ground The Hon’ble Income Tax Appellate Tribunal Mumbai ( ITAT Mumbai ) in ITA no 2508/Mumbai/08 in the case of Ashapura Minichem Limited Vs Assistant Director of Income Tax, Mumbai has delivered a landmark decision on the issue of incom



Amnesty Schemes introduced by the MCA

Posted by Payel Jain 31 May 2010 11792 Views

The much awaited amnesty scheme has finally been notified by the Ministry of Corporate Affairs whereby companies that have not filed their returns for more than one year can make a one-time settlement by paying some penalty. The Ministry vide General



Shares with Differential Voting Rights A Strategic Tool

Posted by Rasesh 31 May 2010 29982 Views

Shares with Differential Voting Rights – A Strategic Tool WHY DIFFERENTIAL: Shares with differential voting rights (DVR) are shares which ‘differential’ voting rights than ordinary shares. If offers with differential voting rights



Profit & Loss account during Construction Period mandatory?

Posted by CA Kishore Tallam 28 May 2010 46017 Views

Many times, we see that many companies which are in startup stage i.e. during construction period and before it is ready for commencing commercial operations do not prepare Profit and Loss Account for the year / period and the total expenditure incu



HOW TO APPROACH FINAL? Study,books and examwise

Posted by Prajyot Pandit 28 May 2010 37290 Views

All i am goin to share is my personal view n based on the experiences that i got while studying for CA final exams, I personally think that I M very Average student, n my preparation was according to it! so it shudnt be considered otherwise!! please



Composite contracts - Service Tax leviable on service element

Posted by MONISH BHALLA 28 May 2010 10775 Views

Strange are the ways Tribunals of this country behave, reversing judgments has been on a spree and this time it’s a seven year old CESTAT judgment in the Daelim Industrial Co. Ltd. vs. CCE, Vadodara (CEO 2003 CESTAT 14), which ruled the issue o



How to prepare for Nov'10 PCC/IPCC Exam

Posted by Manikanta Raju CA,CWA,(CS) 27 May 2010 31990 Views

I will tell you how I have prepared for my CA PE-II (Now it is PCC) exams, you can follow if it suits you…Total subjects – 6Problematic - 3 (Accounts, Costing, Taxation)Theory - 3 (Remaining) Rank both the problematic an



Types of corporate restructuring

Posted by Madhura 27 May 2010 117070 Views

TYPES OF CORPORATE RESTRUCTURING In today’s era Mergers, Amalgamations, takeovers has become day to day activity. Many mergers and amalgamations are taking place all over the world. We all are well acquainted to these words. When two



Renting Immovable Property : Are We headed for more confusion

Posted by Nimish Goel 26 May 2010 11971 Views

Delhi High Court decision on Renting of Immovable Property_ More Developments By: Nimish Goel The Delhi High Court in a Writ Petition filed by Home Solutions Retail Ltd has granted a stay from recovery of Service tax under the recently amended entr




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